New York Tax and Finance Department Releases Instructions for 2018 Form CT-3

The New York Department of Taxation and Finance Jan. 1 released instructions for the 2018 general business corporation franchise tax return Form CT-3. The instructions include information on: 1) corporate income tax filing requirements; 2) when and where to file; 3) penalties and interest; 4) overview of corporation franchise tax; and 5) how to fill out the return. [N.Y. Dep’t of Tax’n & Fin., Instructions for Form CT-3, 01/01/19]

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