Form CT 600 I CT600 Ct600i 2011

User Manual: CT600

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New York State Department of Taxation and Finance

Instructions for Form CT-600

CT-600-I

Ordering of Corporation Tax Credits
Tax Law ­— Article 9-A

Temporary deferral of certain tax credits

For tax years beginning on or after January 1, 2010, and before
January 1, 2013, if the total amount of certain credits that you
may use to reduce your tax or have refunded to you is greater
than $2 million, the excess over $2 million must be deferred
to, and used or refunded in, tax years beginning on or after
January 1, 2013. For more information about the credit deferral,
see Form CT-500, Corporation Tax Credit Deferral.
If you are subject to the credit deferral, you must complete all
credit forms without regard to the deferral. However, the credit
amount that is transferred to your tax return to be applied against
your tax due or to be refunded to you may be reduced. Follow the
instructions for Form CT-500 to determine the amounts to enter on
your tax return.

General information

This form is for Article 9-A taxpayers who claim multiple credits. It
provides the order in which to apply tax credits and a summary of
tax credits claimed.
Transfer the credit amounts claimed to Form CT-3 or CT-3-A,
whichever is applicable; attach all applicable tax credit forms.
Tax credits under Article 9-A must be deducted in the following
order:
1. Noncarryover credits that are not refundable
2. Empire zone (EZ) and zone equivalent area (ZEA) wage tax
credits
3. Carryover credits of limited duration
4. Carryover credits of unlimited duration
5. Refundable credits (except EZ wage tax credit)
Tax credits allowable under Article 9-A are as follows:
• Minimum tax credit (Form CT-38)
• Alternative fuels credit (Form CT-40)
• Employment of persons with disabilities credit (Form CT-41)
• Special additional mortgage recording tax credit (Form CT-43)
• Investment tax credit (ITC) for the financial services industry
(Form CT-44)
• Employment incentive credit (EIC) for the financial services
industry (Form CT-44)
• ITC (Form CT-46)
• EIC (Form CT-46)
• Rehabilitation expenses for retail enterprises credit
(Form CT‑46-ATT)
• Rehabilitation expenses for historic barns credit
(Form CT­‑46‑ATT)
• Farmers’ school tax credit (Form CT‑47)
• Rehabilitation of historic properties credit (Form CT-238)
• Credit for taxicabs and livery service vehicles accessible to
persons with disabilities (Form CT-239)
• Clean heating fuel credit (Form CT-241)
• Conservation easement tax credit (Form CT-242)
• Biofuel production credit (Form CT-243)
• Empire State commercial production credit (Form CT-246)
• Empire State film production credit (Form CT‑248)
• Long-term care insurance credit (Form CT-249)
• Defibrillator credit (Form CT-250)
• Fuel cell electric generating equipment credit
(Form CT-259)
• Empire State film post-production credit (Form CT-261)
• EZ wage tax credit (Form CT-601)
• ZEA wage tax credit (Form CT-601.1)
• EZ capital tax credit (Form CT-602)

• EZ-ITC (Form CT-603)
• EZ‑EIC (Form CT-603)
• Qualified empire zone enterprise (QEZE) tax reduction credit
(Form CT-604 or Form CT-604-CP)
• QEZE real property tax credit (Form CT-606 or
Form CT‑604‑CP)
• EZ-ITC for the financial services industry (Form CT-605)
• EZ-EIC for the financial services industry (Form CT-605)
• Excelsior jobs program tax credit (Form CT-607)
• Brownfield redevelopment tax credit (Forms CT-611 and
CT-611.1)
• Remediated brownfield credit for real property taxes
(Form CT-612)
• Environmental remediation insurance credit (Form CT-613)
• Security officer training tax credit (Form CT-631)
• Qualified emerging technology company (QETC) facilities,
operations, and training credit (Form DTF-619)
• QETC employment credit (Form DTF-621)
• QETC capital credit (Form DTF-622)
• Low-income housing credit (Form DTF-624)
• Green building credit (Form DTF-630)
• Servicing mortgages credit (letter of approval from State of
New York Mortgage Agency (SONYMA))
Column A – Credit deducted — In column A, enter the amount of
credit deducted against the tax due for the current tax year.
Column B – Credit refunded — In column B, enter the amount of
credit to be refunded.
Column C – Credit applied as overpayment — In column C, enter
the amount of credit applied as an overpayment to next year’s tax.

