New York State Department of Taxation and FinanceCorporation Tax MeF Acceptance Testing System for Tax Year 2024
Test 18—CTEF44
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: 11-01-2024 – 10-31-2025
EIN: 00219XX18
Legal name: CTEF44 (Followed by a space, then your software ID
File number: Software calculated
Telephone number: 518-555-2626
Address: 44 WA Harriman Campus, Albany, NY 12227
State of incorporation: New York State
Date of incorporation: 05-01-2014
NAICS business code number: 541910
Principal business activity: Marketing
Part 1
Section B
Line 1. Number of NYS employees: 225
Line 2. Wages paid to NYS employees: 12,000,000
Line 3. Number of business establishments in NYS: 4
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-3.1, CT-3.4, CT-225, CT-227
Line 4. Number of tax credit forms filed with this return: 7
Part 2
Line 1b. NY receipts: 455,000,000
| Date paid | Amount | |
|---|---|---|
| Line 11 | 3-15-2024 | 15,000 |
| Line 12 | 6-15-2024 | 15,000 |
| Line 13 | 9-15-2024 | 15,000 |
| Line 14 | 12-15-2024 | 15,000 |
Line 21. Amount of overpayment to be credited to next period: 9,850
Part 3
Line 1. FTI before NOL and special deductions: 95,000,000
Part 4
| Line number | Description |
A Beginning of year |
B End of year |
|---|---|---|---|
| Line 1 | Total assets from federal return | 550,000,000 | 600,000,000 |
| Line 2 | Real property and marketable securities included on line 1 | 15,000,000 | 15,000,000 |
| Line 4 | Real property and marketable securities at fair market value | 15,000,000 | 15,000,000 |
| Line 6 | Total liabilities | 150,000,000 | 200,000,000 |
Part 5—Software calculated
No content
Part 6
| Line number | Description |
A NYS |
B Everywhere |
|---|---|---|---|
| Line 5 | Royalties from patents, copyrights, trademarks, and similar intangible personal property | 140,000,000 | 255,000,000 |
| Line 6 | Sales of rights for certain closed-circuit and cable TV transmissions of an event | 300,000,000 | 700,000,000 |
| Line 7 | Sale, licensing, rental, or granting access to digital products and digital services | 5,000,000 | 10,000,000 |
| Line 36 | Fees for management or advisory corporation | 5,000,000 | 10,000,000 |
| Line 53 | Receipts from other services/activities not specified | 5,000,000 | 10,000,000 |
Part 7—Software calculated
No content
CT-3.1
Schedule A—No content
No content
Schedule B
Line 26. ENI: 90,500,000
Schedule C
Line 6. Dividend income from investment capital from stocks actually held more than one year: 15,000,000
Line 7. Net capital gains in excess of losses from investment capital from stocks actually held more than one year: 6,000,000
Line 11. Dividend income from investment capital from stocks presumed held more than one year: 2,500,000
Line 16. Interest deductions directly attributable to investment capital or to gross investment income: 750,000
Line 17. Interest deductions indirectly attributable to investment capital or to gross investment income: 625,000
Schedule D—Software calculated
No content
Schedule E
Part 2
| Item |
A Name/CUSIP/CINS/Lot number |
B Number of shares acquired |
C Date acquired |
||
|---|---|---|---|---|---|
| A | ABC Corp / 999999 / 99 / 9 | 40,000 | 3-15-2021 | ||
| B | XYZ Corp / 121212 / 12 / 1 | 30,000 | 5-1-2022 | ||
| Item |
D Number of shares sold |
E Date sold |
F Average FMV |
G Liabilities attributable |
H Net average FMV |
| A | 1,750 | 3-15-2022 | 675,000 | 200,000 | 475,000 |
