Department of Taxation and Finance
                                                                                                                                         TR-376-CTMEF
                                              Letter of Intent (LOI) to Develop                                                                                              ( /9 22)
                                              MeF Corporation Tax E-file 
                                              Software for Tax Year 2022
If you are a software developer (SWD), who plans to market or distribute software for preparation, modernized e-file (MeF) 
return transmission,             and paper reproduction            of New York State (NYS) corporation tax returns, you                           must complete this    LOI form     
and receive approval from the New York State Department of Taxation and Finance (NYSDTF) before you can begin testing. 
Each product must have its own software                            identification (ID). If you have more than one product, submit a separate                         LOI for each 
one. Your MeF approval may be delayed if all required testing, including testing on paper products is not completed.
Note: If you are a new software provider who has not filed city/state income tax returns with any city or state agencies, you must 
have passed assurance testing with the Internal Revenue Service (IRS). Attach documentation from the IRS demonstrating you 
have successfully tested with the IRS.
NYSDTF needs this information to make sure:  
         • we have the most current vendor information on file;
         • we are able to determine the status of each vendor's progress throughout the Assurance Testing System (ATS) testing
         process; and
         • vendors identify, communicate, and correct all software issues.
Instructions
         1.          Complete all relevant vendor information fields below. You may choose your own NYS                                         DTF software ID of up to
                     10 letter and number combinations.
         2.          In the Supported forms - XML section, check the boxes that correspond to forms your software will provide. In the
                     Comments section, add any relevant information that pertains to the forms.
         3.          Forward each completed LOI form               by email to: BTBCTELF@tax.ny.gov, and
                     TSS.CT.Forms.Review@tax.ny.gov. Save a copy of the completed LOI                      for your files.
Notify NYSDTF of any changes. 
After you submit this letter, if you change the forms included in your software package  ,ouy                                      must notify us within seven days 
with an amended LOI  To indicate it is an.amended LOI, check the                               Amended LOI box under                     Software errors and provide a brief 
description why an amended LOI is being presented. This may require additional testing.
Software errors
The following steps must be taken to ensure the mitigation of production errors:

       • Immediately notify the NYSDTF of any software errors  as                       ,  such errors are identified  during the,filing season.
       • Discuss with NYSDTF options to correct errors.
       • Make every reasonable effort to test with NYSDTF before moving change(s) to production.
       • Correct software errors identified by the IRS, NYSDTF, or you, as the SWD and distribute updates of your software
         packages to your users.
       • The SWD must supply NYSDTF with the specific resolution and date at the time the software fix is released.
       • Failure to comply may result in suspension from the program.

                     Amended LOI 

       Reason for amending:

       Supported filing method(s):             E-file                              Paper

                                                                                                                                                                    Page 1 of 10
TR-376-CTMEF ( /9 22) 

Type of software product:                Do it yourself (DIY)/Consumer (Web-based)             DIY/Consumer (desktop) 

                            Professional/Paid preparer (Web-based)                             Professional/Paid preparer (desktop) 

Product name

Software ID (e-file) 

Software ID (paper)

 EFIN (test)         EFIN (production)                                   ETIN (test)            ETIN (production)

NACTP member?        Yes              No     Member ID#

Contact information (e-file)

Legal name

Firm name

Address

 City                                                                                State            ZIP code

 Website

 Primary contact 
 name

Email address

Phone number                                                                               Ext.

Secondary  
contact name

Email address

Phone number                                                                               Ext.

Other   
contact name

Email address

Phone number                                                                               Ext.

:
TR-376-CTMEF ( /22)9                                                                                             Page 2 of 10

Indicate whether you support the following MeF functions (if No, explain in the space provided)

PDF attachments       Yes      4
Linked                 Yes            No
Unlinked              Yes         No
Foreign address       Yes         No     

Amended returns       Yes        No     
for current year  
Amended returns       Yes             No
for prior two years

Contact information (paper)

Legal name

Firm name

Address

City                                                            State     ZIP code

Website

Primary contact 
name

Email address

Phone number                                                          Ext.

Secondary  
contact name

Email address

Phone number                                                          Ext.

Other contact 
name

Email address

Phone number                                                          Ext.

TR-376-CTMEF ( /22)9                                                                           Page 3 of 10

Rebranded software products 

Complete this section only if your product is rebranded. 
In order for the software to be considered rebranded, changes cannot be made to the software requirements and 
output(s).  As the  oftware company selling and/orslicens                                                                           ing your product to a third-party, it is your responsibility to make 
sure the rebranded product reflects the current software requirements and output(s).  Enter the appropriate class code for 
the rebranded product in class code box below.    