Line instructions
Section 1 — Nonrefundable/noncarryover credits

Lines 1 through 4 — These credits are not refundable, may not
be carried forward, and are applied first against the tax liability.
The credits on lines 1 through 4 can be deducted in any order you
choose.
Line 4 – Other credits — Enter any other nonrefundable/
noncarryover credits that are not included on lines 1, 2, and 3.

Section 2 — Empire zone (EZ) and zone equivalent
area (ZEA) wage tax credits

Lines 5 through 7 — These credits may not reduce the tax due
below the greater of the minimum taxable income (MTI) base or
the fixed dollar minimum. The EZ and ZEA wage tax credits can be
deducted in any order you choose.
The EZ wage tax credit is refundable for certain qualified
taxpayers. For more information, see Form CT-601-I, Instructions
for Form CT-601.
Line 5 – EZ wage tax credit — Enter the amount of the EZ wage
tax credit deducted against the tax due from Form CT-601, Claim
for EZ Wage Tax Credit. If you are requesting a refund, do not
complete this line; instead, complete line 6.
Line 6 – Refundable EZ wage tax credit
Column A — Enter the amount of the EZ wage tax credit deducted
against the tax due from Form CT-601, line 32.
Column B — Enter the amount to be refunded from Form CT-601,
line 36b.
Column C — Enter the amount applied as an overpayment against
next year’s tax from Form CT-601, line 36c.

Page 2 of 4 CT-600-I (2011)
Line 7 – ZEA wage tax credit — Enter the amount of the ZEA
wage tax credit deducted against the tax due from Form CT‑601.1,
Claim for ZEA Wage Tax Credit.

Section 3 — Carryover credits of limited duration

Lines 8 through 12 — These credits may not reduce the tax due
below the greater of the MTI base or the fixed dollar minimum. Any
amount not deducted against the current year’s tax may be carried
forward 15 years. Qualified new businesses: The ITC for the
financial services industry (line 8), and the ITC, including the retail
enterprises and the historic barns credit (line 10), are refundable
for taxpayers who qualify as new businesses under Tax Law,
Article 9-A, section 210.12(j). If you are requesting a refund, do not
complete line 8 or line 10; instead, complete line 31 or 32.
Line 8 – Investment tax credit for the financial services
industry — Enter the amount of ITC for the financial services
industry deducted against the tax due from Form CT-44, Claim for
Investment Tax Credit for the Financial Services Industry. Qualified
new businesses: Do not complete this line; instead, complete
line 31.
Line 9 – Employment incentive credit for the financial services
industry — Enter the amount of EIC for the financial services
industry deducted against the tax due from Form CT-44. This credit
is not refundable. Note: Do not include any amount of ITC for the
financial services industry deducted against the tax due on line 8
of this form.
Line 10 – Investment tax credit, including retail enterprises and
historic barns credit — Enter the amount of ITC, retail enterprises
credit, or historic barns credit deducted against the tax due from
Form CT-46, Claim for Investment Tax Credit. Qualified new
businesses: Do not complete this line; instead, complete line 32.
Line 11 – Employment incentive credit — Enter the amount of
EIC deducted against the tax due from Form CT‑46, included on
line 16 of that form. This credit is not refundable. Note: Do not
include any amount of ITC, retail enterprises credit, or historic
barns credit deducted against the tax due on line 10 of this form.
Line 12 – Other credits — Enter any other carryover credits of
limited duration that are not included on lines 8 through 11.

