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Attach to Form CT-3-S, New York S Corporation Franchise Tax Return. ... 7 New York State property factor (divide line 6, column A, by line 6, column B).

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1. Start by carefully reading the instructions provided on the form and attachment. This will ensure that you understand the requirements and guidelines for filling out the attachment correctly.
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It is important to carefully review the instructions provided with the form to determine whether attachments are required and what specific documents or information needs to be attached. Failure to comply with attachment requirements may result in delays or rejection of the application.

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