New York State Department of Taxation and FinanceCorporation Tax MeF Acceptance Testing System for Tax Year 2025
Test 19—CTEF601
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: 00219XX19
Legal name: CTEF601 (Followed by a space, then your software ID
File number: Software calculated
Telephone number: 518-555-2626
Address: 601 WA Harriman Campus, Albany, NY 12227
State of incorporation: New York State
Date of incorporation: 05-01-2016
North American Industry Classification System business code number: 111900
Principal business activity: Other crop farming
Part 1
Section A
Line 6. Small business eligible for 0% capital base tax rate: Yes
Line 6a. Total capital contributions: 420,000
Section B
Line 1. Number of New York State employees: 25
Line 2. Wages paid to New York State employees: 720,000
Line 3. Number of business establishments in New York State: 3
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-225, DTF-686
Part 2
|
Date Paid |
Amount |
|
|---|---|---|
|
Line 11 |
3-15-2025 |
600 |
|
Line 12 |
6-15-2025 |
600 |
|
Line 13 |
9-15-2025 |
600 |
|
Line 14 |
12-15-2025 |
600 |
Line 24. Balance of overpayment to be refunded: 639
Part 3
Line 1. Federal Taxable Income before Net Operating Loss and special deductions: 407,950
Part 4
| Line number | Description |
A Beginning of year |
B End of year |
|---|---|---|---|
| Line 1 |
Total assets from federal return |
2,250,500 | 2,850,000 |
| Line 6 |
Total liabilities |
890,000 | 920,000 |
Part 5—No content
No content
Part 6
| Line number | Description |
A New York State |
B Everwhere |
|---|---|---|---|
|
Line 1 |
Sales of tangible personal property |
388,050 |
900,973 |
|
Line 9 |
Interest from loans secured by real property |
2,736 |
2,985 |
|
Line 27 |
Net income from sales of commodities |
293,774 |
597,547 |
|
Line 35 |
Receipts from accounting maintenance fees |
24,527 |
34,825 |
|
Line 55 |
Receipts from other services/activities not specified |
36,318 |
119,400 |
Part 7—Software calculated
No content
CT-3.4
Schedule A
|
A Tax period beginning and ending dates |
B Amount from For CT-3 Part 3, line 17 |
C When column B is not a loss, endter the ending dates of the tax period that generated a net operating loss used to reduce the amount in column B |
|---|---|---|
| 1-1-2025–12-31-2025 | 167,868 | N/A |
| 1-1-2024–12-31-2024 | 168,711 | N/A |
| 1-1-2023–12-31-2023 | 185,000 | N/A |
| 1-1-2022–12-31-2022 | 1,010,000 | N/A |
| 1-1-2021–12-31-2021 | 200,000 | N/A |
| 1-1-2020–12-31-2020 | 90,000 | N/A |
| 1-1-2019–12-31-2019 | 180,000 | 12-31-2029 |
| 1-1-2018–12-31-2018 | -125,000 | N/A |
CT-225
Schedule A—No content
No content
Schedule B
Part 1
| Line number | Modification number | Amount |
|---|---|---|
| Line 6a | S-220 | 35,074 |
CT-46
Schedule A
| Item |
A Description of property |
B Principal use of property |
C Date aquired |
D Useful |
|
|---|---|---|---|---|---|
| A | 46 Harriman Campus | Machining | 5-5-2023 | 26 | |
| B | 52 Harriman Campus | Farming | 5-5-2023 | 26 | |
| Item |
E Investment credit base |
F Investment credit |
G Investment credit for research and development property |
H Investment credit for eligible farmers on qualified property |
|
| A | 5,000 | 250 | |||
| B | 5,000 | 1,000 | |||
Schedule B—No content
No content
Schedule C—No content
No content
Schedule D—No content
No content
CT-601
Schedule A
Line 1. Wage tax credit carryforward from preceding tax yar: 1,700
Schedule B—Software calculated
No content
Schedule C—No content
No content
CT-603
Name of Empire zone: Albany
Schedule A
Line 1. Unused Empire Zone Investment Tax Credit from preceding period: 2,050
Line 4. Unused Empire Zone Employment Incentive Credit from preceding period: 2,250
Schedule B
Line 7a. Franchise tax minus all credits claimed before the Empire Zone Employment Incentive Credit: 7,961
Line 7b. Franchise tax minus all credits claimed before the Empire Zone Investment Tax Credit: 7,961
Schedule C—No content
No content
CT-646
Line B. Employee Training Incentive Program project number from the certificate of tax credit: ESDETIP22123
Line C. Total number of employees included in this claim for credit: 9
Line D. Total number of interns included in the claim for credit: 6
Line E. Certificate number: ETIPC12345678
Schedule A
Line 1. Employee Training Incentive Program tax credit: 450
Schedule B—Software calculated
No content
Schedule C—Software calculated
No content
CT-663
Line A. Claiming credit as a corporation the earned the credit: Yes
Line B. Name of certified entity: CTEF601
Line C: Employer identification number: 00219XX19
Line D. Allocation year: 2025
Line E. Certificate number: CSC12345678912
Schedule A
Line A. Commercial security credit from you certificate: 1,450
Schedule B—Software calculated
No content
DTF-686
Line 1. Type of federal reportable transactions: Check boxes A, B, C, D, F
Line 2. Total number of Internal Revenue Service Forms 8886 attached: 2
Line 3:
| Enter in the boxes below the applicable codes for each federal listed transaction being recorded | |||||||||
|---|---|---|---|---|---|---|---|---|---|
| 01 | 05 | 14 | 15 | 18 | 19 | 20 | 25 | 30 | 35 |
Line 4. Identify the type of New York reportable transactions: A