New York State Department of Taxation and FinanceCorporation Tax MeF Acceptance Testing System for Tax Year 2024
Test 29—CTEF3A
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-A / CT-3-M
Liability period: 01-01-2024 – 12-31-2024
EIN: 00219XX29
Legal Name: CTEF3A (followed by a space, then your software ID)
File number: Software calculated
Telephone number: 518-555-2626
Address: 3A WA Harriman Campus, Albany, NY 12227
State of incorporation: NYS
Date of incorporation: 01-01-2022
NAICS business code number: 236100
NYS principal business activity: Commercial construction
Line C. Total number of corporations in the combined group: 3
Line F. Federal separate taxable income: 3,150,220
Line G1. Value of assets: 25,590,003
Line G2. Value of assets: 25,610,003
Line G3. Value of assets: 25,600,003
Line H1. Value of liabilities: 25,890,500
Line H2. Value of liabilities: 25,910,500
Line H3. Value of liabilities: 25,900,500
Part 1
Section B
Line 1. Total number of New York State employees: 4
Line 2. Total wages paid to New York State employees: 450,000
Line 3. Total number of business establishments: 3
Section C
Line 1. Federal return filed: 1120 Consolidated
Line 3. Required attachments: CT-3.4, CT-60, CT-225-A, CT-227
Line 4. Number of credit forms filed with this return: 2
Line 5b. Commonly owned group election is not in effect: Yes
Part 2
Line 1c. New York receipts: 2,522,600
| Date paid | Amount | |
|---|---|---|
| Line 11 | 3-15-2024 | 1,500 |
| Line 12 | 6-15-2024 | 1,500 |
| Line 13 | 9-15-2024 | 1,500 |
| Line 14 | 12-15-2024 | 1,500 |
Line 21b. Amount previously credited to 2025 MFI: 400
Line 24. Amount of overpayment to be credited to Form CT-3-M: 1,500
Line 25. Balance of overpayment to be refunded: 2,250
Part 3
Line 1a. Federal CTI of New York combined group: 1,050,000
|
Item |
A Member name |
B Member EIN |
C New |
D Existing |
F Ownership percentage |
|---|---|---|---|---|---|
| A | CTEF3A | 00219XX29 | N/A | X | N/A |
| B | CTEF3ABC1 | 00219XX30 | N/A | X | 1.0000 |
| C | CTEF3ABC3 | 00219XX31 | X | N/A | 0.9000 |
| Item |
G Part of federal consolidated group |
H Federal form filed |
I EIN of parent of federal consolidated return |
J Federal separate taxable income |
|---|---|---|---|---|
| A | X | 1120 | 00219XX29 | 3,150,220 |
| B | X | 1120 | 00219XX29 | -95,020 |
| C | X | 1120 | 00219XX29 | -2,005,200 |
Part 4—Software calculated
No content
Part 5—No content
No content
Part 6
| N/A |
A Designated agent |
B Total of all combined members |
|
|---|---|---|---|
| 1: Sale of tangible personal property | |||
| 1a | NYS | 2,522,600 | 150,000 |
| 1b | Everywhere | 28,500,225 | 3,029,450 |
| 3: Net gains from sales of real property | |||
| 3b | Everywhere | 0 | 30,000 |
Part 7—Software calculated
No content
CT-3.4
Schedule A
|
A Tax period beginning and ending dates |
B Amount from Form CT-3-A, Part 3 line 17 for the period in column A |
|---|---|
| 01-01-2024–12-31-2024 | 71,268 |
| 01-01-2023–12-31-2023 | 15,060 |
| 01-01-2022–12-31-2022 | 25,560 |
Schedule B
|
A Name |
B EIN |
C NOL available |
D Beginning date |
E Ending date |
|---|---|---|---|---|
| CTEF3ABC2 | 00219XX31 | 0 | 01-01-2024 | 12-31-2024 |
Schedule C—No content
No content
CT-225-A
Schedule A
Part 1
| Modification number |
B Total group members |
|
|---|---|---|
| 1a | A-507 | 55,525 |
Schedule B
