Free CT-222.1 - New York

CT-222.1
(8/08)

Staple forms here

New York State Department of Taxation and Finance

Election to Use Different Annualization Periods for Corporate Estimated Tax
Tax Law -- Section 1085(d)(3) All filers must enter tax period: beginning ending
For office use only

Employer identification number Legal name of corporation

(

Telephone number

)

Date received

Mailing address

DBA or trade name (if any)

Mailing name (if different from legal name)

c/o
Number and street or PO box City State ZIP code

1 Type of return(s) to be filed (mark an X in all applicable boxes):
Form CT-3 .......... Form CT-4 .......... Form CT-3M/4M Form CT-3-A ...... Form CT-3-S ...... Form CT-184 ...... Form CT-184-M ... Form CT-186 ...... Form CT-186-M ... Form CT-186-E ... Form CT-186-EZ ...... Form CT-186-P ........ Form CT-186-P/M.... Form CT-32 ........ Form CT-32-M ... Form CT-32-A .... Form CT-32-S .... Form CT-33 .......... Form CT-33-M ..... Form CT-33-A ...... Form CT-33-C ...... Form CT-33-NL ....

2 Election to use an annualization option under the annualized income installment method (mark an X in the appropriate box):
Options Option 1 Option 2 2nd installment First 4 months First 5 months 3rd installment First 7 months First 8 months 4th installment First 10 months First 11 months

Certification: I certify that this election is to the best of my knowledge and belief true, correct, and complete. Authorized person Paid preparer use only
Signature of authorized person E-mail address of authorized person Telephone number ( ) Address City Official title Date ID number State Date ZIP code

Firm's name (or yours if self-employed) Signature of individual preparing this election E-mail address of individual preparing this election

See page 2 for where to file.

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CT-222.1 (8/08)

Instructions
Purpose of the form
Use Form CT-222.1 to select one of the two options that can be elected under Tax Law section 1085(d)(3) to compute the corporation's estimated tax under the annualized income installment method. You may use a single form to make the election for more than one type of return (for example, Forms CT-3 and CT-3M/4M). However, the due date of the election for each return may be different. If so, a separate Form CT-222.1 is required.

Need help?
Internet access: www.nystax.gov (for information, forms, and publications) Fax-on-demand 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: 1 800 462-8100 Corporation Tax Information Center: 1 888 698-2908 From areas outside the U.S. and outside Canada: (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.

Who can elect
Any corporation using the annualized income installment method to compute its estimated tax may elect either option 1 or option 2 by filing Form CT-222.1. If you use the standard option, do not file Form CT-222.1.

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).

When and where to file
File Form CT-222.1 annually to elect option 1 or option 2, even if you select the same election each year. File Form CT-222.1 by the due date of your declaration of estimated tax for which the election is to apply. To ensure proper processing of this election, it should be attached to the first Form CT-400 or CT-400-MN that is due for this tax year. For information concerning declarations of estimated tax, including due dates, see Form CT-400-I, Instructions for Forms CT-400 and CT-400-MN. The election applies only to the tax year for which it is made. Once the election is made it cannot be revoked for that tax year. Mail the completed form to:
NYS ESTIMATED CORPORATION TAX PO BOX 4136 BINGHAMTON NY 13902-4136

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. If you use any private delivery service, whether it is a designated service or not, send the forms covered by these instructions to: JPMorgan Chase, NYS Estimated Corporation Tax, 33 Lewis Road, Binghamton NY 13905-1040.

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