Free CT-187 - New York

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CT187
(8/08)
Employer identification number

New York State Department of Taxation and Finance

Election or Revocation of Election By Railroad and Trucking Corporations To Be Taxable Under Article 9
File number Business telephone number

(
Legal name of corporation

)
Trade name/DBA State or country of incorporation Date received (for Tax Department use only)

Mailing name (if different from legal name above)

c/o
Number and street or PO box Date of incorporation

City

State

ZIP code

Foreign corporations: date began business in NYS Audit (for Tax Department use only)

If your name, employer identification number, address, or owner/officer information has changed, you must file Form DTF-95. If only your address has changed, you may file Form DTF-96. You can get these forms from our Web site, by phone, or by fax. See Need help? on page 2.

Election (see instructions)
I certify that I am an authorized person of the corporation named above. On behalf of the corporation, I elect that it be subject to Tax Law, Article 9, sections 183 and 184 for and subsequent years. This election will remain in effect until (year) revoked.
Authorized person
Signature of authorized person E-mail address of authorized person Official title Telephone number ( ) Date

Revocation of election (complete this section to revoke a previously made election)
I certify that I am an authorized person of the corporation named above. On behalf of the corporation, I revoke the election to be subject to Tax Law, Article 9, sections 183 and 184 made for the corporation on . I understand that by making this revocation, the corporation will become subject to Tax Law, Article 9-A Franchise Tax on Business Corporations, or Tax Law, Article 32, Franchise Tax on Banking Corporations. I also understand that this revocation is permanent.
Authorized person
Signature of authorized person E-mail address of authorized person Official title Telephone number ( ) Date

Instructions
General information
Railroad and trucking corporations include corporations, joint-stock companies, and associations formed for, or principally engaged in, the conduct of a railroad, palace car, sleeping car, or trucking business, or formed for, or principally engaged in, the conduct of two or more such businesses. For tax years beginning on or after January 1, 1998, railroad and trucking corporations are subject to tax under Article 9-A, General Business Franchise Tax, or Article 32, Bank Franchise Tax (for certain subsidiaries of banks), unless they elect to be taxed under Article 9, sections 183 and 184. For more information, see Filing requirements for railroad and trucking corporations in Form CT-183/184-I, Instructions for Forms CT-183 and CT-184, or see TSB-M-97(8)C, Railroad and Trucking Corporations Subject to Tax under Article 9, 9-A or 32 of the Tax Law. Entering dates -- Unless you are specifically directed to use a different format, enter dates in the mm-dd-yy format (using dashes and not slashes).

Election
To be taxed under Article 9, sections 183 and 184, mark an X in the box and complete the Election section. To be taxed under Article 9, sections 183 and 184, you must file Form CT-187 no later than the due date (without extensions) of the first return that would be due under Article 9, section 183 or 184; Article 9-A; or Article 32. This election will remain in effect until revoked by the taxpayer.

Revocation of election
To revoke an election, mark an X in the box and complete the Revocation of election section. You must file Form CT-187 by March 15 of the first year your corporation is not to be taxed under Article 9. The revocation will be effective as of January 1 of that year. A revocation filed after March 15 will take effect the following January 1. This revocation is permanent; once you revoke an election, you may not later elect again to be taxed under Article 9, sections 183 and 184.

Where to mail your Form CT187:
NYS TAX DEPARTMENT CORP TAX REGISTRATION W A HARRIMAN CAMPUS ALBANY NY 12227

Page 2 of 2

CT187 (8/08)

Private delivery services If you choose, you may use a private delivery service, instead of the U.S. Postal Service, to mail in your return and tax payment. However, if, at a later date, you need to establish the date you filed your return or paid your tax, you cannot use the date recorded by a private delivery service unless you used a delivery service that has been designated by the U.S. Secretary of the Treasury or the Commissioner of Taxation and Finance. (Currently designated delivery services are listed in Publication 55, Designated Private Delivery Services. See Need help? for information on obtaining forms and publications.) If you have used a designated private delivery service and need to establish the date you filed your return, contact that private delivery service for instructions on how to obtain written proof of the date your return was given to the delivery service for delivery.

Need help?
Internet access: www.nystax.gov (for information, forms, and publications) Faxondemand forms: Forms are available 24 hours a day, 7 days a week. 1 800 748-3676 Telephone assistance is available from 8:00 A.M. to 5:00 P.M. (eastern time), Monday through Friday. To order forms and publications: Corporation Tax Information Center: From areas outside the U.S. and outside Canada: 1 800 462-8100 1 888 698-2908 (518) 485-6800 Text Telephone (TTY) Hotline (for persons with hearing and speech disabilities using a TTY): If you have access to a TTY, contact us at 1 800 634-2110. If you do not own a TTY, check with independent living centers or community action programs to find out where machines are available for public use. Persons with disabilities: In compliance with the Americans with Disabilities Act, we will ensure that our lobbies, offices, meeting rooms, and other facilities are accessible to persons with disabilities. If you have questions about special accommodations for persons with disabilities, please call 1 800 972-1233.

Privacy notification The Commissioner of Taxation and Finance may collect and maintain personal information pursuant to the New York State Tax Law, including but not limited to, sections 5-a, 171, 171-a, 287, 308, 429, 475, 505, 697, 1096, 1142, and 1415 of that Law; and may require disclosure of social security numbers pursuant to 42 USC 405(c)(2)(C)(i). This information will be used to determine and administer tax liabilities and, when authorized by law, for certain tax offset and exchange of tax information programs as well as for any other lawful purpose. Information concerning quarterly wages paid to employees is provided to certain state agencies for purposes of fraud prevention, support enforcement, evaluation of the effectiveness of certain employment and training programs and other purposes authorized by law. Failure to provide the required information may subject you to civil or criminal penalties, or both, under the Tax Law. This information is maintained by the Director of Records Management and Data Entry, NYS Tax Department, W A Harriman Campus, Albany NY 12227; telephone 1 800 225-5829. From areas outside the United States and outside Canada, call (518) 485-6800.