Form CT 399 CT300 Ct399 2013

User Manual: CT300

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Page Count: 4

482001130094
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New York State Department of Taxation and Finance
Depreciation Adjustment Schedule
Tax Law — Articles 9-A, 32, and 33
Legal name of corporation Employer identication 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 modication when computing ENI (see Form CT-399-I,
Instructions for Form CT-399).
A
Item
C
Cost or
other
basis
(see instructions)
D
Accumulated federal
ACRS/MACRS
depreciation
(see instructions)
E
Federal
ACRS/MACRS
depreciation deduction
(see instructions)
F
Method of
guring NYS
depreciation
(see instructions)
G
Life
or
rate
(see instr.)
H
Accumulated
NYS
depreciation
(see instructions)
I
Allowable
NYS
depreciation
(see instructions)
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)
Item
A
B
C
D
E
F
G
H
I
J
K
L
M
N
O
P
Q
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
Property
CT-399
482002130094
A
B
C
D
E
F
G
H
I
J
K
L
M
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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 qualied 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 le 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.
Section B — 30%/50%/100% federal special depreciation property (attach separate sheets if necessary, displaying this information
formatted as below; see instructions)
Page 2 of 4 CT-399 (2013)
Item
A
B
C
D
E
F
G
H
I
J
K
L
M
A
Item
C
Cost or
other basis
(see instructions)
D
Accumulated
federal depreciation
(see instructions)
E
Federal depreciation
deduction
(see instructions)
F
Method of guring
NYS depreciation
(see instructions)
G
Life or
rate
(see instr.)
H
Accumulated NYS
depreciation
(see instructions)
I
Allowable NYS
depreciation
(see instructions)
Amounts from
attached list, if any
....
B
Date placed
in service
(mm-dd-yy)
2 Totals of
Section B 2
3
Add lines 1 and 2
in columns C,
D, E, H, and I
(see instr)
....... 3
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
482003130094
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• 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.
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)
5
Part 2 — Disposition adjustments (attach separate sheets if necessary, displaying this information formatted as below; see instructions)
6 Enter amount from line 3, column E ......................................................... 6
7 Enter amount from line 3, column I .......................................................... 7
8 Enter amount from line 4 .......................................................................... 8
9 Enter amount from line 5 .......................................................................... 9
10 Add amounts in column A and column B ................................................ 10
If you file Form: Enter the amount from line 10, column A, on: Enter the amount from line 10, column B, on:
CT-3 or CT-3-A ................... line 7 ................................................................................ line 14
CT-4 .................................... line 5 ................................................................................ line 8
CT-32 .................................. line 28 .............................................................................. line 39
CT-32-A .............................. line 30 .............................................................................. line 39
CT-33 .................................. line 70 .............................................................................. line 78
CT-33-A .............................. line 73 .............................................................................. line 82
CT-399 (2013) Page 3 of 4
Part 3 — Summary of adjustments to ENI A
Federal
B
New York State
Item
A
B
C
D
E
F
G
H
A
Item
C
Total federal depreciation
deduction taken
(see instructions)
D
Total New York State
depreciation taken
(see instructions)
F
Adjustment (if D is larger
than C, column D - column C;
see instructions)
B
Date placed
in service
(mm-dd-yy)
E
Adjustment (if C is larger
than D, column C - column D;
see instructions)
Amounts from
attached list, if any .......
A
B
C
D
E
F
G
H
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
482004130094
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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 qualied 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.
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
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.
Page 4 of 4 CT-399 (2013)
Item
A
B
C
D
E
F
G
H
I
J
K
L
M
N
O
A B C D E
Item Date placed Cost or other basis Federal depreciation deduction Alternative depreciation system
in service (see instructions) (see instructions) (see instructions)
(mm-dd-yy)
A
B
C
D
E
F
G
H
I
J
K
L
M
N
O
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
Attach this form and a copy of federal Form 4562 to your New York State corporation franchise tax return.

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