Section 4 — Carryover credits of unlimited duration

Lines 13 through 29 — The credits on lines 13 through 29 can
be deducted in any order you choose. Qualified businesses: The
credits on line 16 (special additional mortgage recording tax credit),
line 22 (EZ-ITC), line 23 (EZ-EIC), line 24 (EZ-ITC for the financial
services industry), and line 25 (EZ-EIC for the financial services
industry), are refundable to certain qualified businesses. If you are
claiming a refund for these credits, do not complete the applicable
line in this section. Instead, go to Section 5 and complete columns
A, B, and C for each credit for which a refund is being claimed.
Line 13 – Minimum tax credit — Enter the amount of minimum
tax credit deducted against the tax due from Form CT-38,
Minimum Tax Credit. This credit may only be applied against the
entire net income (ENI) base tax.
Line 14 – Alternative fuels credit — Enter the amount of
alternative fuels credit deducted against the tax due from
Form CT‑40, Claim for Alternative Fuels Credit. This credit may not
reduce the tax due below the greater of the MTI base or the fixed
dollar minimum.
Line 15 – Employment of persons with disabilities credit
Enter the amount of employment of persons with disabilities credit
deducted against the tax due from Form CT-41, Claim for Credit
for Employment of Persons with Disabilities. This credit may reduce
the tax due to the fixed dollar minimum.
Line 16 – Special additional mortgage recording tax credit
Enter the amount of special additional mortgage recording tax
credit deducted against the tax due from Form CT-43, Claim for
Special Additional Mortgage Recording Tax Credit. This credit may
not reduce the tax due below the greater of the MTI base or the
fixed dollar minimum. Note: Taxpayers requesting a refund in lieu
of credit carryforward do not complete this line. Instead, complete
line 30.

Line 17 – Rehabilitation of historic properties credit — Enter
the amount of rehabilitation of historic properties credit deducted
against the tax due from Form CT-238, Claim for Rehabilitation
of Historic Properties Credit. This credit may not reduce your tax
below the greater of the MTI base or the fixed dollar minimum.
Line 18 – Credit for taxicabs and livery service vehicles
accessible to persons with disabilities — Enter the credit
deducted against the tax due from Form CT-239, Claim for Credit
for Taxicabs and Livery Service Vehicles Accessible to Persons with
Disabilities. This credit may reduce your tax to zero.
Line 19 – Long-term care insurance credit — Enter the amount
of long-term care insurance credit deducted against the tax due
from Form CT-249, Claim for Long-Term Care Insurance Credit.
This credit may not reduce the tax due below the greater of the
MTI base or the fixed dollar minimum.
Line 20 – Fuel cell electric generating equipment credit —
Enter the amount of fuel cell electric generating equipment credit
deducted against the tax due from Form CT-259, Claim for Fuel Cell
Electric Generating Equipment Credit. This credit may not reduce
the tax due below the greater of the MTI base or the fixed dollar
minimum.
Line 21 – EZ capital tax credit — Enter the amount of EZ capital
tax credit deducted against the tax due from Form CT-602, Claim
for EZ Capital Tax Credit. This credit may not reduce the tax due
below the greater of the MTI base or the fixed dollar minimum.
Line 22 – EZ investment tax credit — Enter the amount of
EZ‑ITC deducted against the tax due from Form CT-603, Claim
for EZ Investment Tax Credit and EZ Employment Incentive Credit.
This credit may not reduce the tax due below the greater of the
MTI base tax or the fixed dollar minimum. Certain qualified
businesses: If you are requesting a refund, do not complete
this line; instead, complete line 40.
Line 23 – EZ employment incentive credit — Enter the amount
of EZ‑EIC deducted against the tax due from Form CT-603. This
credit may reduce the tax due to the fixed dollar minimum. Certain
qualified businesses: If you are requesting a refund, do not
complete this line; instead, complete line 41.
Line 24 – EZ investment tax credit for the financial services
industry — Enter the amount of EZ‑ITC for the financial services
industry deducted against the tax due from Form CT-605, Claim for
EZ Investment Tax Credit and EZ Employment Incentive Credit for
the Financial Services Industry. This credit may not reduce the tax
due below the greater of the MTI base or the fixed dollar minimum.
Certain qualified businesses: If you are requesting a refund, do
not complete this line; instead, complete line 43.
Line 25 – EZ employment incentive credit for the financial
services industry — Enter the amount of EZ-EIC for the financial
services industry deducted against the tax due from Form CT-605.
This credit may reduce the tax due to the fixed dollar minimum.
Certain qualified businesses: If you are requesting a refund, do
not complete this line; instead, complete line 44.
Line 26 – QETC capital tax credit — Enter the amount of
QETC capital tax credit deducted against the tax due from
Form DTF-622, Claim for QETC Capital Tax Credit. This credit may
not reduce the tax due below the greater of the MTI base or the
fixed dollar minimum.
Line 27 – Low-income housing credit — Enter the amount of
low-income housing credit deducted against the tax due from
Form DTF-624, Claim for Low-Income Housing Credit. This credit
may not reduce the tax due below the greater of the MTI base or
the fixed dollar minimum.
Line 28 – Green building credit — Enter the amount of green
building credit deducted against the tax due from Form DTF-630,
Claim for Green Building Credit. This credit may not reduce the tax
due below the greater of the MTI base or the fixed dollar minimum.
Line 29 – Other credits — Enter any other carryover credits of
unlimited duration that are not included on lines 13 through 28.

