Form Ct-32 - Banking Corporation Franchise Tax Return - New York State Department Of Taxation And Finance - 2012 Page 3
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10CT-32 (2012) Page 3 of 10
Schedule B – Computation and allocation of ENI
(continued)
Subtractions
38 Interest and other expenses not deducted on federal return that are applicable to
lines 23, 24, and 25 ..................................................................................................................
38
39 Enter total amount of allowable New York depreciation from Form CT-399 and, if applicable,
39
from line 79 .............................................................................................................................
40 Federal gains or losses on disposition of property from lines 81 and 83 .....................................
40
41 Federal income or gain from installment method transactions under Article 9-B or 9-C ............
41
42 IRC section 78 dividends included in the computation of lines 22 through 25 ...........................
42
43 Amount included on your federal return as a result of a safe harbor lease .................................
43
44 Amount that would have been deducted on your federal return except for safe harbor lease ...
44
45 Amount of wages not deducted on the federal return due to IRC section 280C
45
(see instructions)
46 Amount of money received from the FDIC, FSLIC, or RTC
46
...............................
(see instructions)
× 17% (.17)
47 Interest income from subsidiary capital
........ $
47
(attach list)
× 60% (.6)
48 Dividend income from subsidiary capital
$
48
(see instructions)
× 60% (.6)
49 Net gains from subsidiary capital
49
......... $
(see instructions)
50 Interest income on obligations of New York State, its political subdivisions,
× 22½% (.225)
and the United States
$
50
(attach list) .....................................
51 Adjusted eligible net income of an international banking facility (IBF) from line 107........................
51
52
53
54
55
56 New York State NOL deduction
.........................................................................
56
(see instructions)
57 Other subtractions
S-5
S-7
57
(see instr.)
58 Total subtractions
58
...................................................................................
(add lines 38 through 57)
59a ENI
....................................................................................
59a
(add line 22 and line 37; subtract line 58)
%
59b Allocated ENI
...................................
59b
(multiply line 59a by
from line 131 or line 123)
60 Optional depreciation adjustments
60
...............................................................
(add lines 77 and 82)
61 Allocated taxable ENI
....................
(line 59b plus or minus line 60; enter on Schedule A, next to line 1)
61
Schedule C — Computation and allocation of alternative ENI
62 ENI from line 59a ..........................................................................................................................
62
63 Interest income from subsidiary capital from line 47 ...................................................................
63
64 Dividend income and net gain from subsidiary capital from lines 48 and 49 ..............................
64
65 Interest income on obligations of New York State, its political subdivisions, and the United States,
65
from line 50 ...............................................................................................................................
66 Alternative ENI
.........................................................................................
66
(add lines 62 through 65)
67 Allocated alternative ENI:
%
.................
67
(multiply line 66 by
from line 137 or line 123)
68 Optional depreciation adjustments from line 60 ...........................................................................
68
69 Allocated taxable alternative ENI
(line 67 plus or minus line 68; enter here and on
.............................................................................................................
69
Schedule A, next to line 2)
420003120094
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