New York State Department of Taxation and FinanceCorporation Tax MeF Acceptance Testing System for Tax Year 2025
Test 16—CTEF37
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: 01-01-2025–12-31-2025
Employer Identification Number: 00219XX16
Legal name: CTEF37 (Followed by a space, then your software ID
File number: Software calculated
Telephone number: 518-555-2626
Address: 37 WA Harriman Campus, Albany, NY 12227
State of incorporation: New York State
Date of incorporation: 04-15-2011
North American Industry Classification System business code number: 522310
Principal business activity: Mortgage Loan Brokers
Part 1
Section B
Line 1. Number of New York State employees: 250
Line 2. Wages paid to New York State employees: 28,000,000
Line 3. Number of business establishments: 2
Section C
Line 1. Federal return filed: 1120
Line 3. Required attachments: CT-3.4
Line 4. Number of tax credit forms filed: 4
Part 2
| Date Paid | Amount | |
|---|---|---|
| Line 11 | 3-15-2025 | 100,000 |
| Line 12 | 6-15-2025 | 100,000 |
| Line 13 | 9-15-2025 | 100,000 |
| Line 14 | 12-15-2025 | 100,000 |
Line 24. Balance of overpayment to be refunded: Software calculated
Part 3
Line 1. Federal Taxable Income before Net Operating Loss and special deductions: 4,000,000
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 | 300,000,000 | 500,000,000 |
Part 5—No content
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Part 6
| Line number | Description |
A New York State |
B Everywhere |
|---|---|---|---|
| Line 1 | Sales of tangible personal property | 250,000 | 250,000 |
| Line 4 | Rentals of real and tangible personal property | 150,000 | 150,000 |
| Line 9 | Interest from loans secured by real property | 300,000 | 300,000 |
| Line 31 | Brokerage commissions | 25,000,000 | 25,000,000 |
| Line 32 | Margin interest earned on behalf of brokerage accounts | 10,000,000 | 10,000,000 |
| Line 33 | Fees for advisory services for underwriting or management of underwriting | 30,000,000 | 30,000,000 |
| Line 55 | Receipts from other services/activities not specified | 4,300,000 | 4,300,000 |
Part 7—Software calculated
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CT-3.4
Line 5a. Net Operating Loss carryforward from prior year’s Form CT-3.4: 5,000
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 incolumn B |
|---|---|---|
| 01-01-2025-12-31-2025 | 4,000,000 | N/A |
| 01-01-2024–12-31-2024 | 3,500,000 | N/A |
| 01-01-2023–12-31-2023 | -6,500 | N/A |
| 01-01-2022–12-31-2022 | 20,000 | N/A |
| 01-01-2021–12-31-2021 | 45,000 | N/A |
| 01-01-2020–12-31-2020 | 20,000 | 12-31-2019 |
| 01-01-2019–12-31-2019 | -25,000 | N/A |
CT-37
Line 1. Servicing mortgages credit: 50,000
CT-238
Line A. Claiming this credit as a corporation that earned the credit: Yes
Part 1
Schedule A
| Property |
A Address of certified historic structure |
B Project number |
C Date of completion |
|---|---|---|---|
| 1 | 37 WA Harriman Campus, Albany, NY 12227 | NPSRHPC1234 | 05-15-2022 |
| 2 | 46 Graffin Dr, Latham, NY 12110 | NPSRHPC1235 | 06-15-2021 |
Schedule B
| Property | Small project |
A Qualified rehabilitation expenditures |
|---|---|---|
| 1 | N/A | 325,000 |
| 2 | X | 25,000 |
Part 2—Software calculated
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Part 3
Line 19. Federal recapture amount on New York property: 15,000
Line 20. Amount of federal credit on New York property originally allowed: 85,000
Line 22. Amount of New York credit originally allowed: 40,000
CT-604
Section 1—No content
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Section 2
Name of empire Zone: Rensselaer
Date of first certification by Empire State Development: 06-11-2011
Schedule H
Part 1
| Current year employment number | March 31 | June 30 | September 30 | December 31 |
