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Documenting your credits

AU-11

AU-12

Examples

AU-11

If you are claiming credits on your sales tax return, and need to attach documents, such as invoices, receipts, and proof of payment of tax, to prove your claim, you may do so using Web File.  If you have a large volume of documents, you may instead attach a summary explanation or a summary schedule in table form.

When you claim credits, the Tax Department needs to be able to verify the necessary adjustments to both the state tax and to the local taxes by jurisdiction and the validity of the credit you are claiming.  If you attach a summary, you must provide enough information for the Department to be able to verify the correct jurisdiction and the amount of credit, and the reason you are entitled to a credit or refund.  The information required will vary by both the nature of the credit, and the way you keep your books and records.  See Examples for suggestions.

If your claim is incomplete, or if you fail to provide necessary supporting documents, we will contact you for more information.  We may request documentation to verify any explanation, schedule, or summary that you submit.

AU-12: QEZE credits

As a QEZE for sales and use tax purposes, you may apply for a credit or refund of sales tax paid on qualifying purchases.  You may claim your QEZE credit on your sales tax return to offset the amount of sales tax due with your return.

You must include all required documentation, which includes:

  • a copy of the Certificate of Eligibility issued by Empire State Development (ESD)
  • a copy of the Empire Zone Retention Certificate (EZRC) issued by ESD
  • the employment test worksheet:
    • Form AU-12.1, Employment Test for Businesses Certified by Empire State Development (ESD) Before April 1, 2005
    • Form AU-12.2, Employment Test for Businesses Certified by Empire State Development (ESD) On or After April 1, 2005, and Before April 1, 2009
    • Form AU-12.3, Employment Test for Businesses Certified by Empire State Development (ESD) On or After April 1, 2009
  • documentation regarding your claim as described in Basis for claim
  • copies of invoices, receipts, proof of payment of tax, and so on.

Employment test worksheet: You must complete the employment test worksheet and pass the employment test using your employment numbers for the tax year ending before the period covered by this application to qualify for the credit or refund being claimed.

Attach a completed worksheet copy to any subsequent claim for credit or refund to which that employment test applies. If your credit or refund claim covers periods from more than one tax year, you must complete and attach employment test worksheets for each tax year required.

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