Form Ct 3 B – Fill Out and Use This PDF

Staple forms here

CT-3-B

New York State Department of Taxation and Finance

Tax-Exempt Domestic International

Sales Corporation (DISC)

Information Return

All filers must enter tax period:

Amended return

Tax Law – Article 9-A

beginning

ending

Employer identification number

File number

Business telephone number

For office use only

(

)

Legal name of corporation

Trade name/DBA

Mailing name (if different from legal name above)

State or country of incorporation Date received (for Tax Department use only)

c/o

Number and street or PO box

Date of incorporation

City

State

ZIP code

Foreign corporations: date began

business in NYS

NAICS business code number (from federal return)

If your name, employer identification number, address, Audit (for Tax Department use only)

or owner/officer information has changed, you must

file Form DTF-95. If only your address has changed,

Principal business activity

you may file Form DTF-96. You can get these forms

from our Web site, by fax, or by phone. See Need

help? in the instructions.

A. Pay amount shown on line E. Make payable to: New York State Corporation Tax

Payment enclosed

Attach your payment here. Detach all check stubs. (See instructions for details.)

A.

B Maintenance fee for an authorized foreign corporation

B.

C Interest on late payment (see instructions)

C.

D Late filing and late payment penalties (see instructions)

D.

E Balance due (add lines B, C, and D and enter here; enter the payment amount on line A above)

E.

1

............................Federal taxable income (FTI) before net operating loss (NOL) and special deductions

1.

Interest on federal, state, municipal, and other obligations not included on line 1

2

2.

3

...........Interest paid to a corporate stockholder owning more than 50% of issued and outstanding stock

3.

4a

Interest deductions directly attributable to subsidiary capital

4a.

4b

Noninterest deductions directly attributable to subsidiary capital

4b.

5a

Interest deductions indirectly attributable to subsidiary capital

5a.

5b

Noninterest deductions indirectly attributable to subsidiary capital

5b.

6

.....................................New York State and other state and local taxes deducted on your federal return

6.

7

Federal depreciation from Form CT-399, if applicable

7.

8

Other additions (attach list)

8.

9

Add lines 1 through 8

9.

10

Income from subsidiary capital (from Schedule C, line 26, on page 5)

10.

11

Fifty percent of dividends from nonsubsidiary corporations

11.

12

Foreign dividends gross-up not included on lines 10 and 11

12.

13

New York net operating loss deduction (NOLD) (attach federal and NYS computations)

13.

14

Allowable New York depreciation from Form CT-399, if applicable

14.

15

Other subtractions (attach list)

15.

16

Total subtractions (add lines 10 through 15)

16.

17

ENI (subtract line 16 from line 9 above; show loss with a minus (-) sign; enter here and on page 2, line 42)

17.

18

.....Investment income before allocation (from Schedule B, line 22, on page 5, but not more than line 17 above)

18.

19

Business income before allocation (subtract line 18 from line 17)

19.

Computation of capital

A

B

C

Beginning of year

End of year

Average value

26 Total assets from federal return

26.

included on line 26

27.

28 Subtract line 27 from line 26

28.

fair market value

29.

30

Adjusted total assets (add lines 28 and 29)

30.

31

Total liabilities

31.

32

......................................................................Total capital (subtract line 31, column C, from line 30, column C)

32.

33

................................................................................Subsidiary capital (from Schedule C, line 28, on page 5)

33.

34

.....................................................................Business and investment capital (subtract line 33 from line 32)

34.

35

...................................................................Investment capital (from Schedule B, line 7, column E on page 4)

35.

36

Business capital (subtract line 35 from line 34)

36.

CT-3-B (2007) Page 3 of 6

Schedule A, Part 3 — Computation of business allocation

A

B

Receipts in the regular course of business from:

New York State

Everywhere

129

Sales of tangible personal property allocated to New York State ....

129.

130

All sales of tangible personal property

130.

131

Services performed

131.

132

Rentals of property

132.

133

Royalties

133.

134

Other business receipts

134.

135

Total (add lines 129 through 134)

135.

Item

A — Debt instrument

B — Maturity date

A

B

C

D

E

F

G

Item

Average value

Liabilities directly or

Net average value

Issuer’s

Value allocated to

indirectly attributable to

(column C – column D)

allocation

New York State

investment capital

%

(column E × column F)

Item

A — Investment

B — Number of shares

A

B

C

D

E

F

G

Item

Average value

Liabilities directly or

Net average value

Issuer’s

Value allocated to

indirectly attributable to

(column C – column D)

allocation

New York State

investment capital

%

(column E × column F)

A

B

2.

Totals of Section 2

3.

Totals of Section 1 (from line 1)

4.

Totals (add lines 2 and 3 in columns C, D, E, and G)

5 Investment allocation percentage without the addition of cash (divide line 4, column G, by line 4, column E)

5.

%

6.

Cash (optional)

Investment capital (add lines 4 and 6 in columns C, D, and E). Enter column E total on page 2, line 35 of this form.

7.

8

Interest income from investment capital in Part 1, Section 1

8.

9

Interest income from bank accounts

9.

10

All other interest income from investment capital

10.

11

Dividend income from investment capital

11.

12

Net capital gain or loss from investment capital

12.

13

....................................Investment income other than interest, dividends, capital gains, or capital losses

13.

14

Total investment income (add lines 8 through 13)

14.

15

Interest deductions directly attributable to investment capital

15.

16

Noninterest deductions directly attributable to investment capital

16.

17

Interest deductions indirectly attributable to investment capital

17.

18

Noninterest deductions indirectly attributable to investment capital..

18.

19

Total deductions (add lines 15 through 18)

19.

20

Balance (subtract line 19 from line 14)

20.

21

Apportioned New York NOLD

21.

22

..............Investment income before allocation (subtract line 21 from line 20; enter here and on page 1, line 18)

22.

A — Description of subsidiary capital (list the name of each corporation and the EIN here; for each corporation, complete columns B through G

on the corresponding lines below)

Item

Name

EIN

A

B

C

A

B

C

D

E

F

G

Item

% of voting

Average

Liabilities directly or indirectly

Net average

Issuer’s

Value allocated

stock

value

attributable to

value

allocation

to New York State

owned

subsidiary capital

(column C – column D)

%

(column E x column F)

A

B

C

Amounts from

attached list

and D) ...

27.

28

Total net average value of subsidiary capital

(add amounts in column E; enter here and on page 2, line 33)

28.

29

...................................................................Subsidiary capital base before deduction (add column G amounts)

29.

Article 33; or Article 9, section 186

30.

31 Subsidiary capital base (subtract line 30 from line 29)

31.

Third –

Do you want to allow another person to discuss this return with the Tax Dept? (see instructions)

Yes

(complete the following) No

party

designee

Designee’s name

Designee’s phone number

Personal identification

(

)

number (PIN)

Signature of authorized person

Official title

Date

Paid preparer

Signature of individual preparing this return

Firm’s name (or yours if self-employed)

use only

Address

City

State

ZIP code

ID number

Date