Section 5 — Refundable credits

Lines 30 through 52 — The credits on lines 30 through 52
are credits that are refundable and include refundable credits
for certain qualified businesses. These refundable credits,
not deducted against the current year’s tax, may be refunded

CT-600-I (2011) Page 3 of 4
or applied as an overpayment against next year’s tax. These
refundable credits can be deducted in any order you choose.
Line 30 – Special additional mortgage recording tax credit for
residential mortgages only
Taxpayers who qualify for the refundable portion of the credit:
Do not complete line 16; complete this line instead. The special
additional mortgage recording tax credit may not reduce the tax
due below the greater of the MTI base or the fixed dollar minimum.
Column A — Enter the amount of special additional mortgage
recording tax credit deducted against the tax due from
Form CT-43, line 9.
Column B — Enter the amount to be refunded from Form CT-43,
line 13.
Column C — Enter the amount applied as an overpayment against
next year’s tax from Form CT-43, line 14.
Line 31 – Investment tax credit for the financial services
industry for certain qualified businesses only — Do not
complete line 8; complete this line instead. The ITC for the financial
services industry may not reduce the tax due below the greater of
the MTI base or the fixed dollar minimum.

Column A — Enter the amount of conservation easement tax
credit deducted against the tax due from Form CT-242, Claim for
Conservation Easement Tax Credit, line 10.
Column B — Enter the amount from Form CT-242, line 12.
Column C — Enter the amount from Form CT-242, line 13.
Line 36 – Biofuel production credit
This credit may not reduce the tax due below the greater of the
MTI base or the fixed dollar minimum.
Column A — Enter the amount of biofuel production credit
deducted against the tax due from Form CT-243, Claim for Biofuel
Production Credit, line 11.
Column B — Enter the amount from Form CT-243, line 13.
Column C — Enter the amount from Form CT-243, line 14.
Line 37 – Empire State commercial production credit
This credit may reduce the tax due to the fixed dollar minimum.
Column A — Enter the amount of Empire State commercial
production credit deducted against the tax due from Form CT-246,
Claim for Empire State Commercial Production Credit, line 11.

Column A — Enter the amount of ITC for the financial services
industry deducted against the tax due from Form CT-44, included
on line 29 of that form. Note: Do not include any amount of EIC
for the financial services industry deducted on line 9 of this form
because that credit is not refundable.

Column B — Enter the amount to be refunded from Form CT-246,
line 16.

Column B — Enter the amount to be refunded from Form CT-44,
line 32.

Line 38 – Empire State film production credit
This credit may reduce the tax due to the fixed dollar minimum.

Column C — Enter the amount applied as an overpayment against
next year’s tax from Form CT-44, line 33.

Column A — Enter the amount of Empire State film production
credit deducted against the tax due from Form CT-248, Claim for
Empire State Film Production Credit, line 11.

Line 32 – Investment tax credit, including retail enterprises
and historic barns credits for new businesses only — Do
not complete line 10; complete this line instead. The ITC, retail
enterprises credit, and historic barns credit may not reduce the tax
due below the greater of the MTI base or the fixed dollar minimum.
Column A — Enter the amount of ITC, retail enterprises credit,
and historic barns credit deducted against the tax due from
Form CT‑46, included on line 16 of that form. Note: Do not include
any amount of EIC deducted on line 11 of this form because that
credit is not refundable.
Column B — Enter the amount to be refunded from Form CT-46,
line 18b.
Column C — Enter the amount applied as an overpayment against
next year’s tax from Form CT-46, line 18c.
Line 33 – Farmers’ school tax credit
This credit may not reduce the tax due below the greater of the
MTI base or the fixed dollar minimum.
Column A — Enter the amount of farmers’ school tax credit
deducted against the tax due from Form CT-47, Claim for Farmers’
School Tax Credit, line 27.
Column B — If you are requesting a refund in lieu of a credit
carryforward, enter the amount to be refunded from Form CT-47,
line 30.
Column C — Enter the amount applied as an overpayment against
next year’s tax from Form CT-47, line 31.
Line 34 – Clean heating fuel credit
This credit may not reduce the tax due below the greater of the
MTI base or the fixed dollar minimum.
Column A — Enter the amount of clean heating fuel credit
deducted against the tax due from Form CT-241, Claim for Clean
Heating Fuel Credit, line 9.
Column B — Enter the amount from Form CT-241, line 11.
Column C — Enter the amount from Form CT-241, line 12.
Line 35 – Conservation easement tax credit
This credit may not reduce the tax due below the greater of the
MTI base or the fixed dollar minimum.

