New York State Department of Taxation and FinanceCorporation Tax MeF Acceptance Testing System for Tax Year 2024
Test 17—CTEF246
Blank or zero field values are not included. Fields requiring software calculations are not provided. ACH debit payment is required if test results in a balance due. Please use the two-digit codes provided to you to replace the 6th and 7th digits in each test EIN.
Test Scenario
Return type: CT-3
Liability period: 01-01-2024 – 12-31-2024
EIN: 00219XX17
Legal name: CTEF246 (Followed by a space, then your software ID)
File number: Software calculated
Telephone number: 518-555-2626
Address: 246 WA Harriman Campus, Albany, NY 12227
State of incorporation: New York State
Date of incorporation: 06-01-2016
NAICS business code number: 512199
Principal business activity: Motion Picture and Video Industry
Part 1
Section B
Line 1. Number of NYS employees: 175
Line 2. Wages paid to NYS employees: 6,000,000
Line 2. Number of business establishments in NYS: 3
Section C
Line 1. Federal return filed: 1120
Line 3. Required attachments: CT-3.3, CT-3.4
Line 4. Number of tax credit forms filed with this return: 6
Line 7. Revoking a commonly owned group election: Yes
Part 2
| Date paid | Amount | |
|---|---|---|
| Line 11 | 3-15-2024 | 100,000 |
| Line 12 | 6-15-2024 | 100,000 |
| Line 13 | 9-15-2024 | 100,000 |
| Line 14 | 12-15-2024 | 100,000 |
| Line 15 | Payment with extension request | 50,000 |
| Line 16 | Overpatment from prior year (Period 12/31/2023) | 15,000 |
Line 24. Balance of overpayment to be refunded: 203,167
Part 3
Line 1. FTI before NOL and special deductions: 87,500,000
Part 4
| Line number | Description |
A Beginning of year |
B End of year |
|---|---|---|---|
| Line 1 | Total assets from federal return | 625,400,500 | 700,750,500 |
| Line 6 | Total liabilities | 42,000,000 | 46,000,000 |
Part 5—No content
No content
Part 6
| Line number | Description |
A NYS |
B Everywhere |
|---|---|---|---|
| Line 1 | Sales of tangible personal property | 4,850,000 | 37,500,500 |
| Line 5 | Royalties from patents, copyrights, trademarks, and similar intangible personal property | 8,050,500 | 28,500,500 |
| Line 6 | Sales of rights for certain closed-circuit and cable TV transmitters | 8,000,500 | 12,750,000 |
| Line 7 | Sale, licensing, rental, or granting access to digital products and services | 5,275,500 | 25,605,750 |
| Line 49 | Advertising in newspapers or periodicals | 4,750,750 | 5,000,000 |
| Line 50 | Advertising on television or radio | 3,250,250 | 4,750,750 |
| Line 51 | Advertising via other means | 1,450,500 | 2,500,000 |
| Line53 | Advertising via other means | 250,000 | 500,000 |
Part 7—Software calculated
No content
CT-3.3
Schedule A
|
A CT-3 filer |
Base year end date |
|||
|---|---|---|---|---|
| Item | Name | EIN | ||
| A | CTEF246 | 00216XX17 | 12-31-2015 | |
| Item |
C Tax period count |
D Unabsorbed NOL |
E PNOLC subtraction pool |
F PNOLC subtraction % |
| A | 9 | 750,250 | 750,250 | 10 |
Schedule B—Software calculated
No content
Schedule C
Line 4. PNOLC subtraction used in the current tax period: 75,025
CT-3.4
Schedule A
|
A Tax period beginning and ending dates |
B Amount from Forms CT-3 Part 3, line 17 |
C When column B is not a loss, enter the ending dates of the tax period that generated and NOL used to reduce the amount in column B |
|---|---|---|
| 01-01-2024–12-31-2024 | 26,732,175 | N/A |
| 01-01-2023–12-31-2023 | 21,000,000 | 12-31-2022 |
| 01-01-2022–12-31-2022 | -120,000,000 | N/A |
