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Click here for notice about address change New York State Department of Taxation and FinanceInstructions for FormCT3M/4MCT3M/4MIGeneral Business Corporation MTA Surcharge Return Form CT1, Supplement
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Anyone who is required to file form CT-3M/4M needs instructions for this form. This form is specifically designed for C corporation taxpayers in New York State or New York City who have a subsidiary doing business within or outside the United States. Additionally, tax professionals, accountants, or individuals responsible for preparing tax returns may also require instructions to ensure accurate and compliant filing.
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