|---|---|---|---|---|
| Number of full-time employees within all Empire Zones | 50 | 60 | 60 | 65 |
| Base period employment number | Tax year ending | March 31 | June 30 | September 30 | December 31 |
|---|---|---|---|---|---|
| A | 12-13 | 21 | 19 | 22 | 24 |
| B | 12-12 | 16 | 23 | 21 | 23 |
| C | 12-11 | 15 | 19 | 20 | N/A |
Part 2
| Current year employment number | March 31 | June 30 | September 30 | December 31 |
|---|---|---|---|---|
| Number of full-time employees within all Empire Zones | 156 | 161 | 180 | 185 |
| Base period employment number | Tax year ending | March 31 | June 30 | September 30 | December 31 |
|---|---|---|---|---|---|
| A | 12-13 | 65 | 68 | 68 | 68 |
| B | 12-12 | 58 | 56 | 58 | 59 |
| C | 12-11 | 51 | 53 | 55 | N/A |
Schedule I
| Test year 01-12 to 12-12 | March 31 | June 30 | September 30 | December 31 |
|---|---|---|---|---|
| Number of full time employees within the EZs | 26 | 28 | 28 | 29 |
Schedule J—Software calculated
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Schedule K
| Line number | Description |
A Empire Zone |
B New York State |
|---|---|---|---|
| Line 44 | Average value of property | 225,000 | 475,000 |
| Line 46 | Wages and other compensation of employees | 250,000 | 875,000 |
Schedule L—Software calculated
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Schedule M—No content
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CT-606
Section 1—No content
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Section 2
Name of empire zone: Albany
Date of first certification by empire State Development: 05-01-2012
Year of the business tax benefit period: 10
Schedule H
Part 1
| Current year employment number | March 31 | June 30 | September 30 | December 31 |
|---|---|---|---|---|
| Number of full-time employees within all Empire Zones | 45 | 48 | 49 | 50 |
| Base period employment number | Tax year ending | March 31 | June 30 | September 30 | December 31 |
|---|---|---|---|---|---|
| A | 12-13 | 15 | 16 | 18 | 18 |
| B | 12-12 | 17 | 18 | 19 | 20 |
| C | 12-11 | N/A | 23 | 24 | 25 |
Part 2
| Current year employment number | March 31 | June 30 | September 30 | December 31 |
|---|---|---|---|---|
| Number of full-time employees within all Empire Zones | 161 | 162 | 163 | 164 |
| Base period employment number | Tax year ending | March 31 | June 30 | September 30 | December 31 |
|---|---|---|---|---|---|
| A | 12-13 | 50 | 51 | 52 | 54 |
| B | 12-12 | 48 | 49 | 50 | 51 |
| C | 12-11 | 46 | 47 | 48 | N/A |
Schedule I—Software calculated
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Schedule J—Software calculated
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Schedule K
|
A Employee’s name |
B Employee’s Social SecurityNumber |
C Employee’s zone location |
D Total wages, health benefits, and retirement benefits |
E Eligible wages, health benefits, and retirement benefits included in column D |
|---|---|---|---|---|
| Aiden John | 111222333 | Albany | 15,000 | 15,000 |
| Ethan Antony | 222333444 | Albany | 7,500 | 7,500 |
| Melissa Job | 333444555 | Albany | 4,000 | 4,000 |
Schedule L—Software calculated
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Schedule M—No content
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Schedule N
Line 52. Eligible real property taxes: 5,000
Schedule O—Softwear calculated
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Schedule P—No content
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Schedule Q
Part 1
|
A Address of property |
B Name of zone |
C Cost or other basis |
E Percentage of physical occupancy and use |
|---|---|---|---|
| 122 Quip Pl, Albany, NY 12227 | Albany | 80,000 | 100 |
Part 2—No content
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