Form hub • NY Dept. of Taxation • Updated 2026
NY CT-3: Article 9-A Return (Highest of Three Wins)
New York corporate return: 6.5% business-income base (7.25% over $5M), or the $25–$200,000 fixed dollar minimum, whichever is higher. Due April 15 for calendar-year corps.
Quick answers
- What is NY CT-3 and when is it due?
- New York corporate return: 6.5% business-income base (7.25% over $5M), or the $25–$200,000 fixed dollar minimum, whichever is higher. Due April 15 for calendar-year corps. Due: April 15.
Key facts
- Minimum: $25 at $100k or less of NY receipts, rising to $200,000 over $1B.
- Nexus: $1.283M NY receipts = economic nexus (§ 209).
- Metro extra: MTA surcharge for metro-area employers on top.
Deadline
April 15 (NY Dept. of Taxation). Extensions extend filing where offered — never payment.
Full walkthrough
NY CT-3 is covered step by step, with worked examples, in New York Article 9-A. For every deadline in the year, see the 2026 compliance calendar.
Other forms
FTB 3522 — due April 15FTB 3536 — due June 15FTB 568 — due Mar 15 (MMLLC) / Apr 15 (SMLLC)IRS 2553 — due 2 months 15 days into tax yearIRS 1120 — due April 15 (extendable to Oct 15)IRS 1065 — due March 15 (extendable to Sep 15)IRS 5472 — due April 15 with pro-forma 1120IRS SS-4 — due Before banking/hiringIRS W-9 — due Before first client paymentIRS 941 — due Quarterly (Apr/Jul/Oct/Jan)IRS 1120-S — due March 15 (extendable to Sep 15)
Sources
- NY Dept. of Taxation form instructions; related guide on this site