               •    Class code 1:                         Software products sold                                orlicensed to a third-party user and the third-party user has the ability
                    to add  their own logos and plash screens. They cannot modify calculations sin the program.
               •    Class code 2:                         Software products sold                                orlicensed to a third-party user and the third-party has the ability to
                    alter or change calculations in the program.
See Requirements for completing the e-file ATS/paper form approval process below.
Rebranded  roduct  ame             p               n                                                           ETIN (if applicable)                                                                       Class  odec

Contact  erson      p                                                                                           Email  ddressa                                                                            Phone 

Rebranded product name                                                                                         ETIN (if applicable)                                                                      Class code

Contact person                                                                                                    Email address                                                                           Phone

Rebranded product name                                                                                         ETIN (if applicable)                                                                      Class code

Contact person                                                                                                 Email address                                                                              Phone

Rebranded product name                                                                                         ETIN (if applicable)                                                                      Class code

Contact person                                                                                                 Email address                                                                             Phone

Rebranded product name                                                                                         ETIN (if applicable)                                                                      Class code

Contact person                                                                                                 Email address                                                                              Phone

Note: If there are more than five software products that have been rebranded under a different name, list them on a separate 
sheet and attach it with your LOI submission.

Requirements for completing the e-file ATS/paper form approval process 

Class code 1:           no requirement necessary. 

Class code 2:          require a distinct LOI and                                  mustcomplete the full process.

TR-376-CTMEF ( /22) 9                                                                                                                                                                                                 Page 4 of 10

E-file supported forms - XML
The forms listed on this page are required to be supported in extensible markup language (XML) format only. Check 
the boxes of all forms that you intend to support in XML. New forms for tax year 20 2 are marked with an asterisk (*).         2
XML main forms 

CT-3                                                                                CT-3-A                            CT-3-S               CT-13   

CT-3-M                                                                              CT-3-A/BC                         CT-300               CT-400

CT-33                                                                               CT-33-A                           CT-33-NL             CT-33-C

CT-33-M                                                                             CT-183                            CT-184 

CT-186-E                                                                            CT-183-M                          CT-184-M 

CT-5                                                                                CT-5.1                            CT-5.3               CT-5.4

CT-5.6                                                                              CT-5.9                            CT-5.9-E 

XML attachments 

CT-3.1                                                                              CT-3.2                            CT-3.3               CT-3.4

CT-33-A-ATT                                                                         CT-33-A/B                         CT-33-R              CT-33.1

CT-33.2                                                                             CT-34-SH                          CT-37                CT-43

CT-44                                                                               CT-46                             CT-47                 CT-48

CT-60                                                                               CT-222                            CT-223               CT-224

CT-225                                                                              CT-225-A                          CT-227               CT-238

CT-241                                                                              CT-246                            CT-248               CT-249

CT-261                                                                              CT-501                            CT-601               CT-602

CT-603                                                                              CT-604                            CT-604-CP            CT-605

CT-606                                                                              CT-607                            CT-611               CT-611.1

CT-611.2                                                                            CT-612                            CT-613               CT-633

CT-634                                                                              CT-635                            CT-636               CT-637

CT-638                                                                              CT-640                            CT-641               CT-642

CT-643                                                                              CT-644                            CT-645               CT-646

CT-647                                                                              CT-648                            CT-649               CT-650

CT-651                                                                              CT-652                             CT-654              CT-655

* CT-656                                                                    * CT-657                                  * CT-658             DTF-621

DTF-686                                                                                                                         Select All Reset Choices

TR-376-CTMEF ( /22)         9                                                                                                                    Page 5 of 10

E-file supported forms - PDF

The forms listed below are required to be supported as a portable document file (PDF) file attachment. Check the boxes of 
all forms that you intend to support.

PDF attachments 

CT-40                      CT-41      CT-50   CT-51

CT-225-A/B                 CT-236     CT-239  CT-242

CT-250                     CT-324     CT-399  CT-600

CT-631                     DTF-622    DTF-624 DTF-625

DTF-630                    DTF-686-ATT
                                              Select All Reset Choices

Comments:

TR-376-CTMEF ( /22)9                          Page 6 of 10

Supported substitute (paper) forms

Check the boxes of all substitute forms that you intend to support. New forms for tax year 202  are marked2

with an asterisk (*). 

