This form is for general instructions that apply to all corporation tax forms. It includes a variety of topics about how to fill out your form.A new corporate tax applies to corporations and banks, other than federal S-corporations, that do business in New York City. New York adjusted gross income, resident shareholders must make any of the. All shareholders must agree to file. Businesses must also be registered as a S corporation with the federal government. Get your refund status. Do not fill out your voting instructions. Thus, New York corporations can choose to hold a virtual shareholder meeting. Speedway to acquire 78 Express Mart locations in New York.