New York State Department of Taxation and Finance. Life Insurance Corporation Combined Franchise Tax Return Tax Law Article 33 ( )
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1 CT-33-A New York State Department of Taxation and Finance Life Insurance Corporation Combined Franchise Tax Return Tax Law Article 33 Amended return Final return Employer identification number (EIN) File number Business telephone number ( ) Legal name of corporation Mailing name (if different from legal name above) c/o Number and street or PO box City State ZIP code All filers must enter tax period: beginning ending If address/phone below is new, mark an X in the box. If you need to update your address or phone information for corporation tax, or other tax types, you can do so online. See Business information in Form CT-1. Did any corporation in the combined group do business, employ capital, own or lease property, or maintain an office in the MCTD? (mark an X in one box) Yes No If Yes, you must file Form CT-33-M. If you claim an overpayment, mark an X in the box. Date received (for Tax Department use only) Audit (for Tax Department use only) A. Pay amount shown on line 26. Make payable to: New York State Corporation Tax Attach your payment here. Detach all check stubs. (See instructions for details.) A Payment enclosed B. Did you include a disregarded entity in this return? (mark an X in one box)... Yes No If Yes, enter the name and EIN. If more than one, attach list with names and EINs. Legal name of disregarded entity EIN C. Are any corporations in the combined group a residual interest holder in a real estate mortgage investment conduit (REMIC)? (mark an X in one box)... Yes No D. If an unauthorized insurance corporation is included in this return, mark an X in the box... Amended return information If filing an amended return, mark an X in the box for any items that apply and attach documentation. Final federal determination... NOL or operations loss carryback... If marked, enter date of determination: Capital loss carryback... Federal return filed: Form 1139 Amended consolidated Form 1120-L Amended consolidated Form 1120-PC Net operating loss (NOL) or operations loss information New York State NOL or operations loss carryover total available for use this tax year from all prior tax years... Federal NOL or operations loss carryover total available for use this tax year from all prior tax years... New York State NOL or operations loss carryforward total for future tax years... Federal NOL or operations loss carryforward total for future tax years
2 Page 2 CT-33-A (2014) Computation of tax and installment payments of estimated tax 1 Combined allocated entire net income (ENI) from line Combined allocated business and investment capital from line Combined allocated alternative base from line Minimum tax for parent corporation only Combined allocated subsidiary capital from line Combined franchise tax (largest of line 1, 2, 3, or 4, plus line 5) Combined life insurance company premiums from line 96 (see instr.) Total combined tax before limitations on tax (add lines 6 and 7) Combined life insurance company premiums from line 100 (see instr.) Combined tax before EZ and ZEA tax credits (see instructions) a EZ and ZEA tax credits claimed (enter amount from line 115; see instructions)... 11a 11b Combined tax after EZ and ZEA tax credits (see instructions)... 11b 12 Combined minimum tax for subsidiaries number of subsidiaries (see instructions) $250 = Total combined tax after EZ and ZEA tax credits (add lines 11b and 12) Combined life insurance company premiums from line 102 (see instr.) Combined tax (see instructions) Tax credits (enter amount from line 116; see instructions) Combined tax due (subtract line 16 from line 15; if less than zero, enter 0) If you filed a request for extension, enter amount from Form CT-5.3, line If you did not file Form CT-5.3 and line 17 is over $1,000 (see instructions) Total (add line 17 and line 18 or 19) Total prepayments from line Balance (if line 21 is less than line 20, subtract line 21 from line 20) Estimated tax penalty (see instructions; mark an X in the box if Form CT-222 is attached) Interest on late payment (see instructions) Late filing and late payment penalties (see instructions) Balance due (add lines 22 through 25 and enter here; enter the payment amount on line A above) Overpayment (if line 20 is less than line 21, subtract line 20 from line 21) Amount of overpayment to be credited to next period Balance of overpayment (subtract line 28 from line 27) Amount of overpayment to be credited to Form CT-33-M Refund of overpayment (subtract line 30 from line 29) a Refund of tax credits (see instructions)... 32a 32b Tax credit to be credited as an overpayment to next year s return (see instructions)... 32b 33 Combined issuer s allocation percentage from line %
