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Department of Taxation and Finance

Analysis of Article 9A General Business Corporation Franchise Tax Credits for 2010

This report provides an accounting of credit activity under the General Business Corporation Franchise Tax (Article 9-A). Section 109(a) of the Business Tax Reform and Rate Reduction Act of 1987 mandated an annual study of tax credits available to Article 9-A taxpayers. Credit activity attributable to banks, insurance companies, or utilities is not included because such entities are taxable under other Tax Law articles. In addition, it does not include credit activity attributable to partnerships, LLCs, Subchapter S corporations or sole proprietorships. Credits are provided to the owners of businesses conducting their activities in these forms under Article 22, the personal income tax.

The data used to generate this report come from an annual study based on the latest available data drawn from New York State corporation tax returns. These data pertain to corporations whose taxable year began between January 1, 2010 and December 31, 2010. This timeframe defines the tax liability year for each annual study.

This edition of the Analysis of Article 9-A General Business Corporation Franchise Tax Credits report provides detailed information for tax liability year 2010.

The following reports can be downloaded. Download documents include the narrative portion of the publication and sample tax credit claim forms in Adobe Acrobat pdf format (to view and print pdf reports, you need an installed copy of the Adobe Acrobat Reader -- which is available for free) and statistical tables available in a Microsoft Excel xls spreadsheet file.  Contrary to previous editions of this report, the statistical tables are no longer included in the Acrobat pdf edition of the report and are available only in the Excel file.

2010 Article 9A report (pdf)

Statistical tables (xls)

Credit claim forms