This version of the form is not currently in use and is provided for reference only. Download this version of Instructions for Form CT-400 for the current year.
This document contains official instructions for Form CT-400 , Estimated Tax for Corporations - a form released and collected by the New York State Department of Taxation and Finance.
Q: What is Form CT-400?
A: Form CT-400 is an estimated tax form for corporations in New York.
Q: Who needs to file Form CT-400?
A: Corporations in New York that are required to pay estimated tax need to file Form CT-400.
Q: When is Form CT-400 due?
A: Form CT-400 is due on the 15th day of the 3rd, 6th, 9th, and 12th months of the corporation's tax year.
Q: How do I calculate the estimated tax?
A: The estimated tax is calculated based on the corporation's projected taxable income for the year.
Q: What happens if I don't file Form CT-400?
A: Failure to file Form CT-400 or pay the estimated tax on time may result in penalties and interest.
Q: Are there any exceptions to filing Form CT-400?
A: Certain corporations, such as S corporations and qualified New York manufacturers, may be exempt from filing Form CT-400.
Q: Can I amend a filed Form CT-400?
A: Yes, you can amend a filed Form CT-400 by submitting an amended return with the updated information.
Instruction Details:
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