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

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Test 15—CTEF3M222

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, CT3-M
Liability period: 01-01-2025–12-31-2025
Employer Identification Number: 00219XX15
Legal name: CTEF3M222 (Followed by a space, then your software ID
File number: Software calculated
Telephone number: 518-555-2626
Address: 3M WA Harriman Campus, Albany, NY 12227
State of incorporation: New York State
Date of incorporation: 01-01-2022
North American Industry Classification System business code number: 541910
Principal business activity: Marketing

Part 1

Section A

Line 6. Small business taxpayer eligible for 0% capital base tax rate: Yes
Line 6a. Total capital contributions: 150,000

Section B

Line 1. Number of New York State employees: 30
Line 2. Wages paid to New York State employees: 1,050,000
Line 3. Number of business establishments in New York State: 1
Line 4. Interest in, or have rented, real property in New York State: Yes

Section C

Line 1. Federal return filed: 1120
Line 3. Required attachments: CT-3.4, CT-227

Part 2

Line 1c. New York receipts: 7,500,000

Part 3

Line 1. Federal Taxable Income before Net Operating Loss and special deductions: 200,000

Part 4

Part 5—No content

No content

Part 6

Part 7—No content

No content

CT-3.4

Line 5a. Net Operating Loss carryforward from prior year’s Form CT-3.4: 50,000

Schedule A

CT-227

Line 1. Return a Gift to Wildlife: 100
Line 16. Retired and rescued standardbred race horse aftercare: 200
Line 17. Gift to Lyme and Tick-Borne Diseases Education, Research, and Prevention: 50

CT-222 (State)

Part 1

Line 3. 2023 corporation franchise, excise, or gross receipts tax after credits: 3,500

Part 2

Line 8. Not a large corporation and figure estimated tax based on the prior year’s tax: Yes

Part 3

Part 4

CT-3-M

Schedule A

CT-222—(Metropolitan Transportation Authority)

Part 1

Line 3. 2023 Metropolitan Transportation Authority surcharge: 1,029

Part 2

Line 8. Not a large corporation and figure estimated tax based on the prior year’s tax: Yes

Part 3

Part 4