A shareholder that is a c 3 organization will include its share of the New York S corporation's items of income, loss, and deductions under Article 13, section a 5 of the Tax Law and file its tax return on Form CT13, Unrelated Business Income Tax Return.
Any individual or Article 13 taxpayer who was a shareholder during any part of the year shall be included in the shareholder information. If your federal election is pending, file your New York election and indicate that your federal election is pending. When you receive federal approval, forward a copy to the Tax Department at the address listed under Where to file.
The corporation must be a general business corporation taxable under Article 9A or a banking corporation taxable under Article 32 of the New York State Tax Law. It is considered an excluded corporation. All of the corporation's shareholders must consent to the New York S election. Note: All information in this election form is subject to review by the Audit Division in determining whether the corporation meets the legal requirements for filing as a New York S corporation.
If a husband and wife have a community interest in the stock or the income from it, both must consent. Likewise, each tenant in common, joint tenant, or tenant by the entirety must also consent. A minor's consent is made by the minor or the legal guardian.
If no legal guardian has been appointed, the natural guardian makes the consent even if a custodian holds the minor's stock under a law patterned after the Uniform Gifts to Minors Act. An Article 13 taxpayer's consent is made by an elected officer or other authorized person. Need help? Internet access: www. To order forms and publications: 1 Corporation Tax Information Center: 1 From areas outside the U.
If you do not own a TTY, check with independent living centers or community action programs to find out where machines are available for public use. Persons with disabilities: In compliance with the Americans with Disabilities Act, we will ensure that our lobbies, offices, meeting rooms, and other facilities are accessible to persons with disabilities.
If you have questions about special accommodations for persons with disabilities, please call 1 Specific instructions Entering dates -- Unless you are specifically directed to use a different format, enter dates in the mm-dd-yy format using dashes and not slashes.
Enter the legal name of the corporation exactly as it appears in the records of the New York State Department of State. Enter the number of shares of stock issued and outstanding -- The number of shares of stock entered in this box should be the number of shares of stock that have been issued to shareholders and have not been reacquired by the corporation.
It should equal the total shares of stock owned by all shareholders, as reported in column C. Continuation sheet or separate consent statement -- If you need a continuation sheet or use a separate consent statement, attach it to Form CT6.
The separate consent statement must contain the name, address, and employer identification number of the corporation and the shareholder information requested in columns A through D. Column A -- Enter the name and address of each shareholder.
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Toggle navigation TaxForm Finder. Form Name or Code. Tax Form Code. Save by eFiling early with TurboTax start now. Mark an X in the box if federal election is pending See instructions if a continuation sheet or a separate consent statement is needed. Date acquired Certification: I certify that this election and any attachments are to the best of my knowledge and belief true, correct, and complete.
Authorized person Paid preparer use only see instr. Download This Form. Print This Form.
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