Form CT 399 CT300 Ct399 2013
User Manual: CT300
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New York State Department of Taxation and Finance Depreciation Adjustment Schedule CT-399 Tax Law — Articles 9-A, 32, and 33 Legal name of corporation Employer identification number Part 1 — Computation of New York State depreciation modifications when computing entire net income (ENI) List only depreciable property that requires or is entitled to a depreciation modification when computing ENI (see Form CT-399-I, Instructions for Form CT-399). Section A — ACRS/MACRS property (attach separate sheets if necessary, displaying this information formatted as below; see instructions) A — Description of property (identify each item of property here; for each item of property complete columns B through I on the corresponding lines below) Property Item A B C D E F G H I J K L M N O P Q A Item B Date placed in service (mm-dd-yy) Amounts from attached list, if any..... 1 Totals of Section A 1 A B C D E F G H I J K L M N O P Q 482001130094 C Cost or other basis (see instructions) D E F Method of Accumulated federal Federal figuring NYS ACRS/MACRS ACRS/MACRS depreciation depreciation deduction depreciation (see instructions) (see instructions) G Life or rate (see instructions) (see instr.) H Accumulated NYS depreciation (see instructions) I Allowable NYS depreciation (see instructions) Page 2 of 4 CT-399 (2013) Section B — 30%/50%/100% federal special depreciation property (attach separate sheets if necessary, displaying this information formatted as below; see instructions) A — Description of property (identify each item of property here; for each item of property complete columns B through I on the corresponding lines below) Property Item A B C D E F G H I J K L M A Item B Date placed in service (mm-dd-yy) A B C D E F G H I J K L M - C Cost or other basis (see instructions) D E F Accumulated Federal depreciation Method of figuring federal depreciation deduction NYS depreciation (see instructions) (see instructions) G Life or rate (see instructions) (see instr.) H Accumulated NYS depreciation (see instructions) I Allowable NYS depreciation (see instructions) - Amounts from attached list, if any..... 2 Totals of . Section B 2 3 Add lines 1 and 2 in columns C, D, E, H, and I (see instr) ........ 3 If you have not disposed of any ACRS/MACRS property placed in service in tax years beginning before 1994, and you have not disposed of qualified property for which you claimed a 30%/50%/100% federal special depreciation deduction (in a tax year beginning after December 31, 2002, for property placed in service on or after June 1, 2003), enter the total of column E as an addback to federal taxable income (FTI) and the total of column I as a deduction from FTI on the appropriate lines of your corporation franchise tax return (see line 3 instructions). If you have disposed of any property listed on this form in a prior year, complete Parts 2 and 3. If you file Form CT-3, CT-3-A, or CT-4, use Part 4 to determine your depreciation adjustment used to compute your minimum taxable income base. 482002130094 CT-399 (2013) Page 3 of 4 Part 2 — Disposition adjustments (attach separate sheets if necessary, displaying this information formatted as below; see instructions) • For each item of property listed below, determine the difference between the total federal depreciation deduction, including a 30%/50%/100% federal special depreciation deduction, and the total New York State depreciation used in the computation of federal and New York State taxable income in prior and current years. • If the federal depreciation deduction is larger than the New York State depreciation deduction, subtract column D from column C and enter the result in column E. • If the New York State depreciation deduction is larger than the federal depreciation deduction, subtract column C from column D and enter the result in column F. A — Description of property (identify each item of property here; for each item of property complete columns B through F on the corresponding lines below) Property Item A B C D E F G H A Item B Date placed in service (mm-dd-yy) C Total federal depreciation deduction taken (see instructions) D Total New York State depreciation taken (see instructions) E Adjustment (if C is larger F Adjustment (if D is larger than D, column C - column D; see instructions) Amounts from attached list, if any........ 4 Total excess federal depreciation deductions over New York State depreciation deductions (add column E amounts) . .................................. 4 5 Total excess New York State depreciation deductions over federal depreciation deductions (add column F amounts) than C, column D - column C; see instructions) A B C D E F G H Part 3 — Summary of adjustments to ENI 6 7 8 9 10 A Federal 5 B New York State Enter amount from line 3, column E.......................................................... 6 Enter amount from line 3, column I .......................................................... 7 Enter amount from line 4........................................................................... 8 Enter amount from line 5........................................................................... 9 Add amounts in column A and column B................................................. 10 If you file Form: CT-3 or CT-3-A.................... CT-4..................................... CT-32................................... CT-32-A............................... CT-33................................... CT-33-A............................... 482003130094 Enter the amount from line 10, column A, on: line 7................................................................................. line 5................................................................................. line 28............................................................................... line 30............................................................................... line 70............................................................................... line 73............................................................................... Enter the amount from line 10, column B, on: line 14 line 8 line 39 line 39 line 78 line 82 Page 4 of 4 CT-399 (2013) Part 4 — Minimum taxable income base depreciation adjustments – Article 9-A only Complete this part only if you completed Section A. List below only the properties entered in Section A that were placed in service after 1986. Do not include qualified property for which a 30%/50%/100% federal special depreciation deduction was claimed in Section B. Attach separate sheets if necessary, displaying this information formatted as below. A — Description of property (identify each item of property here; for each item of property complete columns B through E on the corresponding lines below) Property Item A B C D E F G H I J K L M N O A Item B Date placed in service C Cost or other basis (see instructions) D Federal depreciation deduction (see instructions) E Alternative depreciation system (see instructions) (mm-dd-yy) Amounts from attached list, if any 11 Total columns D and E.......................................................... 11 12 If column D total is more than column E total, enter the excess 12 13 If column E total is more than column D total, enter the excess 13 14 Enter amount from federal Form 4626, line 2a, depreciation of post-1986 property (see instructions) 14 15 If there is an excess on line 12, subtract line 12 from line 14.................................................... 15 16 If there is an excess on line 13, add lines 13 and 14................................................................. 16 A B C D E F G H I J K L M N O Include the amount from line 15 or line 16 on Form CT‑4, line 22; or Form CT‑3 or CT‑3‑A, line 43. Attach this form and a copy of federal Form 4562 to your New York State corporation franchise tax return. 482004130094
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