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

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Test 24—CTEF3S

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-S
Final return: Yes
Liability period: 1-1-2025–12-31-2025
Employer Identification Number: 00219XX24
Legal name: CTEF3S (followed by a space, then your software ID)
File number: Software calculated
Business telephone number: 518-555-2626
Address: 3 S WA Harriman Campus, Albany, NY 12227
State of incorporation: New York State
Date of incorporation: 1-1-2021
North American Industry Classification System business code number: 221118
Principal business activity: Other electric power generation
Number of shareholders: 4
Line E. Entity has an interest in real property located in New York State during the last three years: Yes
Line G. Internal Revenue Service audit completed in the last five years: 2022
Line J. Qualified Emerging Technology Company: Yes
Line K. Filed as New York C corporation in the previous years: 2016
Line M. Tax paid from federal Form 1120S, line 23c: 30,000
Line N. Activities of a Qualified Subchapter S Subsidiary, partnership, Single Member Limited Liability Company, or Domestic International Sales Corporation: Yes
Line P. Voluntary contribution to any available funds: Yes

Part 1

Line 1. Ordinary business income or loss: 800,000
Line 2. Net rental real estate income or loss: 60,000
Line 3. Other net rental income or loss: 30,000
Line 4. Interest income: 1,500
Line 6. Royalties: 40,000
Line 10. Other income or loss: 4,000
Line 12. Total assets beginning of year: 350,000
Line 12. Total assets end of year: 150,000
Line 13. Loans from shareholders beginning of year: 30,000
Line 13. Loans from shareholders end of year: 15,000

Part 2

Part 3

CT-34-SH

Schedule A—Software calculated

No content

Schedule B 

CT-60

Schedule A

Part 1

Part 2

Part 3

Schedule B

Part 1

Line 2: Qualified Subchapter S Subsidiary

Part 2

Line 5. More than 50% of the voting power of your capital stock is owned or controlled, directly or indirectly, by another corporation or by the same interests: Yes, Entity 1, 111444777
Line 7. There has been a transfer or acquisition of controlling interest in the entity during the last 3 years: Yes, Corporation 1, 222555888

Part 3–Entities taxable as partnerships

Line 9. Partnership: Yes

CT-225

Schedule A

Part 1

Part 2

Schedule B

Part 1

Part 2

CT-223

CT-227

Part 1

Line 1. Return a gift to Wildlife: 200
Line 15. Retired and Rescued Thoroughbred Race Horse Aftercare: 100
Line 16. Retired and Rescued Standardbred Race Horse Aftercare: 100
Line 17. Gift for Lyme and Tick-Borne Diseases Education, Research, and Prevention: 50

CT-241

Part 1

Part 2—No content

No content

Part 3

Line A: Claiming credit as a corporate partner: Yes

CT-249

Line 1. Qualified long-term care insurance premiums paid during the current tax year: 50,000
Line 4. Unused long-term care insurance credit from preceding period: 500

Line A: Claiming credit as a corporate partner: Yes

CT-250

Part 1

Line 2. Credit from partnerships: 300

Part 2—No content

No content

Line A. Claiming credit as a corporate partner: Yes

CT-605

Name of empire zone: Onondaga
Line A. Claiming credit as a corporate partner: Yes

Schedule A

Part 1

Line 2. Recapture of Empire Zone Investment Tax Credit: 1,650

Part 2

Line 5. Recapture of Empire Zone Employment Incentive Credit: 3,750

Schedule B

Schedule C—No content

No content

CT-611

Did the Department of Environmental Conservation accept this site into the Brownfield Cleanup Program prior to June 23, 2008: Yes
Date of execution of the Brownfield Cleanup Agreement for the brownfield site: 08-15-2019

Schedule A

Site name: Brown Site Field One
Site location–municipality: Pompey
Site location–county: Onondaga
Department of Environmental Conservation region: Pompey
Distributed Energy Resource site number: A12345
Date Certificate of Completion was transferred pursuant to the transfer or sale of the qualified site: 08-01-2018
Is the qualified site for which the Certificate of Completion was issued by Department of Environmental Conservation located in an Environmental-Zone: Yes
Percent of the qualified site: 0.4805

Schedule B

Line 2. Applicable percentage rate: 0.1000

Schedule C

Line 5. Applicable percentage rate: 0.1000

Schedule D

Line 5. Applicable percentage rate: 0.1000

Schedule E

CT-612

Address of qualified brownfield site: 3S WA Harriman Campus, Albany, NY 12227
Date of execution of the Brownfield Cleanup Agreement for the brownfield site: 05-15-2017
Line A. Claiming credit as a corporate partner: Yes

Schedule A

Site name: Brownfield Site One 
Site location-municipality: Altamont
Site location–county: Albany
Department of Environmental Conservation region: Albany
Distributed Energy Resource site number: CECRBC221234
Date Certificate of Completion was issued: 05-16-2017
Received notification from the department of state that the qualified site is located in a Brownfield Opportunity Area: Yes
Qualified site for which the Certificate of Completion was issued by the Department of Environmental Conservation located entirely within an Environmental Zone: Yes

