New York State Department of Taxation and FinanceCorporation Tax MeF Acceptance Testing System for Tax Year 2024

---

Test 24—CTEF3S

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-S
Final return: Yes
Liability period: 1-1-2024 – 12-31-2024
EIN: 00219XX24
Legal name: CTEF3S (followed by a space, then your software ID)
File number: Software calculated
Business telephone number: 518-555-2626
Address: 3 S WA Harriman Campus, Albany, NY 12227
State of incorporation: New York State
Date of incorporation: 1-1-2020
NAICS business code number: 221118
Principal business activity: Other electric power generation
Number of shareholders: 4
Line E. Entity has an interest in real property located in NYS during the last three years: Yes
Line G. IRS audit completed in the last five years: 2021
Line J. QETC: Yes
Line K. Filed as NY C corporation in the previous years: 2016
Line M. Tax paid from federal Form 1120S, line 23c: 25,000
Line N. Activities of a QSSS, partnership, SMLLC, or DISC: Yes
Line P. Voluntary contribution to any available funds: Yes

Part 1

Line 1. Ordinary business income or loss: 750,000
Line 2. Net rental real estate income or loss: 55,000
Line 3. Other net rental income or loss: 25,000
Line 4. Interest income: 1,000
Line 6. Royalties: 35,000
Line 10. Other income or loss: 3,000
Line 12. Total assets beginning of year: 300,000
Line 12. Total assets end of year: 100,000
Line 13. Loans from shareholders beginning of year: 30,250
Line 13. Loans from shareholders end of year: 15,250

Part 2

Part 3

CT-34-SH

Schedule A—Software calculated

No content

Schedule B

CT-60

Schedule A

Part 1

Part 2

Part 3

Schedule B

Part 1

Line 2: QSSS

Part 2

Line 5. More than 50% of the voting power of you capital stock is owned or controlled, directly or indirectly, by another corporation or by the same interests: Yes, Entity 1, 111444777
Line 7. There has been a transfer or acquisition of controlling interest in the entity during the last 3 years: Yes, Corporation 1, 222555888

Part 3

Line 9. Partnership: Yes

CT-225

Schedule A

Part 1

Part 2 

Schedule B

Part 1

Part 2

CT-223

CT-227

Part 1

Line 1. Return a gift to Wildlife: 150
Line 15. Retired and Rescued Thoroughbred Race Horse Aftercare: 75
Line 16. Retired and Rescued Standardbred Race Horse Aftercare: 75
Line 17. Gift for Lyme and Tick-Borne Diseases Education, Research, and Prevention: 150

CT-241

Part 1

Part 2—No content

No content

Part 3

Line A: Claiming credit as a corporate partner: Yes

CT-249

Line 1. Qualified long-term care insurance premiums paid during the current tax year: 45,000
Line 4. Unused long-term care insurance credit from preceding period: 350

Line A: Claiming credit as a corporate partner: Yes

CT-250

Part 1

Line 2. Credit from partnerships: 300

Part 2—No content

No content

Line A. Claiming credit as a corporate partner: Yes

CT-605

Name of empire zone: Onondaga
Line A. Claiming credit as a corporate partner: Yes

Schedule A

Part 1

Line 2. Recapture of EZ-ITC: 1,870

Part 2 

Recapture of EZ-EIC: 3,787

Schedule B

Schedule—No content

No content

CT-611

Did the DEC accept this site into the Brownfield Cleanup Program prior to June 23, 2008: Yes
Date of execution of the Brownfield Cleanup Agreement for the brownfield site: 08-15-2018

Schedule A

Site name: Brown Site Field One
Site location–municipality: Pompey
Site location–county: Onondaga
DEC region: Pompey
DER site number: A12345
Date COC was transferred pursuant to the transfer or sale of the qualified site: 08-01-2017
Is the qualified site for which the COC was issued by DEC located in an EN-Zone: Yes
Percent of the qualified site: 0.4805

Schedule B

Line 2. Applicable percentage rate: 0.1000

Schedule C

Line 5. Applicable percentage rate: 0.1000

Schedule D

Line 5. Applicable percentage rate: 0.1000

Schedule E

CT-612

Address of qualified brownfield site: 3S WA Harriman Campus, Albany, NY 12227
Date of execution of the BCA for the brownfield site: 05-15-2016
Line A. Claiming credit as a corporate partner: Yes

Schedule A

Site location–municipality: Altamont
Site location–county: Albany
DEC region: Albany
DER site number: CECRBC221234
Date COC was issued: 05-16-2016
Received notification from the department of state that the qualified site is located in a Brownfield Opportunity Area: Yes
Qualified site for which the COC was issued by the DEC located entirely within an EN-Zone: Yes

Schedule B

Schedule C

Line 3. Eligible real property taxes: 49,750
Line 10. Remediated brownfield credit for real property taxes from partnerships: 5,000