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4 Page 4a CT-33-A (2014) Schedule A Computation of combined allocation percentage (If you do not claim an allocation, enter 100 on line 48; see instructions) 34 New York taxable premiums (see instructions) New York ocean marine premiums (see instructions) New York premiums for annuity contracts and for insurance for the elderly (see instructions) New York premiums on reinsurance assumed (see instructions) Total New York gross premiums (add lines 34 through 37) New York premiums ceded that are included on line 38 (see instructions) Total New York premiums (subtract line 39 from line 38) Total everywhere premiums (see instructions) Combined New York premium percentage (divide column E, line 40 by line 41) Combined weighted New York premium percentage (multiply line 42 by nine) New York wages, salaries, personal service compensation, and commissions (see instructions) Total everywhere wages, salaries, personal service compensation, and commissions (see instructions) Combined New York payroll percentage (divide column E, line 44 by line 45) Total combined New York percentages (add lines 43 and 46) Combined allocation percentage (divide line 47 by ten; if line 42 or 46 is 0, see instructions)... Schedule B Computation and allocation of combined subsidiary capital (see instructions for each line in this schedule) 49 Average fair market value of subsidiary capital Average value of current liabilities attributable to subsidiary capital Net average fair market value of subsidiary capital Net average value of subsidiary capital allocated to New York State (enter column E amount in the first box on line 5)... Schedule C Computation and allocation of combined business and investment capital (see instructions) 53 Average value of total assets (see instructions) Average fair market value adjustment (show a negative amount with a minus (-) sign) Average value of nonadmitted assets from annual statement (see instructions) Total combined assets (add column E, lines 53, 54, and 55) Average value of current liabilities (see instructions) Total combined capital (subtract column E, line 57 from line 56) Combined subsidiary capital from column E, line Combined business and investment capital (subtract line 59 from line 58) Average value of assets, excluding subsidiary assets included on line 51, held as reserves under New York State Insurance Law. sections 1303, 1304, and 1305 (use same method to value assets as on line 56; see instructions) Adjusted combined business and investment capital (subtract column E, line 61 from line 60) Combined allocated business and investment capital (multiply line 62 by the combined allocation percentage on line 48; enter here and in the first box on line 2) Schedule D Computation and allocation of combined ENI (see instructions) 64 FTI before operations or net operating loss (see instructions; include disallowed dividends paid deduction: ). Additions 65 Dividends-received deduction (used to compute line 64) Dividend or interest income not included in line 64 (attach list; see instructions) Interest to stockholders: minus 10% or $1,000, whichever is larger (see instructions) Adjustment for gains or losses on disposition of property acquired before January 1, 1974 (see instructions) Deductions attributable to subsidiary capital (attach list; see instructions) New York State franchise tax deducted on federal return (attach list; see instructions) Amount deducted on your federal return as a result of a safe harbor lease (see instructions) Amount that would have been required to be included on your federal return except for a safe harbor lease (see instructions) Total amount of federal depreciation from Form CT-399 (see instructions) Other additions (see instructions) Total (add column E, lines 64 through 74)
5 CT-33-A (2014) Page 4b A B C D E Parent Total subsidiaries Subtotal Intercorporate Combined total (column A + column B) eliminations (column C column D) Schedule A Computation of combined allocation percentage (see instructions) % % % % % Schedule B Computation and allocation of combined subsidiary capital (see instructions) Schedule C Computation and allocation of combined business and investment capital (see instructions) Schedule D Computation and allocation of combined ENI (see instructions) Additions
6 Page 5a CT-33-A (2014) Schedule D Computation and allocation of combined ENI (continued; see instructions) Subtractions 76 Interest, dividends, and capital gains from subsidiary capital (attach list; see instructions) Fifty percent of dividends from nonsubsidiary corporations (attach list; see instructions) Gain on installment sales made before January 1, 1974 (attach list; see instructions) Combined New York operations loss or NOL (attach statement showing computation; see instructions) Amount included on your federal return as a result of a safe harbor lease (see instructions) Amount that could have been deducted on your federal return except for a safe harbor lease (see instructions) Total amount of New York depreciation allowed under Article 33, section 1503(b) from Form CT-399 (see instructions) Other subtractions (see instructions) Total combined subtractions (add column E, lines 76 through 83) Combined ENI (subtract line 84 from line 75) Combined allocated ENI (multiply line 85 by combined allocation percentage on line 48; enter here and in the first box on line 1)... Schedule E Computation and allocation of combined alternative base 87 Officer salaries and other compensation (see instructions) Combined alternative base (add column E, line 85 and line 87) Statutory deduction (see instructions) Combined alternative