Form Ct-399 - Depreciation Adjustment Schedule - 1998 Page 2
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2CT-399 (1998) (back)
Part III – Disposition Adjustments
(List only property included in Part II.)
For each item of property listed below, determine the difference between federal ACRS or MACRS and New York State depreciation
used in the computation of federal and New York State taxable income in prior and current years.
If the ACRS deduction is larger than the New York State depreciation, subtract column D from column C and enter the result in
column E.
If the New York State depreciation is larger than the federal deduction, subtract column C from column D and enter the result in
column F.
A
B
C
D
E
F
Description
Date
Total Federal
Total New York
Adjustment
Adjustment
of
Placed In
Deduction
Depreciation
(subtract column D
(subtract column C
Property
Service
Taken
Taken
from column C)
from column D)
/
/
/
/
/
/
/
/
/
/
/
/
/
/
/
/
6
6 Total excess federal deductions over NYS depreciation deductions
. . . . . . .
(add column E amounts)
7 Total excess NYS depreciation deductions over federal deductions
. . . . . . . . . . . . . . . . . . . . . . . . . . . .
(add column F amounts)
7
A
B
Part IV - Computation of adjustments to entire net income
Federal
New York State
8
8 Enter amount from Part II, line 5, column E . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9
9 Enter amount from Part II, line 5, column I. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
10 Enter amount from Part III, line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10
11 Enter amount from Part III, line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11
12 Add amounts in column A and column B. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12
If you file Form:
Enter the amount from line 12, column A, on:
Enter the amount from line 12, column B, on:
CT-3 or CT-3-A
line 7
line 14
CT-3-S or CT-3-S-A
line 6
line 13
CT-4
line 5
line 8
CT-4-S
line 4
line 6
CT-32
Schedule B, line 28
Schedule B, line 39
CT-32-A
Schedule B, line 7
Schedule B, line 16
CT-33
line 70
line 81
Part V - Minimum taxable income base depreciation adjustments - Article 9-A only
(Attach additional sheets if necessary.)
A
B
C
D
E
Description
Date Placed
Federal
Alternative
of
in Service
Cost
Depreciation
Depreciation
Property
mo/day/yr
Deduction
System
/
/
/
/
/
/
/
/
/
/
/
/
/
/
/
/
Amounts from attached list . . . . . . . . . . . . . . . . . . . . . . . . . . . .
13 Add column D amounts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13
14 Add column E amounts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14
15 Depreciation adjustment
(subtract line 14, column E, from line 13, column D, and enter on
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15
Form CT-4, line 22 or Form CT-3 or CT-3-A, line 43)
Attach this form and a copy of
federal Form 4562 to your
New York State franchise tax return.
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