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Page 4 of 4 CT-600-

(2003)

Columns B and C

– Enter in the appropriate columns the amount to

Column A

– Enter the amount of the transportation improvement

be refunded or applied as an overpayment against next year’s tax

contribution credit deducted against the tax due from

from Form CT-605, line 29.

Form DTF-632, Claim for Transportation Improvement Contribution

Credit, line 12.

Line 34 – QETC employment credit for new businesses only

Column B

– Enter the amount to be refunded from Form DTF-632,

Qualified new businesses – Do not complete line 22; complete

line 14.

this line instead. The QETC employment credit may not reduce the

tax due below the higher of the minimum taxable income base or

Column C

– Enter the amount applied as an overpayment against

the fixed dollar minimum.

next year’s tax from Form DTF-632, line 15.

– Enter the amount of QETC employment credit

Column A

Section VI — Total amount of credits deducted against

deducted against the tax due from Form DTF-621, Claim for QETC

the tax due and to be refunded or applied as an

Employment Credit, line 29.

overpayment

– Enter in the appropriate columns the amount to

Columns B and C

be refunded or applied as an overpayment against next year’s tax

Line 37 – Total credits to be deducted against the tax due –

from Form DTF-621, line 31 .

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

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

Line 35 – Industrial or manufacturing business (IMB) credit

Line 38 – Total credits to be refunded – Add the amounts in

The IMB credit may not reduce the tax due below the higher of the

Column B, and enter the total here and on line 99 of Form CT-3, or

minimum taxable income base or the fixed dollar minimum.

line 100 of Form CT-3-A.

– Enter the amount of IMB credit deducted against the

Column A

Line 39 – Total credits applied as an overpayment to next

tax due from Form DTF-623, Claim for Industrial or Manufacturing

year’s tax – Add the amounts in Column C, and enter the total

Business (IMB) Credit, line 13.

here. Include this overpayment on next year’s return.

– Enter the amount to be refunded from Form DTF-623,

Column B

Line 40 – Total credits that are refund eligible – In Column A,

line 15.

add the amounts on lines 5, 7, and 26 through 36, and enter the

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

– Enter the amount applied as an overpayment against

Column C

Form CT-3-A.

next year’s tax from Form DTF-623, line 16.

Line 36 – Transportation improvement contribution credit

The transportation improvement contribution credit may not reduce

the tax due below the higher of the minimum taxable income base

or the fixed dollar minimum.

Transfer the credit amounts claimed to Form CT-3 or CT-3-A, whichever is applicable; attach all applicable tax credit forms.

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available 24 hours a day,

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1 800 748-3676

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Telephone assistance is available from 8:00

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To order forms and publications:

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If you need to write, address your letter to:

Business Tax Information Center:

1 800 972-1233

NYS TAX DEPARTMENT

BUSINESS TAX INFORMATION CENTER

From areas outside the U.S. and

W A HARRIMAN CAMPUS

ALBANY NY 12227

outside Canada:

(518) 485-6800

Privacy notification

The Commissioner of Taxation and Finance may collect and maintain personal information pursuant to the New York State Tax Law, including but not limited

to, sections 171, 171-a, 287, 308, 429, 475, 505, 697, 1096, 1142, and 1415 of that Law; and may require disclosure of social security numbers pursuant to

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

This information will be used to determine and administer tax liabilities and, when authorized by law, for certain tax offset and exchange of tax information

programs as well as for any other lawful purpose.

Information concerning quarterly wages paid to employees is provided to certain state agencies for purposes of fraud prevention, support enforcement,

evaluation of the effectiveness of certain employment and training programs and other purposes authorized by law.

Failure to provide the required information may subject you to civil or criminal penalties, or both, under the Tax Law.

This information is maintained by the Director of Records Management and Data Entry, NYS Tax Department, W A Harriman Campus, Albany NY 12227;

telephone 1 800 225-5829. From areas outside the United States and outside Canada, call (518) 485-6800.

Instructions For Form Ct-600 - Ordering Of Corporation Tax Credits - New York State Department Of Taxation And Finance - 2003 Page 4

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