Schedule D—No content

No content

Schedule E

CT-613

Date of execution of the BCA for the property for witch credit being claimed: 05-15-2016
Line A. Claiming credit as a corporate partner: Yes
Site name: Brownfield Site 1
Site location–municipality: Altamont
Site location–county: Albany
DEC region: Albany
DER site number: CECERI221234
Date COC was issued: 05-16-2016
Received notification from the department of state that the qualified site is located in a Brownfield Opportunity Area: Yes
Line 1. Qualified environmental remediation insurance premiums paid: 615,000
Line 4. Environmental remediation insurance credit received from a flow-through entity: 7,000
Line 6. Recapture of credit: 2,500

CT-633

Tax year of the benefit period for which credit claimed: 4th 
Claiming credit as corporate partner: Yes

Schedule A

Part 1

Line 1b. Business within MCTD but outside NYC that was previously owned by NYS and operated as a psychiatric facility: Yes

Part 2

Schedule B

Part 1

Part 2

Line 8. Closed facility investment tax credit: 37,550

Line 13. Investment tax credit component from partnerships: 14,000

Part 3

Line 16. Training tax credit component from partnerships: 8,000

Part 4

Line 21. Real property tax credit component from partnerships: 20,000

Schedule C

Line 24. Recapture of credits taken in previous years: 15,000

Schedule D—No content

No content

Schedule E

CT-634

Line A. Year of eligibility: 5
Line B. Claiming credit as a corporate partner: Yes
Line C. Certificate Number: ESDJOBR2400001

Schedule A

Line 1. Empire State jobs retention credit: 500,000
Line 2. Empire State jobs retention program credit from partnerships: 250,000
Line 4. Recapture of credit taken in previous tax years: 50,000

Schedule B—No content

No content

CT-637

Line A. Claiming credit as a corporate partner: Yes

Schedule A

Schedule B—Software calculated

No content

Schedule C—No content

No content

Schedule D

Schedule E

CT-640

Line A. Claiming credit as the corporation that earned the credit: Yes
Line B. Certificate number: ESDSTSE2212345
Line C. Year of START-UP NY business tax benefit period: 5

Schedule A

Schedule B

Line 7. Telecommunication services excise tax paid: 62,000

Schedule C—No content

No content

Schedule D

 CT-643

Line A. Claiming credit as the corporation that earned the credit: Yes
Line B. Total number of employees claimed for this credit: 7
Line C. Required form DTF-75 for each veteran for whom this credit is being claimed: Yes

Schedule A

Schedule B

Schedule C

Line 4. Unused credit carried over from previous tax years: 4,000

Schedule D—No content

No content

CT-644

Line A. Claiming credit as the corporation that earned the credit: Yes
Line B. Name and EIN of business certified by NYS DOL to participate in Workers with Disabilities Tax Credit Program: CTEF3S, 00219XX24
Line C. Total number of qualified full-time employees claimed for this credit: 4
Line D. Total number of part-time employees claimed for this credit: 3
Line E. Allocation year: 2023

Schedule A

Schedule B

Schedule C—Software calculated

No content

Schedule D—No content

No content

Schedule E—No content

No content

CT-652

Line A. Claiming credit as the corporation that earned the credit: Yes

Schedule A

Part 1

Part 2

Schedule B—No content

No content

Schedule C—No content

No content

Schedule D—No content

No content

CT-661

Line A. Advanced payment received during this tax year: Yes
Certificate number: FEOTC240000001
Line B. Claiming credit as the corporation that earned the credit: Yes
Line C. Federal gross income from farming at least two-thirds of federal gross income from all sources in excess of $30,000 for the year: No
Line D. Name EIN and address of farm: CTEF3S–00219XX24-3 S WA Harriman Campus, Albany, NY 12227
Line E. More than 50% federal gross income from farming from sale of wine or cider: No
Line F. Total number of unique farm employees on all Forms CT-661-ATT: 2 

Schedule A

Line 6. Advance payment(s): 500

Schedule B—No content

No content

Schedule C—No content

No content

CT-661-ATT

CT-662

Line A. Claiming credit as the corporation that earned the credit: Yes
Line B. Name of certified entity: CTEF3S
Line C. EIN: 00219XX24
Line D. Address: 3 S WA Harriman Campus, Albany, NY 12227
Line E. Service year: 2024
Line F. Certificate number: CFSCCCE2300001

Schedule A

Line 1. Child care creation and expansion credit from certificate: 15,000

Schedule B—Software calculated

No content

Schedule C—No content

No content

Schedule D—No content

No content

DTF-621

Tax year for which QETC employment credit being claimed: 2nd

Schedule A

Part 1

Line 1. Company located in NYS: Yes
Line 2. Total annual product sales $10,000,000 or less: Yes

Part 2

Line 3. R&D activities in NYS: Yes
Line 4. Amount of R&D funds: 150,000
Line 5. Amount of net sales: 3,200,000
Line 6b. Most recently published average ratio: 4.0000
Line 7. Does percentage on line 6a equal or exceed percentage on line 6b: Yes

Part 3

Schedule B—Software calculated

No content

Schedule C—Software calculated

No content

Schedule D—No content

No content

DTF-622

Schedule A

Part 1

Schedule B—No content

No content

Schedule C—No content

No content

Schedule D—No content

No content