New York Form CT-3-S for 2025 — S corporation franchise tax return

Interactive walkthrough · Forms CT-3-S and CT-34-SH for an S corporation with two shareholders
Form page
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Fixed dollar minimum tax schedule
Fixed dollar minimum tax schedule, from the 2025 instructions for Form CT-3-S

New York Form CT-3-S: an S corporation return

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Example figures only. This shows how the form works; it is not tax advice.

That’s the complete New York S corporation return

    Most corporations must file electronically with approved software, which asks for these same entries. File Form CT-34-SH and a copy of the federal Form 1120-S with the return, and give each shareholder a federal Schedule K-1 and the apportionment factor.

    Example figures only. This shows how the form works; it is not tax advice.

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