Column C — Enter the amount applied as an overpayment against
next year’s tax from Form CT-246, line 17.

Column B — Enter the amount to be refunded from Form CT‑248,
line 13.
Column C — Enter the amount applied as an overpayment against
next year’s tax from Form CT‑248, line 14.
Line 39 – Empire State film post-production credit
This credit may reduce the tax due to the fixed dollar minimum.
Column A — Enter the amount of Empire State film
post-production credit deducted against the tax due from
Form CT-261, Claim for Empire State Film Post-Production Credit,
line 11.
Column B — Enter the amount to be refunded from Form CT‑261,
line 16.
Column C — Enter the amount applied as an overpayment against
next year’s tax from Form CT‑261, line 17.
Line 40 – EZ investment tax credit for qualified or new
businesses only — Do not complete line 22; complete this line
instead. The EZ‑ITC may not reduce the tax due below the greater
of the MTI base or the fixed dollar minimum.
Column A — Enter the amount of EZ-ITC deducted against the tax
due from Form CT-603, line 15, column B.
Column B — Enter the amount to be refunded from Form CT-603,
line 20b.
Column C — Enter the amount applied as an overpayment against
next year’s tax from Form CT-603, line 20c.
Line 41 – EZ employment incentive credit for certain qualified
businesses only — If you are requesting a refund, do not
complete line 23; complete this line instead. This credit may
reduce the tax to the fixed dollar minimum.
Column A — Enter the amount of EZ-EIC deducted against the tax
due from Form CT-603, line 15, column A.
Column B — Enter the amount to be refunded from Form CT-603,
line 25b.
Column C — Enter the amount applied as an overpayment against
next year’s tax from Form CT-603, line 25c.

Page 4 of 4 CT-600-I (2011)
Line 42 – QEZE credit for real property taxes
This credit may not reduce the tax due below the greater of the
MTI base or the fixed dollar minimum.
Column A — Enter the amount of QEZE credit for real property
taxes deducted against the tax due from Form CT‑604‑CP, line 7,
or from Form CT-606, Claim for QEZE Credit for Real Property
Taxes.
Column B — Enter the amount to be refunded from
Form CT-604-CP, line 9, or from Form CT-606.
Column C — Enter the amount applied as an overpayment against
next year’s tax from Form CT-604-CP, line 10, or from Form CT-606.
Line 43 – EZ investment tax credit for the financial services
industry for certain qualified businesses only — Do not
complete line 24; complete this line instead. The EZ‑ITC for the
financial services industry may not reduce the tax due below the
greater of the MTI base or the fixed dollar minimum.

Column B — Enter the amount to be refunded from Form CT-612,
line 19.
Column C — Enter the amount applied as an overpayment against
next year’s tax from Form CT-612, line 20.
Line 48 – Environmental remediation insurance credit
This credit may not reduce the tax due below the greater of the
MTI base or the fixed dollar minimum.
Column A — Enter the amount of the environmental remediation
insurance credit deducted against the tax due from Form CT-613,
Claim for Environmental Remediation Insurance Credit, line 13.
Column B — Enter the amount to be refunded from Form CT-613,
line 15.
Column C — Enter the amount applied as an overpayment against
next year’s tax from Form CT-613, line 16.

Column A — Enter the amount of EZ‑ITC for the financial services
industry deducted against the tax due from Form CT-605, line 27,
column B.

Line 49 – Security officer training tax credit
This credit may not reduce the tax due below the greater of the
MTI base or the fixed dollar minimum.

Column B — Enter the amount to be refunded from Form CT-605,
line 33.

Column A — Enter the amount of security officer training tax credit
deducted against the tax due from Form CT-631, Claim for Security
Officer Training Tax Credit, line 9.

