It has come to the Division's attention that there is a mistake on the originally released version of the 2023 form CBT-100S. The reference for Schedule K, Part III, Line 7 should be Page 1, line 2a minus line 3 (not Page 1, line 4 as recorded on the originally released version of the form).
Taxpayers should review their returns to ensure that they've properly reported their Corporation Business Tax on Schedule K, Part III, Line 7. If an incorrect amount was reported, an amended return is required.