| B | 2,250 | 5-1-2023 | 325,000 | 100,000 | 225,000 |
Part 3
| Item |
A Name/CUSIP/CINS/Lot number |
B Number of shares sold |
C Date acquired |
||
|---|---|---|---|---|---|
| A | MLN Corp / 000009 / 09 / 0 | 550 | 8-15-2022 | ||
| Item |
D Number of shares sold |
E Date sold |
F Average FMV |
G Liabilities attributable |
H Net average FMV |
| A | N/A | N/A | 225,000 | 100,000 | 125,000 |
Part 4—Software calculated
No content
Schedule F—No content
No content
CT-3.4
Line 5a. NOL carryforwards from prior year’s Form CT-3.4: 4,694,271
|
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 generated an NOL used to reduce the amount in column B |
|---|---|---|
| 11-01-2024–10-31-2025 | 39,095,631 | 10-31-2023 |
| 11-01-2023–10-31-2024 | -4,694,271 | N/A |
| 11-01-2022–10-31-2023 | 375,000 | N/A |
| 11-01-2021–10-31-2022 | 500,000 | N/A |
| 11-01-2020–10-31-2021 | 250,000 | N/A |
| 11-01-2019–10-31-2020 | 300,000 | N/A |
| 11-01-2018–10-31-2019 | 250,000 | N/A |
| 11-01-2017–10-31-2018 | 325,000 | N/A |
| 11-01-2016–10-31-2017 | 125,000 | N/A |
| 11-01-2015–10-31-2016 | 100,000 | N/A |
CT-225
Schedule A
Part 1
| Line number | Modification number | Amount |
|---|---|---|
| 1a | A-218 | 1,500,000 |
Schedule B
Part 1
| Line number | Modification number | Amount |
|---|---|---|
| 1a | A-218 | 1,500,000 |
CT-44
Schedule A
Line A. If you are claiming this credit as a corporate partner, mark an X in the box: (check this box)
Line 1. Unused ITC or EIC from preceding period: 2,000,000
Schedule B
|
A Description of property |
B Date acquired |
C Date property ceased to qualify |
D Life |
E Unused life |
G Total original ITC allowed |
|---|---|---|---|---|---|
| Stolen | 11-01-2022 | 10-31-2024 | 37 | 10 | 3,500,000 |
Schedule C—Software calculated
No content
CT-46
Line 18d. Amount of line 18a to be refunded: 100,000
Line 18e. Amount of line 18a to be applied as an overpayment to next year’s tax: 666,276
Schedule A
| Item |
A Description of property |
B Principal use of property |
C Date Acquired |
D Useful |
|
|---|---|---|---|---|---|
| A | Building | Manufacturing | 5-1-2019 | 22 | |
| B | Farming | R&D Property | 6-1-2020 | 24 | |
| Item |
E Investment credit base |
F Investment credit |
G Investment credit for R&D property |
H Investment credit for eligible farmers on qualified property |
|
| A | 15,000,000 | 750,000 | N/A | N/A | |
| B | 15,500,000 | N/A | 1,395,000 | N/A | |
Schedule B
| A |
A Year |
B March 31 |
C June 30 |
D September 30 |
E December 31 |
|---|---|---|---|---|---|
| 22 Number of NYS employees in employment base year | 2021 | 169 | 170 | 171 | 172 |
| 23 Number of NYS employees in current tax year | 2024 | 179 | 180 | 181 | 182 |
| B |
A Year |
B March 31 |
C June 30 |
D September 30 |
E December 31 |
| 24 Number of NYS employees in employment base year | 2020 | 170 | 171 | 172 | 173 |
| 25 Number of NYS employees in current tax year | 2024 | 180 | 181 | 182 | 183 |
Schedule C
| Line number and description |
A Tax year in which investment tax credit was allowed |
B Amount of investment credit base upon which investment tax credit was allowed |
C Employment incentive credit |
|---|---|---|---|
| 26 Information for fist succeeding year | 2021 | 45,000 | 1,125 |
| 27 Information for second succeeding year | 2020 | 47,000 | 1,175 |
Schedule D—No content
No content
CT-641
Line A. Claiming credit as a corporation that earned the credit: Yes
Schedule A
| Property |
A Physical address of the real property |