Column C — Enter the amount applied as an overpayment against
next year’s tax from Form CT-605, line 34.

Column B — Enter the amount from Form CT-631, line 11.

Line 44 – EZ employment incentive credit for the financial
services industry for certain qualified businesses only — If
you are requesting a refund, do not complete line 25; complete
this line instead. This credit may reduce the tax to the fixed dollar
minimum.

Column C — Enter the amount from Form CT-631, line 12.

Column A — Enter the amount of EZ‑EIC for the financial services
industry deducted against the tax due from Form CT-605, line 37.

Column A — Enter the amount of the QETC facilities, operations,
and training credit deducted against the tax due from
Form DTF-619, Claim for QETC Facilities, Operations, and Training
Credit, line 40.

Column B — Enter the amount to be refunded from Form CT-605,
line 40.
Column C — Enter the amount applied as an overpayment against
next year’s tax from Form CT-605, line 41.
Line 45 – Excelsior jobs program tax credit
This credit may not reduce the tax due below the greater of the
MTI base or the fixed dollar minimum.
Column A — Enter the amount of excelsior jobs program tax
credit deducted against the tax due from Form CT-607, Claim for
Excelsior Jobs Program Tax Credit, line 25.
Column B — Enter the amount to be refunded from Form CT-607,
line 27.
Column C — Enter the amount applied as an overpayment against
next year’s tax from Form CT-607, line 28.
Line 46 – Brownfield redevelopment tax credit
This credit may not reduce the tax due below the greater of the
MTI base or the fixed dollar minimum.
Column A — Enter the amount of the brownfield redevelopment
tax credit deducted against the tax due from Form CT-611, Claim
for Brownfield Redevelopment Tax Credit, for Qualified Sites
Accepted into the Brownfield Cleanup Program Prior to June 23,
2008, and Form CT-611.1, Claim for Brownfield Redevelopment
Tax Credit, for Qualified Sites Accepted into the Brownfield
Cleanup Program on or after June 23, 2008, line 24.
Column B — Enter the amount to be refunded from Forms CT-611
and CT-611.1, line 26.
Column C — Enter the amount applied as an overpayment against
next year’s tax from Forms CT-611 and CT-611.1, line 27.
Line 47 – Remediated brownfield credit for real property taxes
This credit may not reduce the tax due below the greater of the
MTI base or the fixed dollar minimum.
Column A — Enter the amount of the remediated brownfield
credit for real property taxes deducted against the tax due from
Form CT-612, Claim for Remediated Brownfield Credit for Real
Property Taxes, line 17.

Line 50 – QETC facilities, operations, and training credit
This credit may not reduce the tax due below the greater of the
MTI base or the fixed dollar minimum.

Column B — Enter the amount to be refunded from
Form DTF-619, line 42.
Column C — Enter the amount applied as an overpayment against
next year’s tax from Form DTF-619, line 43.
Line 51 – QETC employment credit
This credit may not reduce the tax due below the greater of the
MTI base or the fixed dollar minimum.
Column A — Enter the amount of QETC employment credit
deducted against the tax due from Form DTF-621, Claim for QETC
Employment Credit, line 29.
Column B — Enter the amount to be refunded from
Form DTF-621, line 31.
Column C — Enter the amount applied as an overpayment against
next year’s tax from Form DTF-621, line 32.
Line 52 – Other credits — Enter any other refundable credits that
are not included on lines 30 through 51.

Section 6 — Total amount of credits deducted,
refunded, or applied as an overpayment
Line 53 – Total credits to be deducted against the tax due
Add the amounts in column A; enter the total here and on
Form CT-3, line 100a, or Form CT-3-A, line 101a.
Line 54 – Total credits to be refunded — Add the amounts in
column B; enter the total here and on Form CT-3, line 99a, or
Form CT-3-A, line 100a.
Line 55 – Total credits applied as an overpayment to next
year’s tax — Add the amounts in column C; enter the total here
and on Form CT‑3, line 99b, or Form CT‑3‑A, line 100b. Include this
overpayment on next year’s return.
Line 56 – Total credits that are refund eligible — Add the
amounts in column A, lines 6, and 30 through 51; enter the total
here and on Form CT-3, line 100b, or Form CT-3-A, line 101b.

Need help? and Privacy notification

See Form CT-1, Supplement to Corporation Tax Instructions.



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