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Page 4 of 4 CT-600-

(2004)

Line 37 – Empire State film production credit — The Empire

Privacy notification

State film production credit may reduce the tax due to the fixed

The Commissioner of Taxation and Finance may collect and

dollar minimum.

maintain personal information pursuant to the New York State Tax

— Enter the amount of Empire State film production

Column A

Law, including but not limited to, sections 171, 171-a, 287, 308,

credit deducted against the tax due from Form CT-248, Claim for

429, 475, 505, 697, 1096, 1142, and 1415 of that Law; and may

Empire State Film Production Credit, line 11.

require disclosure of social security numbers pursuant to

42 USC 405(c)(2)(C)(i).

Column B

— Enter the amount to be refunded from Form CT-248,

This information will be used to determine and administer tax

line 16.

liabilities and, when authorized by law, for certain tax offset and

Column C — Enter the amount applied as an overpayment against

exchange of tax information programs as well as for any other

next year’s tax from Form CT-248, line 17.

lawful purpose.

Information concerning quarterly wages paid to employees is

Section

— Total amount of credits deducted

provided to certain state agencies for purposes of fraud

against the tax due and to be refunded or applied

prevention, support enforcement, evaluation of the effectiveness of

as an overpayment

certain employment and training programs and other purposes

authorized by law.

Line 38 – Total credits to be deducted against the tax due

Failure to provide the required information may subject you to civil

Add the amounts in column A, and enter the total here and on

or criminal penalties, or both, under the Tax Law.

Form CT-3, line 100a, or Form CT-3-A, line 101a.

This information is maintained by the Director of Records

Line 39 – Total credits to be refunded — Add the amounts in

Management and Data Entry, NYS Tax Department, W A Harriman

column B and enter the total here and on Form CT-3, line 99a, or

Campus, Albany NY 12227; telephone 1 800 225-5829. From

Form CT-3-A, line 100a.

areas outside the United States and outside Canada, call

(518) 485-6800.

Line 40 – Total credits applied as an overpayment to next

year’s tax — Add the amounts in column C, and 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 41 – Total credits that are refund eligible — In column A,

add the amounts on lines 5, 7, and 26 through 37, and enter the

total here and on Form CT-3, line 100b, or Form CT-3-A, line 101b.

Need help?

Internet access:

(for information, forms, and publications)

Fax-on-demand forms: Forms are

available 24 hours a day,

7 days a week.

1 800 748-3676

Telephone assistance is available from 8:00

A.M.

5:00

(eastern time), Monday through Friday.

P.M.

To order forms and publications:

1 800 462-8100

Business Tax Information Center:

1 800 972-1233

From areas outside the U.S. and

outside Canada:

(518) 485-6800

Hotline for the hearing and speech impaired: If you

have access to a telecommunications device for the

deaf (TDD), contact us at 1 800 634-2110. If you do

not own a TDD, check with independent living

centers or community action programs to find out

where machines are available for public use.

Persons with disabilities: In compliance with the

Americans with Disabilities Act, we will ensure that our

lobbies, offices, meeting rooms, and other facilities are

accessible to persons with disabilities. If you have

questions about special accommodations for persons

with disabilities, please call 1 800 972-1233.

Instructions For Form Ct-600 - Ordering Of Corporation Tax Credits - New York State Department Of Taxation And Finance - 2004 Page 4

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