Form Ct-44 - Claim For Investment Tax Credit For The Financial Services Industry - State Of New York
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CT-44
New York State Department of Taxation and Finance
Claim for Investment Tax Credit for the
Financial Services Industry
All filers must enter tax period:
beginning
ending
Name
Employer identification number
File this form with Form CT-3, CT-3-A, CT-3-S, CT-32, CT-32-A, CT-32-S, CT-33, CT-33-NL, or CT-33-A.
Schedule A — Eligibility and investment tax credit (ITC)
Part 1 — 80% current-year test
Computation of percentage of administrative
(see instructions)
and support employees in New York State for the current tax year
A
B
C
D
E
Current tax year
March 31
June 30
September 30 December 31
Total
Number of administrative and
support employees in New York State
1 Average number of administrative and support employees in New York State
(divide column E above by four; carry the result
to two decimal places, but do not round)
1.
Number of administrative and
support employees everywhere
2 Average number of administrative and support employees everywhere
(divide column E above by four; carry the result
..................................................................................................................
to two decimal places, but do not round)
2.
3 Percentage of administrative and support employees in New York State
(divide line 1 by line 2; carry the result to
. ....................................................................................................................
3.
%
two decimal places, but do not round)
Does the percentage on line 3 equal or exceed 80%? . ....................................................................................Yes
No
If Yes, skip Schedule A, Part 2, and continue on with Schedule A, Part 3.
If No, you do not qualify using the current-year test.
Part 2 — 95% three-year back-office test
Computation of average number of
(see instructions)
administrative and support employees in New York State for the current tax year and three-year test period
A
B
C
D
E
Current tax year
March 31
June 30
September 30 December 31
Total
Number of administrative and
support employees in New York State
4 Average number of administrative and support employees in New York State for current tax year
.......................................................
(divide column E by four; carry the result to two decimal places, but do not round)
4.
Number of administrative and
A
B
C
D
E
support employees in New York
March 31
June 30
September 30 December 31
Total
State during three-year test period
A. First year
B. Second year
C. Third year
D. Total number of administrative and support employees in New York State for three-year
test period
. .....................................................................
(add column E lines A, B, and C)
5 Average number of administrative and support employees in New York State for three-year test period
........................................................
5.
(divide line D by twelve; carry the result to two decimal places, but do not round)
6 Percentage of employment for administrative and support employees in New York State
%
. ..........................................................
(divide line 4 by line 5; carry the result to two decimal places, but do not round)
6.
Does the percentage on line 6 equal or exceed 95%? . ....................................................................................Yes
No
If Yes, continue with Schedule A, Part 3.
If No, you do not qualify using the three-year back-office test.
45101060094
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