New York State Department of Taxation and FinanceCorporation Tax MeF Acceptance Testing System for Tax Year 2025
Test 17—CTEF246
Blank or zero field values are not included. Fields requiring software calculations are not provided. Automated clearing house 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 employer identification number.
Test Scenario
Return type: CT-3
Liability period: 01-01-2025–09-30-2025
Employer Identification Number: 00219XX17
Legal name: CTEF246 (Followed by a space, then your software ID)
File number: Software calculated
Telephone number: 518-555-2626
Address: 246 WA Harriman Campus, Albany, NY 12227
State of incorporation: New York State
Date of incorporation: 06-01-2017
North American Industry Classification System business code number: 512199
Principal business activity: Motion Picture and Video Industry
Part 1
Section B
Line 1. Number of New York State employees: 180
Line 2. Wages paid to New York State employees: 6,500,000
Line 2. Number of business establishments in New York State: 3
Section C
Line 1. Federal return filed: 1120
Line 3. Required attachments: CT-3.3, CT-3.4
Line 4. Number of tax credit forms filed with this return: 9
Line 7. Revoking a commonly owned group election: Yes
Part 2
| Date paid | Amount | |
|---|---|---|
| Line 11 | 3-15-2025 | 250,000 |
| Line 12 | 6-15-2025 | 250,000 |
| Line 13 | 9-15-2025 | 250,000 |
| Line 14 | 12-15-2025 | 250,000 |
| Line 15 | Payment with extension request | 10,000 |
| Line 16 | Overpayment from prior year (Period ending 12-31-2024) | 5,000 |
Line 24. Balance of overpayment to be refunded: 1,486
Part 3
Line 1. Federal Taxable Income before Net Operating Loss and special deductions: 90,000,000
Part 4
| Line number | Description |
A Beginning of year |
B End of year |
|---|---|---|---|
| Line 1 | Total assets from federal return | 650,000,000 | 700,000,000 |
| Line 6 | Total liabilities | 50,000,000 | 55,000,000 |
Part 5—No content
No content
Part 6
| Line number | Description |
A New York State |
B Everywhere |
|---|---|---|---|
| Line 1 |
Sales of tangible personal property |
5,000,000 |
35,000,000 |
| Line 5 |
Royalties from patents, copyrights, trademarks, and similar intangible personal property |
8,000,000 |
25,000,000 |
| Line 6 |
Sales of rights for certain closed-circuit and cable TV transmitters |
8,500,000 |
12,000,000 |
| Line 7 |
Sale, licensing, rental, or granting access to digital products and services |
5,500,000 |
25,000,000 |
| Line 49 |
Receipts from advertising in newspapers or periodicals |
4,500,000 |
5,000,000 |
| Line 50 |
Receipts from advertising on other physical media |
1,000,000 |
1,500,000 |
| Line 51 |
Receipts from advertising on television or radio |
3,000,000 |
4,000,000 |
| Line 52 |
Receipts from advertising via internet |
750,000 |
1,000,000 |
| Line 53 |
Receipts from advertising or marketing services |
150,000 |
200,000 |
| Line 55 |
Receipts from other services/activities not specified |
200,000 |
500,000 |
Part 7—Software calculated
No content
CT-3.3
Schedule B—Software calculated
No content
Schedule C
Line 2. Unused Prior Net Operating Loss Conversion subtraction carried forward from prior tax period: 75,000
Line 4. Prior Net Operating Loss Conversion subtraction used in the current tax period: 75,000CT-3.4
CT-3.4
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 Net Operating Loss used to reduce the amount in column B |
|---|---|---|
|
01-01-2025–09-30-2025 |
30,089,850 |
N/A |
|
01-01-2024–12-31-2024 |
26,732,175 |
12-31-2023 |
|
01-01-2023–12-31-2023 |
-120,000,000 |
N/A |
|
01-01-2022–12-31-2022 |
200,225,200 |
N/A |
|
01-01-2021–12-31-2021 |
125,155,120 |
N/A |
|
01-01-2020–12-31-2020 |
175,000,000 |
N/A |
|
01-01-2019–12-31-2019 |
100,025,000 |
N/A |
|
01-01-2018–12-31-2018 |
50,000,000 |
N/A |
CT-246 1st
Line A. Claiming this credit as a corporate partner: No
Line B. Certificate number: CESCPC12345678
Line C. Completion year: 2025
Part 1
Line 1. Amount of commercial production credit: 200,000
Line 4. Unused commercial production credit carried over from the previous tax year: 8,000
Part 2—Software calculated
No content
Part 3—Software calculated
No content
CT-246 2nd
Line A. Yes
Line B. CESCPC12345679
Line C. 2025
Part 3
|
Name of Partnership |
Partnership’s Employer Identification Number |
Credit amount allocated |
|---|---|---|
|
Partnership 1 |
111222333 |
20,000 |
CT-246 3rd
Line A. Yes
Line B. CESCPC12345670
Line C. 2025
Part 3
|
Name of Partnership |
Partnership’s Employer Identification Number |
Credit amount allocated |
|---|---|---|
|
Partnership 2 |
222333444 |
20,000 |
CT-248
Line A. Film production credit allocation year: 2023
Line C. Claiming credit as a corporate partner: No
Line D. Certificate number: CESFPC12345678
Part 1
Line A. Film production credit allocation year: 2023
Line C. Claiming credit as a corporate partner: No
Line D. Certificate number: CESFPC12345678
Part 2—Software calculated
No content
Part 3—No content
No content
CT-261
Line A. Claiming credit as a corporate partner: No
Line B. Certificate number: CESFPPC1234567
Line C. Completion year: 2025
Part 1
Line 1a. Amount of post-production credit: 300,000
Line 1b. Amount of line 1a available for the current tax year: 300,000
Line 1e. Post-production credit from prior tax years: 15,000
Line 4. Unused post-production credit carried over from the previous tax year: 5,000
Part 2—Software calculated
No content
Part 3—No content
No content
Part 4—No content
No content
CT-642
Line A. Credit allocation year: 2023
Line B. Certificate number: ESD22123456789
Line C. Claiming credit as a corporate partner: No
Schedule A
Line 1. Empire State musical and theatrical production tax credit: 250,000
Schedule B—Software calculated
No content
CT-654
Line A. Claiming credit as a corporation that earned the credit: Yes
Line B. Name and Employer Identification Number of business certified by Empire State Development to participate in the New York City musical and theatrical production credit program: CTEF246, 00219XX17
Line C. Completion date: 09-30-2025
Line D. Certificate number: ESDNMTP2212345
Schedule A
Line 1. New York City musical and theatrical production credit: 15,000
Schedule B—No content
No content
Schedule C—Software calculated
No content
CT-660
Line A. Claiming credit as a corporation that earned the credit: Yes
Line B. Name and Employer Identification Number of the entity: CTEF246, 00219XX17
Line C. Certificate number: ESDNYSD2300001
Line D. Allocation year: 2025
Schedule A
Line 1. Credit amount listed on certificate issued by Empire State Development: 125,000
Schedule B—Software calculated
No content
Schedule C—No content
No content
CT-667
Line A. Claiming credit as a corporation that earned the credit: Yes
Line C. Name of certified entity: CTEF246
Line D. Employer identification number: 00219XX17
Line E. Certificate number: ESIFPC25000001
Line F. Allocation year: 2025
Schedule A
Line 1. Independent film production credit from your certificate: 50,000
Schedule B—Software calculated
No content