Overview

The state of New York and New York City require that gross receipts be allocated between New York State, or New York City, and everywhere else. This change was made due to mandated changes made on these forms. The federal income values will not automatically flow to the New York forms, and must be manually inputted. For more information on this change, see Article 9-A Section 210-A. The most common EF Messages associated with this issue are: 0280, 0355, 0357, 0547, 0555, 0556, 0563, and 0567.

To clear the messages, and complete the form per NY guidelines, you will have to go to the state or city tabs and manually enter these amounts on the applicable screens for all corporations and S corporations. For partnerships, the amounts do flow automatically, from the federal return, however, there are override screens, which are listed below.

1120

New York State screens 7 and 8

• On the CT-3, line 14 of Part 3, Tax on Business Income base, NY CT-3 page 4, and line 12 of Part 4, Tax on Capital Base NY CT-3 page 5, will affect the calculation on the tax on capital base and the tax on business income base displayed in View/Print mode. For further information, see the CT-3 Instructions.

​New York City screens 106 and 106A

• For further information, see the NYC-2 Instructions.

1120-S

New York State screens 5 and 6

• For further information, see the CT-3-S Instructions.

New York City screen 3L9

• For further information, see the NYC-3L instructions.

1065

New York State screen 4

• For further information, see the IT-204 Instructions.

New York City screens CIE1 and CIE2

• For further information, see the NYC-204 Instructions.

Business Apportionment Format

The business apportionment percentage on the NYCT3S and NYCT3 line 55 will print as a decimal, rather than an actual percentage. The software currently prints 1.0000 instead of 100%.This format is a requirement by the state of New York.

Outside of the CT-3 and CT-3-S, the Business Apportionment Percentage will print as 100% instead of 1.0000.