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. Corporations file Schedule M-3 (Form 1120) to answer questions about their financial statements and reconcile financial statement net income (loss) You can send your Virginia income tax return directly to us, or to the city or county where you lived on Jan. 1. The Corporation Business Tax Act imposes a franchise tax on a domestic corporation for the privilege of existing as a corporation under New Jersey law. See What is backup withholding? Washington State does not have a corporate or personal income tax. However, Washington businesses generally are subject to the following: The Indiana Department of Revenue (DOR) provides the food and beverage tax rates for each county or municipality in the table below.