Form Ct-399 - Depreciation Adjustment Schedule - 1998
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1
2New York State Department of Taxation and Finance
CT-399
Depreciation Adjustment Schedule
Tax Law — Articles 9-A, 32 and 33
Name
Employer identification number
Part I – Computation of Accelerated Cost Recovery System (ACRS) or Modified Accelerated Cost Recovery System
(MACRS) depreciation required to be added back when computing NYS entire net income
1
1 ACRS and MACRS depreciation from federal Form 4562, Depreciation and Amortization . . . . . . . . . . . . . . . . . . .
2 Depreciation for:
a Property placed in service inside New York State for tax periods beginning
before 1982 and after 1984. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2a
b Property subject to the limitations under IRC section 280-F . . . . . . . . . . . . . . . . . . . 2b
c Airlines only - property placed in service before tax years beginning in 1989 . . 2c
d Property placed in service outside NYS in tax periods beginning before 1982 and
after 1993 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2d
3
3 Total allowable New York State depreciation deduction
. . . . . . . . . . . . . . . . . . . . . . . . . . .
(add lines 2a, 2b, 2c and 2d)
4 ACRS or MACRS required to be added to federal taxable income
(subtract line 3 from line 1;
4
. . . . . . . . . . . . . . . . . . . . . . . . . .
if the line 4 amount is not equal to the amount on line 5, column E, attach an explanation)
Part II – Computation of allowable New York State depreciation deduction when computing NYS entire net income
(List only property not included in Part I, line 3.)
A
B
C
D
E
F
G
H
I
Description
Date Placed
Cost or
Accumulated
Method of
Life
Accumulated
Allowable
of
In Service
Other
Federal
Federal
Figuring NYS
or
NYS
NYS
Property
mo/day/yr
Basis
Depreciation
Deduction
Depreciation
Rate
Depreciation
Depreciation
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5 Add amounts in
columns C, D, E, H, and I.
If you have not disposed of any property acquired in 1981 through 1993, enter the totals of columns E and I on the
appropriate lines of your franchise tax return
.
(see instructions)
If you have disposed of property required to be listed in Part II, continue with line 6 on the back.
If you file Form CT-3, CT-3-A or CT-4, use lines 13, 14, and 15 on the back to determine your depreciation adjustment used to
compute your minimum taxable income base.
CT-399
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