New York State Department of Taxation and FinanceCorporation Tax MeF Acceptance Testing System for Tax Year 2024
Test 23—CTEF636
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: 00219XX23
Legal name: CTEF636 (Followed by a space, then your software ID
File number: Software calculated
Telephone number: 518-555-2626
Address: 636 WA Harriman Campus, Albany, NY 12227
State of incorporation: New York State
Date of incorporation: 01-01-2020
NAICS business code number: 111900
Principal business activity: Other crop farming
Part 1
Section A
Line 2. Qualified NY manufacturer based on the principally engages test eligible for 0% business income base tax rate and lower FDM tax amounts: Yes
Line 3. Qualified NY manufacturer based on the principally engaged test eligible for the 0% capital base tax rate: Yes
Section B
Line 1. Number of NYS employees: 175
Line 2. Wages paid to NYS employees: 7,250,000
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 2. Amended return: 1120X
Line 2a. Tax due amount from most recently filed NYS return for this tax period: 30,000
Line 3. Required attachments: CT-3.4
Line 4. Number of tax credit forms filed with this return: 3
Part 2
Line 1c. New York receipts: 30,020,000
| Date paid | Amount | |
|---|---|---|
| Line 11 | 3-15-2024 | 1,000 |
| Line 12 | 6-15-2024 | 1,000 |
| Line 13 | 9-15-2024 | 1,000 |
| Line 14 | 12-15-2024 | 1,000 |
Line 20b. Amount previously credited to 2025 MFI: 100
Line 24. Balance of overpayment to be refunded: 150
Line 25. Unused tax credits to be refunded: 136,459
Part 3
Line 1. FTI before NOL and special deductions: 4,500,000
Part 4
| Line number | Description |
A Beginning of year |
B End of year |
|---|---|---|---|
| Line 1 | Total assets from federal return | 35,000,000 | 45,000,000 |
| Line 2 | Real property and marketable securities | 3,250,000 | 3,250,000 |
| Line 4 | Real property and marketable securities at fair market value | 3,250,000 | 3,250,000 |
| Line 6 | Total liabilities | 20,000,000 | 30,000,000 |
Part 5—No content
No content
Part 6
| Line number | Description |
A NYS |
B Everywhere |
|---|---|---|---|
| Line 1 | Sales of tangible personal property | 30,000,000 | 30,000,000 |
| Line 9 | Interest from loans secured by real property | 20,000 | 20,000 |
Part 7—No content
No content
CT-3.4
Line 5a. NOL carryforward from prior year’s Form CT-3.4: 5,025
Schedule A
|
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 | 4,500,000 | N/A |
| 01-01-2023–12-31-2023 | -5,025 | N/A |
| 01-01-2022–12-31-2022 | 425,000 | N/A |
| 01-01-2021–12-31-2021 | 1,750,000 | N/A |
| 01-01-2020–12-31-2020 | 205,000 | N/A |
CT-611.2
Line A. Did DEC accept this site into BCP on or after July 1, 2015: Yes
Line A2. Did DEC accept this site into BCP on or after June 23, 2008, and prior to July 1, 2015, and did the site receive a COC after December 31, 2019, and the site does not meet the exception: Yes
Part 1
Site name: CTEF636
Site Owner: 00219XX23
Site location – municipality: Greenfield
Site location – county: Saratoga
DEC region: 5
DER site number: DER12345
Date COC was issued: 10-01-2024
| Name of certificate holder | Address of certificate holder | EIN of certificate holder |
|---|---|---|
| CTEF636 | 636 WA Harriman Campus, Albany, NY 12227 | 00219XX23 |
Line J. Qualified site for which COC was issued by DEC upside down: Yes
Line K. Is the qualified site for which the COC was issued by the DEC underutilized: Yes
Line L. Is the project located within a disadvantaged community: Yes
Part 2
Line N. Claiming this credit as a corporation that earned the credit: Yes
Part 3
Schedule A
|
A Description of preparation costs |
B Date costs paid |
C Costs |
|---|---|---|
| Demolition | 11-01-2021 | 230,000 |
| Excavation | 08-31-2021 | 50,000 |
Line 2. Applicable percentage rate: 0.12
Schedule B
|
A Description of groundwater remediation costs |
B Date costs paid |
C Costs |
|---|---|---|
| Remediation | 02-22-2023 | 85,000 |
Line 5. Applicable percentage rate: 0.12
Schedule C
|
A Description of qualified property |
B Principal use |
C Date placed in service |
D Life |
E Cost or other basis |
|---|---|---|---|---|
| Compost plant | Soil treatment | 05-06-2023 | 10 | 10,000 |
| Water treatment | Water treatment | 05-10-2023 | 10 | 15,000 |
Line 8A. Applicable percentage rate: 0.12
Line 8C. Qualified site is to be used primarily for manufacturing activities: 0.050
Line 8E. Qualified site is located within a disadvantaged community: 0.050
Line 10. Tangible property component limitation for the qualified site: 1,095,000
Line 11. Tangible property credit component available for use in the current tax year: 1,095,000
Schedule D—No content
No content
Part 4—No content
No content
Part 5
Schedule E—Software calculated
No content
Schedule F
Line 32. Amount of credit to be refunded: 49,300
CT-636
Line A. Claiming this credit as a corporation earned the credit: Yes
Schedule A
Line B. Registered as a distributor under Tax Law Article 18: Yes
| Name of registered distrubutor | EIN of registered distributor | SLA license number |
|---|---|---|
| CTEF636 | 00219XX23 | SLA12345 |
Line C. 800,000 gallons or less of liquor: Yes
Schedule B—No content
No content
Schedule C—No content
No content
Schedule D—No content
No content
Schedule E
Part 1
|
A Liquor production facility’s physical address |
B Total liters of liquor more that 2% but not more than 24% of ABV |
C Total liters of liquor containing more that 24% AVV |
|---|---|---|
| Moonshine Alley, Albany, NY 12227 | 78,000 | 12,000 |
Schedule F—Software calculated
No content
Schedule G
Line 43. Tax credit to be refunded: 72,759
Schedule H—No content
No content
CT-647
Line A. Claiming this credit as a corporation that earned the credit: Yes
Line B. The amount shown on line 12 of Worksheet A at least 0.6667: Yes
Line C. Name, EIN, address of the farm: CTEF636, 00219XX23, 636 WA Harriman Campus, Albany, NY 12227
Line D. Total number of employees claimed for this credit: 12
Line E. Line 11 of worksheet A include more than 50% income from the sale of wine or cider: Yes
Schedule A—Software caclulated
No content
Schedule B
Line 11. Tax credit to be refunded: 14,400
Schedule C—No content
No content
Schedule D
|
A Name of eligible farm employee |
B Employee work location ZIP |
C SSN of eligble employee |
D Hours worked for the tax year |
|
|---|---|---|---|---|
| First name | Last name | |||
| Harry | Charles | 12227 | 534111111 | 1,000 |
| William | Prince | 12227 | 534222222 | 2,500 |
| Kate | William | 12227 | 534333333 | 1,000 |
| Megan | Harry | 12227 | 534444444 | 2,000 |
| Liz | Philip | 12227 | 534555555 | 1,500 |
| Philip | Philip | 12227 | 534666666 | 1,500 |
| Ann | Philip | 12227 | 534777777 | 2,000 |
| George | William | 12227 | 537888888 | 1,000 |
| Charlotte | William | 12227 | 534999999 | 2,500 |
| Louis | William | 12227 | 534100000 | 1,500 |
| Charles | Prince | 12227 | 534123456 | 1,000 |
| Bill | William | 12227 | 534654321 | 1,000 |