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General information. Who must file this form. You must complete Form CT-225-A, New York State. Modifications, and submit it with Form CT-3-A, Attach to Form CT-225-A. Complete all parts that apply to you. See Form CT-225-A-I, Instructions for Forms CT-225-A and CT-225-A/B. to make. In Schedule A This document contains official instructions for Form CT-225-A, and Form CT-225-A/B. Both forms are released and collected by the New York State Department Attach to Form CT-225-A. Complete all parts that apply to you. See Form CT-225-A-I, Instructions for Forms CT-225-A and CT-225-A/B. For more information, see Form CT-225-I, Instructions for Form CT-225, New York Modifications. ES-901. Beneficiary's share of fiduciary adjustment. If yourinstructions for line 35 for details on how to pay any tax the corporation owes. 225. • Special rules apply to long-term contracts. See section 460. General instructions. Form CT-225 is used to inform the Tax Department which additions to and subtractions from federal taxable income. Download New York State Modifications (CT-225-I (Instructions) – Department of Taxation and Finance (New York) form.