New York State Department of Taxation and FinanceCorporation Tax MeF Acceptance Testing System for Tax Year 2024
Test 15—CTEF3M222
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, CT3-M
Liability period: 01-01-2024 – 12-31-2024
EIN: 00219XX15
Legal name: CTEF3M222 (Followed by a space, then your software ID
File number: Software calculated
Telephone number: 518-555-2626
Address: 3M WA Harriman Campus, Albany, NY 12227
State of incorporation: New York State
Date of incorporation: 01-01-2021
NAICS business code number: 541910
Principal business activity: Marketing
Part 1
Section A
Line 6. Small business taxpayer eligible for 0% capital base tax rate: Yes
Line 6a. Total capital contributions: 120,000
Section B
Line 1. Number of NYS employees: 25
Line 2. Wages paid to NYS employees: 1,025,000
Line 3. Number of business establishments in NYS: 1
Line 4. Interest in, or have rented, real property in NYS: Yes
Section C
Line 1. Federal return filed: 1120
Line 3. Required attachments: CT-3.4, CT-227
Part 2
Line 1c. New York receipts: 7,125,000
Part 3
Line 1. FTI before NOL and special deductions: 175,000
Part 4
| Line number | Description |
A Beginning of year |
B End of year |
|---|---|---|---|
| Line 1 | Total assets from federal return | 3,500,000 | 4,500,000 |
| Line 2 | Real property and marketable securities | 550,000 | 550,000 |
| Line 4 | Real property and marketable securities at fair market value | 550,000 | 550,000 |
| Line 6 | Total liabilities | 1,500,000 | 1,750,000 |
Part 5—No content
No content
Part 6
| Line number | Description |
A NYS |
B Everywhere |
|---|---|---|---|
| Line 1 | Sales of tangible personal property | 0 | 7,250,000 |
| Line 53 | Receipts from other services/activities not specified | 7,125,000 | 7,125,000 |
Part 7—No content
No content
CT-3.4
Line 5a. NOL carryforward from prior year’s Form CT-3.4: 38,500
|
A Tax period beginning and ending dates |
B Amount from form CT-3 part 3, line 17 |
C When column B is not a loss, enter the ending dates of the tax period that genterated an NOL used to reduce the amount in column B |
|---|---|---|
| 1-1-2024–12-31-2024 | 86,739 | 12-31-2023 |
| 1-1-2023–12-31-2023 | -38,500 | N/A |
| 1-1-2022–12-31-2022 | 200,000 | 12-31-2021 |
| 1-1-2021–12-31-2021 | -3,750 | N/A |
CT-227
Line 1. Return a Gift to Wildlife: 150
Line 16. Retired and rescued standardbred race horse aftercare: 200
Line 17. Gift to Lyme and Tick-Borne Diseases Education, Research, and Prevention: 50
CT-222 (State)
Part 1
Line 3. 2023 corporation franchise, excise, or gross receipts tax after credits: 3,500
Part 2
Line 8. Not a large corporation and figure estimated tax based on the prior year’s tax: Yes
Part 3
| Line number | Description | A | B | C | D |
|---|---|---|---|---|---|
| Line 10 | Installment dates | 3-15-2024 | 6-15-2024 | 9-15-2024 | 12-15-2024 |
| Line 11 | Required installments | 875 | 770 | 770 | 770 |
Part 4
| Line number | Description | A | B | C | D |
|---|---|---|---|---|---|
| Line 20 | Date of payment or 15th day of 4th month after the end of the tax year | 4-15-2025 | 4-15-2025 | 4-15-2025 | 4-15-2025 |
CT-3-M
Schedule A
| Line number | Description |
A MCTD |
B NYS |
|---|---|---|---|
| Line 17 | Real estate owned | 550,000 | 550,000 |
| Line 76 | Receipts from other services/activities not specified | 7,125,000 | 7,125,000 |
| Line 80 | Wages and other compensation of employees except general executive officers | 1,025,000 | 1,025,000 |
CT-222 (MTA)
Part 1
Line 3. 2023 MTA surcharge: 1029
Part 2
Line 8. Not a large corporation and figure estimated tax based on the prior year’s tax: Yes
Part 3
| Line number | Description | A | B | C | D |
|---|---|---|---|---|---|
| Line 10 | Installment due dates | 3-15-2024 | 6-15-2024 | 9-15-2024 | 12-15-2024 |
| Line 11 | Required installments | 257 | 233 | 233 | 233 |
Part 4
| Line number | Description | A | B | C | D |
|---|---|---|---|---|---|
| Line 20 | Date of payment or 15th day of 4th month after the end of the tax year | 4-15-2025 | 4-15-2025 | 4-15-2025 | 4-15-2025 |