Form Ct-600 - Ordering Of Corporation Tax Credits - 2014
ADVERTISEMENT
1
2
3CT-600
New York State Department of Taxation and Finance
Ordering of Corporation Tax Credits
Tax Law — Article 9-A
Legal name of corporation
Employer identification number
Summary of corporation tax credits
(see Form CT-600-I, Instructions for Form CT-600, for each section before completing this form)
Section 1 — Nonrefundable/noncarryover credits
A — Credit deducted
1 Defibrillator credit
1
(from Form CT-250, line 9)
2 Qualified empire zone enterprise (QEZE) tax
reduction credit
(from Form CT-604, line 30
...........
2
or line 60, or Form CT-604-CP, line 21)
3 Servicing mortgages credit
(from
3
...........................................
SONYMA letter)
4 Manufacturer’s real property tax credit
...........................
4
(from Form CT-641, line 13)
5 Other credits
........................
(see instructions)
5
Section 2 — Empire zone (EZ) and zone equivalent area (ZEA) wage tax credits
A — Credit deducted
B — Credit refunded
C — Credit applied
as overpayment
6 EZ wage tax credit
6
(from Form CT-601, line 32)
7 Refundable EZ wage tax credit
(from
..............................................
7
Form CT-601)
8 ZEA wage tax credit
(from Form CT-601.1,
........................................................
8
line 10)
Section 3 — Carryover credits of limited duration
A — Credit deducted
9 Investment tax credit for the financial
services industry
...........
9
(from Form CT-44)
10 Employment incentive credit for the
financial services industry
....................................... 10
(from Form CT-44)
11 Investment tax credit, including retail
enterprises and historic barns credits
....................................... 11
(from Form CT-46)
12 Employment incentive credit
(from
................................................ 12
Form CT-46)
13 Other credits
........................ 13
(see instructions)
Section 4 — Carryover credits of unlimited duration
A — Credit deducted
14 Minimum tax credit
14
(from Form CT-38, line 28)
15 Alternative fuels credit
(from Form CT-40,
........................................................ 15
line 13)
16 Employment of persons with disabilities
credit
.................. 16
(from Form CT-41, line 18)
17 Special additional mortgage recording tax
.................... 17
credit
(from Form CT-43, line 9)
18 Credit for taxicabs and livery service
vehicles accessible to persons with
disabilities
......... 18
(from Form CT-236, line 11)
19 Rehabilitation of historic properties credit
........................... 19
(from Form CT-238, line 10)
20 Credit for taxicabs and livery service
vehicles accessible to persons with
disabilities
........... 20
(from Form CT-239, line 5)
21 Long-term care insurance credit
(from
................................... 21
Form CT-249, line 11)
22 Fuel cell electric generating equipment
credit
.................. 22
(from Form CT-259, line 7)
ADVERTISEMENT
0 votes
Related Articles
Related forms
Related Categories
Parent category: Financial