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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