Main forms  

CT-3                              CT-3-A                                CT-3-S                             CT-13   

CT-3-M                            CT-3-A/BC                             CT-33-C                            CT-33-D

CT-33                             CT-33-A                               CT-33-NL                           CT-33-M

CT-183                            CT-184                                CT-186                             CT-186-P

CT-183-M                          CT-184-M                              CT-186-M                           CT-186-PM

CT-186                            CT-186-E                              CT-5.1

Attachments and other forms 

CT-2                              CT-3.1                                CT-3.2                             CT-3.3

CT-3.4                            CT-6                                  CT-6.1                             CT-33.1

CT-33.2                           CT-33-A/ATT                           CT-33-A/B                          CT-33-R

CT-34-SH                          CT-37                                 CT-40                              CT-41

CT-43                             CT-44                                 CT-46                              CT-47

CT-47.1                            CT-48                                CT-51                              CT-60

CT-187                            CT-200-V                              CT-222                             CT-222.1

CT-223                            CT-224                                CT-225                             CT-225-A

CT-225-A/B                        CT-227                                CT-236                             CT-238

CT-239                            CT-241                                CT-242                             CT-246

CT-247                            CT-248                                CT-249                             CT-250 

CT-261                            CT-399                                CT-501                             CT-600

CT-601                            CT-602                                CT-603                             CT-604 

CT-604-CP                         CT-605                                CT-606                             CT-607

CT-611                            CT-611.1                              CT-611.2                           CT-612

CT-613                            CT-631                                CT-633                             CT-634 

CT-635                            CT-636                                CT-637                             CT-638 

                                                                                      Select All     Reset Choices

TR-376-CTMEF ( /22)9                                                                                               Page 7 of 10

Supported substitute (paper) forms (continued)

CT-640                                                                                CT-641                                                    CT-642                               CT-643 

CT-644                                                                                CT-645                                                    CT-646                               CT-647 

CT-647-ATT                                                                            CT-648                                                    CT-649                               CT-650 

CT-651                                                                                CT-652                                                    CT-654                                 CT-655

* CT-656                                                                       * CT-657                                                         * CT-658                             CT-2658 

CT-2658-ATT                                                                           CT-2658-E                                                 TR-193.1                             TR-573-CT

TR-579-CT                                                                          TR-579.1-CT                                                                          Select All   Reset Choices

                                                                                                                                                                        Reset All LOI Checkboxes

To obtain approval for the following forms: DTF-75, DTF-95, DTF-96, DTF-505, DTF-620, DTF-621, DTF-622, DTF-624, 
DTF-625,  DTF-625-ATT,  DTF-626,  DTF-630,  DTF-664,  DTF-686,  and  DTF-686-ATT  refer  to  Publication  75,                                                                                New  York 
State Reproduction of Income Tax Forms: A Guide for Software Developers for Tax,                                                                                        Year 2022 at https://www.tax.ny.gov/
pdf/publications/income/pub75.pdfTo                                                   .
Comments:

Customer communications

This section identifies information NYS                                                              DTF is requiring the software providers to communicate   customers.             to

Required language dconcerning                                                             isclosure and use of  nformationi
The following consent language must be added to electronic filing software to notify the user:

                              For do-i y       t- ourself software: 
                              By using a computer system and software to prepare and transmit return(s) electronically, I consent to disclosure 
                              to the New York State Department of Tax and Finance, of all information pertaining to my use of the system and 
                              software  and to the,            electronic transmission of my tax return(s).                                      

                              For tax professional software: 
                              By using a computer system and software to prepare and transmit my client’s return electronically, I consent to 
                              disclosure to the New York State Department of Tax and Finance, of all information pertaining to my use of the 
                              system and software to create my client’s return and to the electronic transmission of my client’s tax return                                            .

TR-376-CTMEF ( /22)9                                                                                                                                                                         Page 8 of 10

SWD r    equirements and responsibilities
     • Comply with the procedures, requirements, and specifications in the:
       -    IRS Publication 3112, IRS e-File Application and Participation;
       -    IRS Publication 4164    ,Modernized e-File Guide for Software Developers and Transmitters           ;
       -    IRS Publication 4163, Modernized e-File (MeF) Information for Authorized IRS e-File Providers for 
              Business Returns; and
       -    NYS Publication 115, Corporation Tax Modernized E-File Handbook For Software Developers.
     • Support e-file for all required NYSDTF forms unless a waiver is approved by NYSDTF.

