New York State Department of Taxation and FinanceCorporation Tax MeF Acceptance Testing System for Tax Year 2025

Test 29—CTEF3A

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-A / CT-3-M
Liability period: 01-01-2025 – 12-31-2025
Employer Identification Number: 00219XX29
Legal Name: CTEF3A (followed by a space, then your software ID)
File number: Software calculated
Telephone number: 518-555-2626
Address: 3A WA Harriman Campus, Albany, NY 12227
State of incorporation: NYS
Date of incorporation: 01-01-2023
North American Industry Classification System business code number: 236100
Principal business activity: Commercial construction
Line C. Total number of corporations in the combined group: 3
Line F. Federal separate taxable income: 3,500,000
Line G1. Value of assets: 25,750,000
Line G2. Value of assets: 25,800,000
Line G3. Value of assets: 25,775,000
Line H1. Value of liabilities: 25,800,000
Line H2. Value of liabilities: 25,900,000
Line H3. Value of liabilities: 25,850,000

Part 1

Section B

Line 1. Total number of New York State employees: 5
Line 2. Total wages paid to New York State employees: 500,000
Line 3. Total number of business establishments: 3

Section C

Line 1. Federal return filed: 1120 Consolidated
Line 3. Required attachments: CT-3.4, CT-60, CT-225-A, CT-227
Line 4. Number of credit forms filed with this return: 1
Line 5b. Commonly owned group election is not in effect: Yes

Part 2

Line 1c: New York receipts: 2,750,000

Composition of prepayments
Date Paid		Amount
Line 11	3-15-2025	1,750
Line 12	6-15-2025	1,000
Line 13	9-15-2025	1,000
Line 14	12-15-2025	1,000

Line 21b. Amount previously credited to 2025 Mandatory First Installment: 400
Line 24. Amount of overpayment to be credited to Form CT-3-M: 2,100
Line 25. Balance of overpayment to be refunded: 425

Part 3

Line 1a. Federal Consolidated Taxable Income of New York combined group: 1,410,000

Calculation of tax on combined business income base
Item	A Member name	B Member Employer Identification Number	C New	D Existing	F Ownership percentage
A	CTEF3A	00219XX29	N/A	x	N/A
B	CTEF3ABC1	00219XX30	N/A	x	1.0000
C	CTEF3ABC3	00219XX31	x	N/A	0.9000

Reconciliation of aggregate of federal separate taxable income to federal Consolidated Taxable Income
Item	G Part of federal consolidated group	H Federal form filed	I Employer Identification Number of parent of federal consolidated return	J Federal separate table income
A	x	1120	00219XX29	3,500,000
B	x	1120	00219XX29	-90,000
C	x	1120	00219XX29	-2,000,000

Part 4—Software calculated

No content

Part 5—No content

No content

Part 6

Calculation of combined business apportionment factor
Line number	Description	A Designated agent	B Total of all combined members
1 - Sale of tangible personal property
1a	New York State	2,750,000	200,000
1b	Everywhere	30,000,000	3,500,000
3 - Net gains from sales of real property
3b	Everywhere	0	40,000

Part 7—Software calculated

No content

CT-3.4

Schedule A

Apportioned business income or loss
A Tax period beginning and ending dates	B Amount from CT-3-A, Part 3 line 17 for the period in column A
01-01-2025–12-31-2025	105,546
01-01-2024–12-31-2024	71,268
01-01-2023–12-31-2023	15,060

Schedule B

New members included in the combined group for the current tax period
A Name	B Employer Idenification Number	C Net Operating Loss available	D Beginning date	E Ending date
CTEF3ABC2	00219XX31	0	01-01-2025	12-31-2025

Schedule C—No content

No content

CT-225-A

Schedule A

Additions
Modification number		B Total group members
1a	A - 507	60,000

Schedule B

Subtractions
Modification Number		A Designated agent or parent	B Total group members
6a	S - 507	90,000	180,000

CT-225-A/B—00219XX30

Schedule A

Additions
Modification number		Amount
1a	A - 507	60,000

Schedule B

Subtractions
Modification number		Amount
6a	S - 507	6,000

CT-225-A/B—00219XX31

Schedule A—No content

No content

Schedule B

Subtractions
Modification number		Amount
6a	S - 507	174,000

CT-227

Line 12. ALS Research and Education: 200
Line 14. Leukemia, Lymphoma, and Myeloma Fund: 75

CT-399—00219XX29

Part 1—No content

No content

Part 2

Disposition adjustments
A Property description	B Date placed in service	C Total federal depreciation deduction taken	D Total NYS depreciation taken
Property One	05-01-2024	250,000	160,000

CT-399—00219XX30

Part 1—No content

No content

Part 2

Disposition adjustments
A Property description	B Date placed in service	C Total federal depreciation deduction taken	D Total New York State depreciation taken
Property One	06-01-2023	5,000	65,000
Property Two	03-01-2023	10,000	4,000

CT-399—00219XX31

Part 1—No content

No content

Part 2

Disposition adjustments
A Property description	B Date placed in service	C Total federal depreciation deduction taken	D Total New York State depreciation taken
Property One	07-01-2024	189,000	15,000

CT-650—00219XX30

Line A. Claiming credit as corporation that earned the credit: Yes
Line B. Name, and Employer Identification Number of business certified by New York State Department of Labor to participate in the Empire State Apprenticeship Tax Credit Program: CTEF3ABC1, 00219XX30
Line C. Certificate number: ESATC123456789
Line D. Allocation year: 2025
Line E. Total number of apprentices without a mentor: 3
Line F. Total number of apprentices with a mentor: 6
Line G. Total number of disadvantaged youth without a mentor: 1

Schedule A

Line 1. Empire State apprenticeship tax credit: 6,000

Schedule B—Software calculated

No content

Schedule C—Software calculated

No content

CT-3-M

Line 15. Amount of overpayment to be credited to Metropolitan Transportation Authority surcharge for next period: 27

Schedule A

Computation of MCTD apportionment percentage
Line number	Description	A Metropolitan Commuter Transportation District	B New York State
Line 24	Sales of tangible personal property	2,950,000	2,950,000
Line 80	Wages and other compensation of employees except general executive offers	500,000	500,000

Line 91. Overpayment credited from Form CT-3-A: 2,100, 12-31-2025

CT-60–Software calculated

Schedule A—No content

No content

Schedule B

Line 4. Consolidated federal return: Yes
Line 4a. Number of corporations included in federal consolidated group: 3
Line 4b. Consolidated Federal Taxable Income before Net Operating Loss Deduction: 1,410,000
Line 8. You are a member of an affiliated federal group: CTEF3A, 00219XX29

Updated: June 11, 2026