Schedule B

Schedule C

Line 3. Eligible real property taxes: 50,000
Line 10. Remediated brownfield credit for real property taxes from partnerships: 5,000

Schedule D—No content

No content

Schedule E

CT-613

Date of execution of the Brownfield Cleanup Agreement for the property for which credit being claimed: 05-15-2017
Line A. Claiming credit as a corporate partner: Yes
Site name: Brownfield Site 1
Site location–municipality: Altamont
Site location–county: Albany
Department of Environmental Conservation region: Albany
Distributed Energy Resource site number: CECERI221234
Date Certificate of Completion was issued: 05-16-2017
Received notification from the department of state that the qualified site is located in a Brownfield Opportunity Area: Yes
Line 1. Qualified environmental remediation insurance premiums paid: 600,000
Line 4. Environmental remediation insurance credit received from a flow-through entity: 7,000
Line 6. Recapture of credit: 2,500

CT-633

Tax year of the benefit period for which credit claimed: 3rd 
Claiming credit as corporate partner: Yes

Schedule A

Part 1

Line 1b. Business within Metropolitan Commuter Transportation District but outside New York City that was previously owned by New York State and operated as a psychiatric facility: Yes

Part 2

Schedule B

Part 1

Part 2

Line 8. Closed facility investment tax credit: 37,550

Line 13. Investment tax credit component from partnerships: 14,000

Part 3

Line 16. Training tax credit component from partnerships: 7,500 

Part 4

Line 21. Real property tax credit component from partnerships: 19,500

Schedule C

Line 24. Recapture of credits taken in previous years: 10,000

Schedule D—No content

No content

Schedule E

CT-634

Line A. Claiming credit as a corporate partner: Yes
Line B. Certificate Number: ESDJOBR2500001

Schedule A

Line 2. Empire State jobs retention program credit from partnerships: 250,000

Schedule B—No content

No content

CT-637

Line A. Claiming credit as a corporate partner: Yes

Schedule A

Schedule B—Software calculated

No content

Schedule C—No content

No content

Schedule D

Schedule E

CT-640

Line A. Claiming credit as the corporation that earned the credit: Yes
Line B. Certificate number: ESDSTSE2512345
Line C. Year of START-UP NY business tax benefit period: 5

Schedule A

Schedule B

Line 7. Telecommunication services excise tax paid: 65,000

Schedule C—No content

No content

Schedule D

CT-643

Line A. Claiming credit as the corporation that earned the credit: Yes
Line B. Total number of employees claimed for this credit: 7
Line C. Required form DTF-75 for each veteran for whom this credit is being claimed: Yes

Schedule A

Schedule B

 Schedule C

Line 4. Unused credit carried over from previous tax years: 5,000

Schedule D—No content

No content

CT-644

Line A. Claiming credit as the 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 Workers with Disabilities Tax Credit Program: CTEF3S, 00219XX24
Line C. Total number of qualified full-time employees claimed for this credit: 5
Line D. Total number of part-time employees claimed for this credit: 3
Line E. Allocation year: 2024

Schedule A

Schedule B

Schedule C—Software calculated

No content

Schedule D—No content

No content

Schedule E—No content

No content.

CT-652

Line A. Claiming credit as the corporation that earned the credit: Yes

Schedule A

Part 1

Part 2

Schedule B—No content

No content

Schedule C—No content

No content

Schedule D—No content

No content

CT-665

Line A. Are you claiming this credit as a corporation that earned the credit: Yes
Line B. Name of certified entity: CTEF3S
Line C. Employer identification number: 00219XX24
Line D. Certificate number: ESDNBMJ2512345
Line E. Allocation year: 2025

Schedule A

Line 1. Newspaper and broadcast media jobs credit from your certificate: 25,000

Schedule B—No content

No content

CT-668

Line A. Are you claiming this credit as a corporation that earned the credit: Yes
Line B. Name of certified entity: CTEF3S
Line C. Employer identification number: 00219XX24
Line D. Year of eligibility: 1
Line E. Certificate number: ESDSRDC2512345

Schedule A

Line 1. Semiconductor research and development credit from your certificate: 15,000

Schedule B—No content

No content

CT-669

Line A. Are you claiming this credit as a corporation that earned the credit: Yes
Line B. Name of certified entity: CTEF3S
Line C. Employer identification number: 00219XX24
Line D. Certificate number: ESDSMWT2512345

Schedule A

Semiconductor manufacturing workforce training program credit from your certificate: 10,000

Schedule B—No content

No content

DTF-621

Tax year for which Qualified Emerging Technology Company employment credit being claimed: 2nd

Schedule A

Part 1

Line 1. Company located in New York State: Yes
Line 2. Total annual product sales $10,000,000 or less: Yes

Part 2

Line 3. R&D activities in New York State: Yes
Line 4. Amount of Research and Development funds: 150,000
Line 5. Amount of net sales: 3,000,000
Line 6b. Most recently published average ratio: 4.3%
Line 7. Does percentage on line 6a equal or exceed percentage on line 6b: Yes

Part 3

Schedule B

Schedule C—Software calculated

No content

Schedule D—No content

No content

DTF-622

Schedule A

Part 1

Schedule B—No content

No content

Schedule C—No content

No content

Schedule D—No content

No content