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

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Test 23—CTEF636

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 Amended
Liability period: 01-01-2025–12-31-2025
Employer Identification Number: 00219XX23
Legal name: CTEF636 (Followed by a space, then your software ID)
File number: Software calculated
Telephone number: 518-555-2626
Address: 636 WA Harriman Campus, Albany, NY 12227
State of incorporation: New York State
Date of incorporation: 01-01-2021
North American Industry Classification System business code number: 111900
Principal business activity: Other crop farming

Part 1

Section A

Line 2. Qualified New York manufacturer based on the principally engages test eligible for 0% business income base tax rate and lower Fixed Dollar Minimum tax amounts: Yes
Line 3. Qualified New York manufacturer based on the principally engaged test eligible for the 0% capital base tax rate: Yes

Section B

Line 1. Number of New York State employees: 180
Line 2. Wages paid to New York State employees: 7,250,000
Line 3. Number of business establishments in New York State: 4
Line 4. Interest in, or have rented, real property in New York State: Yes

Section C

Line 1. Federal return filed: 1120
Line 2. Amended return: 1120X
Line 2a. Tax due amount from most recently filed New York State return for this tax period: 35,000
Line 3. Required attachments: CT-3.4
Line 4. Number of tax credit forms filed with this return: 3

Part 2

Line 1c. New York receipts: 30,020,000

Line 20b. Amount previously credited to 2025 Mandatory First Installment: 100
Line 24. Balance of overpayment to be refunded: 150
Line 25. Unused tax credits to be refunded: 136,459

Part 3

Line 1. Federal Taxable Income before Net Operating Loss and special deductions: 4,500,000

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: 5,000

Schedule A

CT-611.2

Line A. Did the Department of Environmental Conservation accept this site into Brownfield Cleanup Program on or after July 1, 2015: Yes
Line A2. Did the Department of Environmental Conservation accept this site into the Brownfield Cleanup Program on or after June 23, 2008, and prior to July 1, 2015, and did the site receive a Certificate of Completion after December 31, 2019, and the site does not meet the exception: Yes

Part 1

Line C:

Site name: CTEF636
Site Owner: 00219XX23
Site location–municipality: Greenfield
Site location–county: Saratoga
Department of Environmental Conservation region: 5
Division of Environmental Remediation site number: DER12345
Date Certificate of Completion was issued: 10-01-2024

Line J. Qualified site for which Certificate of Completion was issued by the Department of Environmental Conservation upside down: Yes
Line K. Is the qualified site for which the Certificate of Completion was issued by the Department of Environmental Conservation underutilized: Yes
Line L. Is the project located within a disadvantaged community: Yes

Part 2

Line N. Claiming this credit as a corporation that earned the credit: Yes

Part 3

Schedule A

Line 2. Applicable percentage rate: 0.12

Schedule B

Line 5. Applicable percentage rate: 0.12

Schedule C

Line 8A. Applicable percentage rate: 0.12
Line 8C. Qualified site is to be used primarily for manufacturing activities: 0.050
Line 8E. Qualified site is located within a disadvantaged community: 0.050
Line 10. Tangible property component limitation for the qualified site: 1,095,000
Line 11. Tangible property credit component available for use in the current tax year: 1,095,000

Schedule D—No content

No content

Part 4—No content

No content

Part 5

Schedule E—Software calculated

No content

Schedule F

Line 32. Amount of credit to be refunded: 49,300

CT-636

Line A. Claiming this credit as a corporation earned the credit: Yes

Schedule A

Line B. Registered as a distributor under Tax Law Article 18: Yes

Line C. 800,000 gallons or less of liquor: Yes

Schedule B—No content

No content

Schedule C—No content

No content

Schedule D—No content

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Schedule E

Part 1

Schedule F—Software calculated

No content

Schedule G

Line 43. Tax credit to be refunded: 72,759

Schedule H—No content

No content

CT-647

Line A. Claiming this credit as a corporation that earned the credit: Yes
Line B. Is your federal gross income from farming at least two-thirds of you federal gross income from all sources in excess of $30,000 for the tax year?: Yes
Line C. Name, Employer Identification Number, address of the farm: CTEF636, 00219XX23, 636 WA Harriman Campus, Albany, NY 12227
Line D. Total number of employees claimed for this credit: 12
Line E. Line 11 of worksheet A include more than 50% income from the sale of wine or cider: Yes

Schedule A—Software calculated

No content

Schedule B

Line 11. Tax credit to be refunded: 14,400

Schedule C—No content

No content

Schedule D