Part 1
| Modification number |
A Designated agent or parent |
B Total group members |
|
|---|---|---|---|
| 1a | A-507 | 88,050 | 175,900 |
CT-225-A/B—00219XX30
Schedule A
| Modification number |
Amount |
|
|---|---|---|
| 1a | A-507 | 55,525 |
Schedule B
| Modification number | Amount | |
|---|---|---|
| 3a | S-507 | 5,600 |
CT-225-A/B—00219XX31
Schedule A—No content
No content
Schedule B
| Modification number | Amount | |
|---|---|---|
| 3a | S-507 | 170,300 |
CT-227
Line 12. ALS Research and Education: 150
Line 14. Leukemia, Lymphoma, and Myeloma Fund: 150
CT-399—00219XX29
Part 1—No content
No content
Part 2
|
A Property description |
B Date placed in service |
C Total federal depreciation deduction taken |
D Total NYS depreciation taken |
|---|---|---|---|
| Property One | 05-01-2023 | 271,150 | 183,100 |
CT-399—00219XX30
Part 1—No content
No content
Part 2
|
A Property description |
B Date placed in service |
C Total federal depreciation deduction taken |
D Total NYS depreciation taken |
|---|---|---|---|
| Property One | 06-01-2022 | 4,000 | 59,525 |
| Property Two | 03-01-2022 | 9,200 | 3,600 |
CT-399—00219XX31
Part 1—No content
No content
Part 2
|
A Property description |
B Date placed in service |
C Total federal depreciation deduction taken |
D Total NYS depreciation taken |
|---|---|---|---|
| Property One | 07-01-2023 | 180,560 | 10,260 |
CT-650—00219XX30
Line A. Claiming credit as corporation that earned the credit: Yes
Line B. Name, and EIN of business certified by NYS DOL to participate in the Empire State Apprenticeship Tax Credit Program: CTEF3ABC1, 00219XX30
Line C. Certificate number: ESATC123456789
Line D. Allocation year: 2024
Line E. Total number of apprentices without a mentor: 3
Line F. Total number of apprentices with a mentor: 6
Line G. Total number of disadvantaged youth without a mentor: 2
Schedule A
Line 1. Empire State apprenticeship tax credit: 5,900
Schedule B—Software calculated
No content
Schedule C—Software calculated
No content
CT-650—00219XX31
Line A. Claiming credit as corporation that earned the credit: Yes
Line B. Name, and EIN of business certified by NYS DOL to participate in the Empire State Apprenticeship Tax Credit Program: CTEF3ABC2, 00219XX31
Line C. Certificate number: ESATC123456710
Line D. Allocation year: 2024
Line E. Total number of apprentices without a mentor: 7
Line F. Total number of apprentices with a mentor: 4
Line H. Total number of disadvantaged youth with a mentor: 1
Schedule A
Line 1. Empire State apprenticeship tax credit: 6,500
Schedule B—Software calculated
No content
Schedule C—Software calculated
No content
CT-3-M
Line 15. Amount of overpayment to be credited to MTA surcharge for next period: 95
Schedule A
| Line number | Description |
A MCTD |
B NYS |
|---|---|---|---|
| Line 24 | Sales of tangible personal property | 2,672,600 | 2,672,600 |
| Line 26 | Net ggains from sales of real property | 30,000 | 30,000 |
| Line 80 | Wages and other compensation of employees except general executive officers | 450,000 | 450,000 |
Line 91. Overpayment credited from Form CT-3-A: 1,500, 12-31-2024
CT-60
Schedule A—No content
No content
Schedule B
Line 4. Consolidated federal return: Yes
Line 4a. Number of corporations included in federal consolidated group: 3
Line 4b. Consolidated FTI before NOLD: 1,050,000