base minus deduction (subtract line 89 from line 88) Combined alternative base multiplied by 30% (multiply line 90 by 0.3) Combined allocated alternative base (multiply line 91 by combined allocation percentage on line 48; enter here and in the first box on line 3). Schedule F Computation of combined premiums (see instructions) Combined life insurance company premiums taxable under Article 33 section Life insurance premiums Accident and health insurance premiums Other insurance premiums (attach list) Total combined life insurance company premiums (add column E, lines 93 through 95; enter here and in the first box on line 7)... Combined life insurance company premiums included in the tax limitations computed under Article 33 section Life insurance premiums Accident and health insurance premiums Other insurance premiums Total combined life insurance company premiums subject to the floor limitation on tax under section 1505(b) (add column E, lines 97 through 99; enter here and in the first box on line 9)... Insurance corporations who receive more than 95% of their premiums from: 101 Annuity contracts, ocean marine insurance, and group insurance on the elderly (see instructions) Total combined life insurance company premiums subject to the limitation on tax under section 1505(a)(2) (add lines 100 and 101, column E; enter here and in the first box on line 14)... Schedule G Computation of combined issuer s allocation percentage (see instructions) 103 New York gross direct premiums Total gross direct premiums Combined issuer s allocation percentage (divide column E, line 103 by line 104; enter here and on line 33)
7 CT-33-A (2014) Page 5b A B C D E Parent Total subsidiaries Subtotal Intercorporate Combined total (column A + column B) eliminations (column C column D) Schedule D Computation and allocation of combined ENI (continued; see instructions) Subtractions Schedule E Computation and allocation of combined alternative base Schedule F Computation of combined premiums (see instructions) Combined life insurance company premiums taxable under Article 33 section Combined life insurance company premiums included in the tax limitations computed under Article 33 section Insurance corporations who receive more than 95% of their premiums from: Schedule G Computation of combined issuer s allocation percentage % Composition of prepayments (see instructions) Date paid Amount 106 Mandatory first installment of combined group Second combined group installment from Form CT Third combined group installment from Form CT Fourth combined group installment from Form CT Payment with extension request from Form CT-5.3, line Overpayment credited from prior year s combined return (see instructions) Overpayment credited from Form CT-33-M Period Total prepayments from subsidiaries not previously included in combined return Total prepayments (add lines 106 through 113; enter here and on line 21)
8 Page 6 CT-33-A (2014) Summary of tax credits claimed against current year s franchise tax: Has any member of the combined group that is claiming tax credits (or has an entity of which such member is an owner) been convicted of an offense defined in New York State Penal Law Article 200 or 496, or section ? (see Form CT-1; mark an X in one box)... Yes EZ and ZEA tax credits (attach appropriate form for each credit claimed) Form CT Form CT Form CT Total EZ and ZEA tax credits claimed above; amount cannot reduce the tax to less than the minimum tax (enter here and on line 11a; see instructions) No Tax credits (attach appropriate form or statement for each credit claimed) Fire insurance premiums tax credit... Form CT Form CT-33-R Form CT Form CT-33.1 Form CT Form CT Form CT Form CT Form CT Form CT Form CT Form CT-238 Form CT Form CT-249 Form CT Form CT-250 Form DTF-624. Form CT-259. Form DTF-630. Form CT-501. Other credits... Form CT-502. Form CT-604. Form CT-606. Form CT Total tax credits claimed above; do not include EZ and ZEA tax credits claimed on line 115 (enter here and on line 16; see instructions) Total tax credits claimed above that are refund eligible (see instructions) If any member in the combined group is a captive REIT or captive RIC, mark an X in the box (see instructions for definitions)... Primary corporation name (if a member of an affiliated group) EIN Parent corporation name (if more than 50% owned by another corporation) EIN Designee s name (print) Designee s phone number Third party Yes No ( ) designee Designee s address (see instructions) PIN Certification: I certify that this return and any attachments are to the best of my knowledge and belief true, correct, and complete. Printed name of authorized person Signature of authorized person Official title Authorized person address of authorized person Telephone number Date ( ) Paid Firm s name (or yours if self-employed) Firm s EIN Preparer s PTIN or SSN preparer use Signature of individual preparing this return Address City State ZIP code only (see instr.) address of individual preparing this return Preparer s NYTPRIN Date See instructions for where to file.
Staple forms here. New York State Department of Taxation and Finance. Life Insurance Corporation Combined Franchise Tax Return Tax Law Article 33 ( )
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