New York State Department of Taxation and FinanceCorporation Tax MeF Acceptance Testing System for Tax Year 2024
Test 20—CTEF47
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 Amended
Liability period: 01-01-2024 – 12-31-2024
EIN: 00219XX20
Legal name: CTEF47 (Followed by a space, then your software ID)
File number: Software calculated
Telephone number: 518-555-2626
Address: 47 WA Harriman Campus, Albany, NY 12227
State of incorporation: New York State
Date of incorporation: 05-15-2020
NAICS business code number: 4249110
Principal business activity: Farm Supplies Merchant Wholesalers
Part 1
Section B
Line 1. Number of NYS employees: 30
Line 2. Wages paid to NYS employees: 825,000
Line 3. Number of business establishments in NYS: 3
Line 4. Interest in, or have rented, real property in NYS: Yes
Section C
Line 1. Federal return filed: 1120
Line 2. Amended Return: 1120X
Line 2a. Tax due amount from most recently filed NYS return for this tax period: 250,000
Line 3. Required attachments: CT-3.4, CT-227
Line 4. Number of 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 | 20,000 |
| Line 12 | 6-15-2024 | 20,000 |
| Line 13 | 9-15-2024 | 20,000 |
| Line 14 | 12-15-2024 | 20,000 |
| Line 15 | Payment with extension request | 3,000 |
Part 3
Line 1. FTI before NOL and special deductions: 8,250,000
Part 4
| Line number | Description |
A Beginning of year |
B End of year |
|---|---|---|---|
| Line 1 | Total assets from federal return | 4,225,225 | 5,250,250 |
| Line 2 | Real property and marketable securities included on line 1 | 750,000 | 750,000 |
| Line 4 | Real property and marketable securities at fair market value | 750,000 | 750,000 |
| Line 6 | Total liabilities | 105,125 | 150,150 |
Part 5—No content
No content
Part 6
| Line number | Description |
A NYS |
B Everywhere |
|---|---|---|---|
| Line 1 | Sales of tangible personal property | 4,175,175 | 8,225,250 |
| Line 34 | Receipts from primary spread of selling concessions | 2,150,150 | 2,150,150 |
| Line 40 | Receipts from merchant discounts | 2,500,500 | 2,500,500 |
| Line 46 | Receipts from the operation of vessels | 200,000 | 200,000 |
| Line 47 | Receipts from air freight forwarding | 75,000 | 75,000 |
| Line 53 | Receipts from other services/activities not specified | 100,000 | 100,000 |
Part 7—Software calculated
No content
CT-3.4
Line 5a. NOL carryforward from prior year’s Form CT-3.4: 6,500
| Loss year |
C Amount allowed to be carried back |
|
|---|---|---|
|
A Beginning date |
B Ending date |
|
| 1-1-2025 | 12-31-2025 | 2,750 |
Line 6. NOL to be used in current tax year: 9,250
|
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 |
|---|---|---|
| 01-01-2024–12-31-2024 | 5,728,421 | 12-31-2023 |
| 01-01-2023–12-31-2023 | -9,250 | N/A |
| 01-01-2022–12-31-2022 | 29,000 | N/A |
CT-47
Part 1
Line A. Did you have qualified agricultural property during the tax year: Yes
Line B. Were eligible school districts property taxes paid on that property during the tax year: Yes
Line C. Is amount shown on line 3 of Worksheet A less than $300,000: Yes
Line D. Is the amount shown on line 12 of Worksheet B, or line 6 of Worksheet C at least 0.6667: Yes
Part 2
Line 1. Total acres of qualified agricultural property owned by you during tax year: 75
Line 4. Base acreage amount: 75
Line 9. Eligible school taxes paid during the year: 7,500
Line 13. Amount from Worksheet A, line 3 of instructions: 75
Line 18. Unused excess farmer’s school tax credit carried forward from prior years: 750
Part 3—No content
No content
CT-501
Schedule A
Line 1. Temporary deferral nonrefundable payout credit carry forward from last year’s Form CT-501: 40,000
CT-644
Line A. Claiming this credit as a 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: CTEFE47, 00219XX20
Line C. Total number of qualified full-time employees claimed for this credit: 4
Line D. Total number of qualified part-time employees claimed for this credit: 3
Line E. Allocation year: 2024
Schedule A
|
A Name of qualified employee |
B Qualified employee’s SSN |
C Qualified employee’s hire date |
D Qualified employee’s termination date |
E Qualified wages paid |
|---|---|---|---|---|
| Ann Joseph | 444555666 | 04-10-2022 | 10-01-2024 | 45,000 |
| Mary Pius | 555666777 | 06-01-2022 | N/A | 50,000 |
| Leela Paul | 666777888 | 09-01-2022 | N/A | 30,000 |
| Martin James | 777888999 | 10-01-2022 | N/A | 30,000 |
Schedule B
|
A Name of qualified employee |
B Qualified employee’s SSN |
C Qualified employee’s hire date |
D Qualified employee’s termination date |
E Qualified wages paid |
|---|---|---|---|---|
| Annie George | 111222333 | 03-01-2022 | 12-31-2024 | 20,000 |
| Ron Michel | 222333444 | 04-01-2022 | N/A | 35,000 |
| Tony Thomas | 333444555 | 05-01-2022 | N/A | 40,000 |
Schedule C
Line 5. Unused credit carried over from previous tax years: 2,000
Schedule D—Software calculated
No content
Schedule E—No content
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CT-635
Line A. Claiming this credit as a corporation that earned the credit: Yes
Line B. Name of business certified by NYS DOL to participate in NY Youths Jobs Program: CTEF47
Line C. Certified business’s EIN: 00219XX20
Line D. Certificate number: NYYJPTC123456
Line E. Number of certified youth employed full-time and included in this claim for credit: 5
Line F. Number of certified you employed part-time and included in this claim for credit: 2
Line G. Program year: 2024
Schedule A
Line 1. New York jobs program credit: 8,500
Schedule B—Software calculated
No content
Schedule C—No content
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CT-638
Line A. Claiming this credit as a corporation that earned the credit: Yes
Line B. Certificate number from Form DTF-74: ESDSUEC2412345
Line D. Year of START-UP NY business tax benefit period: 5
Schedule A
| Like number | Description |
A Tax-free NY area |
B New York State |
|---|---|---|---|
| Line 1 | Average value of property | 1,000,00 | 1,250,250 |
| Line 3 | Wages, salaries, and other compensation of employees | 60,000 | 750,000 |
Schedule B—No content
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Schedule C—Software caclulated
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Schedule D—Software caclulated
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Schedule E—Software caclulated
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CT-645
Line A. Certificate number: ESDRSNT2412345
Line B. EIN: 00219XX20
Schedule A
Line C. Beginning and ending dates of the year subject to proportional recovery: 01-01-2024 – 12-31-2024
Line D. Year of START-UP NY business benefit period: 5
Line 1. Benchmark number of net new jobs: 11
Line 2. Number of net new jobs actually created: 8
Line 5. Credit claimed: 3,000
Line 14. Credit claimed: 2,100
Schedule B—No content
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Schedule C—No content
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Schedule D—Software calculated
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CT-227
Line 1. Return a Gift to Wildlife: 500
Line 4. 9/11 Memorial: 50
Line 15. Retired and Rescued Thoroughbred Race Horse Aftercare: 150
Line 16. Retired and Rescued Standardbred Race Horse Aftercare: 100
Line 17. Gift for Lyme and Tick-Borne Diseases Education, Research, and Prevention: 250