     • Be approved by NYSDTF through the Assurance Testing System (ATS) process.

     • Remove references from all public materials asserting your product’s ability to service NYS taxes within 48 hours
       of receipt of notice from NYS   DTF stating that your product is disapproved ,or that approval has been withdrawn         ,
       and provide immediate notice to any clients in the process of filing with NYS before ceasing services             with respect
       to NYS forms.

     • Keep all taxpayer information confidential and secure.

     • All tax professionals should be aware that they are potential targets of cybercriminals seeking access to client
       data for fraudulent purposes, including to file fraudulent tax returns for refunds. S      WDs are encouraged to limit the
       data they allow clients to use for analytics, collection and ,storage.

Caution: Data breaches, security incidents, or other improper disclosures of taxpayer data that by law require reporting 
to the New York State Attorney General must also be reported to the NYSDTF.

Detection and disclosure of  uspicious s                         ctivitya

Prevention of identity theft and other forms of tax fraud is a very high priority for NYS.  t isI critical that we work in  
partnership to combat identity theft. By signing this LOI, SWDs   agree to assist NYS with fraud prevention efforts, as
given below:

     • SWDs may use any tax return information provided by a taxpayer, whether in and for the current              year or for prior
       years, for the purpose of identifying a suspicious or potentially fraudulent return from or related to      that taxpayer.
       For these purposes,      tax return information means any and all documents or materials provided by the taxpayer
       or required by the taxing authority that the    SWD uses in the course of the return preparation and submission.

     • SWDs will produce analytic compilations of federal and state tax return and submission information that directly
       relate to the internal management or support of theSWDs' business, which include aggregated data compilations
       to identify potentially fraudulent behaviors or patterns. The analytic compilation     llwiemploy any tax return
       information provided by the taxpayer.

     • SWDs  will disclose the compilations of tax information to    NYSDTF through IRS secure data transmission on at
       least a weekly basis and identify by use of federal and state submission IDs any return the          SWD believes is
       potentially fraudulent.

     • In addition, if a SWD has areal belief that a particular individual’s activity, discovered by data mining a statistical
       compilation, violated criminal law, the   SWD  will disclose that individual’s tax return  information to   NYSDTF.

                                                                                                                          Page 9 of 10
TR-376-CTMEF (9/22) 

Signature

                   I acknowledge that all e-file ATS tests submitted during the approval process are 
                   created in and originate from the actual software. 

                   I acknowledge that all electronic returns received by NYSDTF generated from this software will 
                   be electronically filed from the initially approved product version, or a subsequent product update. 

                   I acknowledge that NYSDTF will be notified immediately of any incorrect or missing calculation, 
                   or e-file data element for any electronically filed returns submitted to NYSDTF.

                   I acknowledge that users/customers of this product who attempt to e-file 10 or more business 
                   days after a production release will be required to download and apply the product update.

                   I acknowledge that as part of our start-up process we have examined our internal help 
                   information (includes pop-ups, FAQ's, informational bubbles, etc.) to ensure that it conforms with 
                   all tax instruction and law changes.

                   I acknowledge that software errors identified by the IRS, NYSDTF, or the SWD
                   will be immediately corrected and updates distributed to users. The SWD must supply NYSDTF with 
                   the specific resolution and date at the time the software fix is released. I understand that failure to 
                   correct any errors or issue timely releases may result in SWD’s suspension from the program.

                   I acknowledge that upon being approved we will provide NYSDTF a copy of software or 
                   equivalent login credentials.

As the representative of the organization submitting this LOI to NYSDTF, I agree on behalf of the 
organization, to comply with all requirements listed above. Furthermore, by signing this agreement, my 
organization is agreeing to all the requirements listed above. The NYSDTF reserves the right to revoke 
approval or acceptance of any company and to refuse to accept any additional returns from a software 
company that does not adhere to those requirements. 
As an approved New York State supplier, I agree to provide true, accurate, current, and complete 
information about my company. I understand that if I provide any information that is untrue, inaccurate, 
obsolete, or incomplete, the NYSDTF has the right to deny, suspend, or terminate my account. 

Name of organization                                Name of authorized representative (print)  Phone number

Signature of authorized representative                 Authorized representative email address     Date

TR-376-CTMEF ( /22)9                                                                                       Page 10 of 10