Form CT-225 — New York State Modifications (Corporate)

Department of Taxation and Finance
New York State Modifications
Tax Law - Articles 9-A, 22, and 33
Legal name of corporation Employer identification number (EIN)
File this form with Form CT-3, CT-3-S, or CT-33.
Complete all parts that apply to you. See Form CT-225/225-A-I, Instructions for Forms CT-225, CT-225-A, and CT-225-A/B.

# Schedule A: Certain New York State additions to federal income

Part 1: For certain additions to federal income that did not flow through from a partnership, estate, or trust
1 New York State additions (see instructions) Modification number 1a A -1b A -1c A -1d A -1e A -1f A -1g A -1h A -
Amount
1i
1j
1k
1l
1m
1n
1o
1p
Modification number
A -
A -
A -
A -
A -
A -
A -
A -
Amount
Total from additional Forms CT-225, if any … 00 2 Total (add lines 1a through 1p and the total from additional Forms CT-225) … 2 00 Part 2: Corporation's share of certain additions to federal income from a partnership, estate, or trust 3 New York State additions (see instructions) Modification number 3a EA -3b EA -3c EA -3d EA -3e EA -3f EA -3g EA -3h EA -
Amount
3i
3j
3k
3l
3m
3n
3o
3p
Modification number

EA -
EA -
EA -
EA -
EA -
EA -
EA -
EA -
Amount
Total from additional Forms CT-225, if any … 00 4 Total (add lines 3a through 3p and the total from additional Forms CT-225) … 4 00 5 Total Part 1 and Part 2 additions (add lines 2 and 4; see instructions) … 5 00

Page 2 of 2  CT-225 (2025)

# Schedule B: Certain New York State subtractions from federal income

Part 1: For certain subtractions from federal income that did not flow through from a partnership, estate, or trust
6 New York State subtractions (see instructions) Modification number 6a S -6b S -6c S -6d S -6e S -6f S -6g S -6h S -
Amount
6i
6j
6k
6l
6m
6n
6o
6p
Modification number
S -
S -
S -
S -
S -
S -
S -
S -
Amount
Total from additional Forms CT-225, if any … 00 7 Total (add lines 6a through 6p and the total from additional Forms CT-225) … 7 00 Part 2: Corporation's share of certain subtractions from federal income from a partnership, estate, or trust 8 New York State subtractions (see instructions) Modification number 8a ES -8b ES -8c ES -8d ES -8e ES -8f ES -8g ES -8h ES -
Amount
8i
8j
8k
8l
8m
8n
8o
8p
Modification number

ES -
ES -
ES -
ES -
ES -
ES -
ES -
ES -
Amount
Total from additional Forms CT-225, if any … 00 9 00 9 Total (add lines 8a through 8p and the total from additional Forms CT-225) … 10 Total Part 1 and Part 2 subtractions (add lines 7 and 9; see instructions) … 10 00