Calculate apportionment

Corporations need to complete the computation of business apportionment factor section, even if the business allocation percentage is 100%, to report the computation of the New York State receipts used to determine the fixed dollar minimum tax. Per the Form CT-3 and Form CT-3-S instructions, the corporation’s New York receipts determine the fixed dollar minimum tax. New York receipts are the receipts included in the numerator of the apportionment factor as determined in Form CT-3, Part 6, or Form CT-3-S, Part 3.
Follow these steps to enter amounts for apportionment.
  1. Select
    View
    , then
    Apportionment
    .
  2. For fields in the New York column that display an
    S
    indicating a statement:
    1. Open the statement window.
    2. Select the correct code.
    3. Enter a description.
    4. Complete both
      New York State
      and
      Everywhere
      .
  3. Enter all other information in the alternate apportionment fields
    Section 210-A.5
    or
    Section 210A.6 - Section 210-A.9
    .
  4. If you enter data in the
    No receipts required to be included in the denominator
    statement window, Form CT-3 or Form CT-3-S, Part 6, marks the box to indicate that receipts aren't needed in the denominator of the apportionment factor. A statement with the entered information prints with the return.

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