Form Ct-9-I - Instructions For Form Ct-9 - Claim For Tentative Refund Based Upon Carryback Of Net Operating Loss - New York State Department Of Taxation And Finance Page 2

CT-9-I (6/98) (back)

years. Any portion of the net operating loss which cannot

Line 27 — Subtract line 26 from line 25. If the tax credits

be carried back to the preceding years may be carried

are more than the tax on line 25, enter ‘‘0’’

forward to the succeeding years until it is used up.

Line 28 — Enter the larger of the ﬁxed dollar minimum tax

(line 21) or the tax on the minimum taxable income base

Line 10 — Enter the business allocation percentage

(line 22). The amount of tax due on line 29 may not be less

computed on Form CT-3 for each year to which a net

than line 28.

operating loss is carried. Enter 100% if the corporation ﬁled

Form CT-4 or did not claim a business allocation

Refund Computation

percentage on Form CT-3.

Line 30 — Enter for each tax period the original franchise

Line 15 — Enter the NYS alternative net operating loss.

tax paid on Form CT-3 or CT-4 less any previous refund

For more information regarding the ANOL, see either

from a prior year. Add any additional franchise tax paid or

TSB-M-94(5)C or the instructions for Form CT-3.

subtract any franchise tax refunded as a result of federal

changes, amended returns ﬁled or audit adjustments issued

Line 17 — Enter the business allocation percentage for the

by this department or previous net operating loss

minimum taxable income base computed on Form CT-3.

carryback. Do not include any state tax surcharge or

Enter 100% if the corporation ﬁled Form CT-4 or did not

penalty or interest paid with Forms CT-3 or CT-4 or any

claim a business allocation percentage for the minimum

metropolitan transportation business tax (MTA surcharge)

taxable income base on Form CT-3.

paid with Form CT-3M/4M.

Line 19 — Compute the tax on the entire net income base

Line 33 — A request for the refund of the state tax

for each year to which a net operating loss is carried, using

surcharge must be computed separately. Enter the amount

the applicable tax rate shown on your franchise tax return.

of tax surcharge computed on Form CT-3 or CT-4. Add any

Small-business taxpayers must attach the computation.

additional tax surcharge paid or subtract any tax surcharge

refunded as a result of federal changes, amended returns

Line 20 — Enter the tax on the capital base as computed

ﬁled or audit adjustments issued by this department. Do not

on your franchise tax return for each year to which a net

include penalty or interest or any MTA surcharge paid with

operating loss is carried.

Form CT-3M /4M.

Line 21 — Enter the ﬁxed dollar minimum tax from your

Line 34 — Enter the amount of revised state tax surcharge.

franchise tax return for each year to which a net operating

Multiply the tax on line 31 by the applicable state tax

loss is carried.

surcharge rate from Form CT-3 or CT-4.

Line 22 — Compute the tax on minimum taxable income

Line 36 — A request for the refund of an MTA surcharge

base for each year to which an alternative net operating

must be computed separately. Enter the amount of the MTA

loss is carried, using the applicable tax rate shown on your

surcharge computed on Form CT-3M/4M. Add any

tax return.

additional MTA surcharge paid or subtract any MTA

surcharge refunded as a result of federal changes,

Line 23 — Enter the amount from line 19, 20, 21, or 22,

amended returns ﬁled, audit adjustments issued by this

whichever is largest. Small-business taxpayers only: If line

department, or previous net operating loss carryback. Do

20 (tax on the capital base) is larger than line 19 (tax on

not include any penalty or interest paid with

the entire net income base) only because of the reduced

Form CT-3M /4M.

tax rate applicable to small-business taxpayers, enter the

largest amount from line 19, 20 or 22.

Line 37 — Enter the MCTD allocation percentage from

Form CT-3M /4M.

Line 24 — Enter the tax on the subsidiary capital base

from your franchise tax return.

Line 38 — Enter the amount of revised MTA surcharge.

Multiply line 31 by line 37, then multiply the result by 17%

Line 26 — See the instructions for Form CT-3 for more

(.17).

information regarding credits that may be allowed and to

determine the order in which they may be taken. Attach the

Line 40 — Add the amounts in columns A, B and C, lines

appropriate credit form if applicable.

32, 35, and 39.

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Mailing Address - If you need to write, address your letter to: NYS Tax Department, Taxpayer Assistance Bureau, W A Harriman Campus,

Albany NY 12227.