| 01-01-2021–12-31-2021 | 200,225,000 | N/A |
| 01-01-2020–12-31-2020 | 125,155,120 | N/A |
| 01-01-2019–12-31-2019 | 175,000,000 | N/A |
| 01-01-2018–12-31-2018 | 100,025,000 | N/A |
CT-246
Line A. Claiming this credit as a corporate partner: Yes
Line B. Certificate number: CESCPC12345678
Line C. Completion year: 2024
Part 1
Line 1. Amount of commercial production credit: 195,000
Line 4. Unused commercial production credit carried over from the previous tax year: 8,500
Part 2—Software calculated
No content
Part 3
| Name of partnership | Partnership's EIN | Credit amount allocated |
|---|---|---|
| Partnership 1 | 111222333 | 15,000 |
| Partnership 2 | 333444555 | 15,000 |
CT-248
Line A. Film production credit allocation year: 2022
Line B. Film production credit allocation year (from partnerships): 2022
Line C. Claiming credit as a corporate partner: Yes
Line D. Certificate number: CESFPC12345678
Part 1
Line 1. Film production credit: 185,000
Line 2. Amount of line 1 available for the current tax year: 185,000
Line 3. Credit available from prior years: 15,250
Part 2—Software calculated
No content
Part 3
| Name of partnership | Partnership's EIN | Credit amount allocated |
|---|---|---|
| Partnership 1 | 111222333 | 12,000 |
| Partnership 2 | 333444555 | 8,000 |
CT-261
Line A. Claiming credit as a corporate partner: Yes
Line B. Certificate number: CESFPPC1234567
Line C. Completion year: 2024
Part 1
Line 1a. Amount of post-production credit: 400,250
Line 1b. Amount of line 1a available for the current tax year: 400,250
Line 1c. Post-production credit from prior tax years: 45,000
Line 4. Unused post-production credit carried over from the previous tax year: 15,000
Part 2—Software calculated
No content
Part 3
| Name of partnership | Partnership's EIN | Credit amount allocated |
|---|---|---|
| Partnership 1 | 111222333 | 10,000 |
| Partnership 2 | 333444555 | 10,000 |
CT-642
Line A. Credit allocation year: 2022
Line B. Certificate number: ESD22123456789
Line C. Claiming credit as a corporate partner: Yes
Schedule A
Line 1. Empire State musical and theatrical production tax credit: 500,250
| Name of partnership | Partnership's EIN | Credit amount allocated |
|---|---|---|
| Partnership 1 | 111222333 | 10,000 |
| Partnership 2 | 333444555 | 8,000 |
Schedule B—Software calculated
No content
CT-654
Line A. Claiming credit as a corporation that earned the credit: Yes
Line B. Name and EIN of business certified by ESD to participate in the New York City musical and theatrical production credit program: CTEF246, 00219XX17
Line C. Completion date: 12-31-2024
Line D. Certificate number: ESDNMTP2212345
Schedule A
Line 1. NYC musical and theatrical production credit: 10,000
Schedule B
| Name of partnership | Partnership's EIN | Certificate number | Credit amount allocated |
|---|---|---|---|
| Partnership 1 | 111222333 | ESDNMTP2212346 | 2,000 |
| Partnership 2 | 222333444 | ESDNMTP2212347 | 1,500 |
Schedule C—Software calculated
No content
CT-660
Line A. Claiming credit as a corporation that earned the credit: Yes
Line B. Name and EIN of the entity: CTEF246, 00219XX17
Line C. Certificate number: ESDNYSD2300001
Line D. Allocation year: 2024
Schedule A
Line 1. Credit amount listed on certificate issued by ESD: 150,000
Schedule B—Software calculated
No content
Schedule C
| Name of partnership | Partnership's EIN | Certificate number | Credit amount allocated |
|---|---|---|---|
| Partnership 1 | 111222333 | ESDNYSD2300002 | 15,000 |
| Partnership 2 | 222333444 | ESDNYSD2300003 | 45,000 |