B Eligible real property taxes paid for property listed in column A |
|---|---|---|
| 1 | 1 Jet Way, Albany, NY 12227 | 400,000 |
Schedule B—Software calculated
No content
Schedule C—No content
No content
Schedule D
|
A Tax year credit allowed |
B Credit originally allowed |
C Reduced eligible real property taxes |
|---|---|---|
| 2022 | 75,000 | 20,000 |
CT-648
Line A. Claiming credit as a corporation that earned the credit: Yes
Line B. Credit allocation year: 2022
Line C. Certificate number: ESDLSR2412345
Line D. Number of employees: 215
Line E. Year of eligibility: 2nd
Schedule A
Line A. Life sciences research and development credit: 250,000
Schedule B—Software calculated
No content
Schedule C—No content
No content
Schedule D
Line 14. Amount of credit to be applied as an overpayment to next year’s tax: 250,000
CT-649
Line A. Claiming credit as a corporation that earned the credit: Yes
Line B. Amount on Line B worksheet line 12 at least 0.6667: Yes
Line C. Name, EIN, and address of farm: CTEF44, 00219XX18, 44 WA Harriman Campus, Albany, NY 12227
Schedule A—Software calculated
No content
Schedule B
Line 12. Amount to be applied as an overpayment to next year’s tax: 1,625
Schedule C—No content
No content
Schedule D
|
A Date of qualified donation |
B Location of qualified donation |
C Name of eligible food pantry |
D EIN of eligible food pantry |
E Fair market value of the qualified donation |
|---|---|---|---|---|
| 8-1-2025 | Albany NY | Food pantry 1 | 111444555 | 1,500 |
| 9-1-2025 | Malta NY | Food pantry 2 | 454545454 | 2,500 |
| 10-1-2025 | Troy NY | Food pantry 3 | 667766776 | 2,500 |
CT-650
Line A. Claiming credit as a corporation that earned the credit: Yes
Line B. Name and EIN of the business certified by NYS DOL to participate: CTEF44, 00219XX18
Line C. Certificate number: DOLESAC2412345
Line D. Allocation year: 2024
Line E. Total number of apprentices without a mentor: 3
Line F. Total number of apprentices with a mentor: 4
Line G. Total number of disadvantages youth without a mentor: 2
Line H. Total number of disadvantages youth with a mentor: 5
Schedule A
Line 1. Empire State apprenticeship tax credit: 35,000
Schedule B
Line 3. Total credit: 35,000
Schedule C
Line 12 Amount of credit to be applied as an overpayment to net year’s tax: 35,000
CT-661
Line A. Advance payment received during this tax year: Yes
Certificate number: AGMFEOC2400001
Line B. Claiming credit as a corporation that earned the credit: Yes
Line C. Federal gross income from farming at least 2/3 of your federal gross income from all sources in excess of $30,000: Yes
Line D. Name, EIN, and address of the farm: CTEF44, 00219XX18, 44 WA Harriman Campus, Albany, NY 12227
Line E. More than 50% federal gross income from farming from the sale of wine or cider: Yes
Line F. Total number of unique farm employees from all Forms CT-661-ATT: 2
Schedule A
Line 6. Advance payment: 300
Schedule B—No content
No content
Schedule C
Line 17. Amount to apply as an overpayment to next year’s tax: 196
CT-661-ATT
|
A Name of eligible farm employee |
B Work location ZIP code |
C SSN |
D Pay period |
|---|---|---|---|
| Jennings Parker | 12227 | 111222333 | 1-1–3-30 |
| Walters, Barbara | 12227 | 222333444 | 4-1–6-30 |
|
C2 SSN |
E Eligible OT hours worked for year |
F Employee overtime rate |
G Employee normal rate |
|---|---|---|---|
| 111222333 | 35 | 22 | 16 |
| 222333444 | 35 | 22 | 16 |
CT-227
Line 18. Diabetes Research and Education Fund: 150