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Form CT-3 is General Business Corporation Franchise Tax Return. Form CT-4 is the short form of Form CT-3. New York requires corporations to keep filing these annual returns, even if they've stopped conducting business in the state, for as long as the corporation exists.

If a corporation fails to file these returns, the Secretary of State will dissolve the corporation upon the recommendation of the New York Department of Taxation and Finance. A dissolved corporation loses the benefits of incorporation. Taxes, penalties, and interest accrue. Any assets may be subject to liens for unpaid taxes.

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Q: What corporate tax form for New York State do I use if there was no business performed in 2008?
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