Form Ct-3 - General Business Corporation Franchise Tax Return - New York State Department Of Taxation And Finance - 2012 Page 2

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Page 2 of 8 CT-3 (2012)
Computation of entire net income (ENI) base
(see instructions)
1 FTI before net operating loss (NOL) and special deductions .........................................................
1
2 Interest on federal, state, municipal, and other obligations not included on line 1
2
(see instructions)
3 Interest paid to a corporate stockholder owning more than 50% of issued and outstanding stock...
3
4a Interest deductions directly attributable to subsidiary capital ......................................................
4a
4b Noninterest deductions directly attributable to subsidiary capital ...............................................
4b
5a Interest deductions indirectly attributable to subsidiary capital ...................................................
5a
5b Noninterest deductions indirectly attributable to subsidiary capital ............................................
5b
6 New York State and other state and local taxes deducted on your federal return
6
(see instructions)
7 Federal depreciation from Form CT-399, if applicable
..........................................
7
(see instructions)
8 Other additions
IRC section 199 deduction:
........
8
(see instructions)
9 Add lines 1 through 8 ......................................................................................................................
9
10 Income from subsidiary capital
.........
10
(from Form CT-3-ATT, line 26)
11 Fifty percent of dividends from nonsubsidiary corporations
11
(see instr.)
12 Foreign dividends gross-up not included on lines 10 and 11 .......
12
13 New York NOLD
13
(attach federal and New York State computations) .....
14 Allowable New York State depreciation from Form CT-399, if applicable
14
(see instr.)
15 Other subtractions
S-13
....
15
(see instr.)
16 Total subtractions
16
.......................................................................................
(add lines 10 through 15)
17 ENI
.......................
17
(subtract line 16 from line 9; show loss with a minus (-) sign; enter here and on line 42)
18 Investment income before allocation
...
18
(from Form CT-3-ATT, line 22, but not more than line 17 above)
19 Business income before allocation
19
......................................................
(subtract line 18 from line 17)
%
20 Allocated investment income
.....
20
(multiply line 18 by
from Form CT-3-ATT, line 5)
%
21 Allocated business income
.......
21
(multiply line 19 by
from line 119, 121, or 141)
22 Total allocated income
22
.....................................................................................
(add lines 20 and 21)
23 Optional depreciation adjustments
............................
23
(attach Form CT-324; enter here and on line 69)
24 ENI base
...............................................................................................
24
(line 22 plus or minus line 23)
25 ENI base tax
(multiply line 24 by the appropriate rate from the Tax rates schedule in Form CT-3/4-I;
25
................................................................................................................
enter here and on line 72)
Computation of capital base
(enter whole dollars for lines 26 through 31; see instructions)
A
B
C
Beginning of year
End of year
Average value
26 Total assets from federal return ................
26
27 Real property and marketable securities
...............................
27
included on line 26
28 Subtract line 27 from line 26
.....................
28
29 Real property and marketable securities
29
at fair market value .................................
30 Adjusted total assets
30
..
(add lines 28 and 29)
31 Total liabilities .............................................
31
32 Total capital
..........................................................
32
(subtract line 31, column C, from line 30, column C)
33 Subsidiary capital
33
.........................................................
(from Form CT-3-ATT, line 28; if none, enter 0)
34 Business and investment capital
.........................................................
34
(subtract line 33 from line 32)
35 Investment capital
...........................................
35
(from Form CT-3-ATT, line 7, column E; if none, enter 0)
36 Business capital
36
...................................................................................
(subtract line 35 from line 34)
%
37 Allocated investment capital
.......
37
(multiply line 35 by
from Form CT-3-ATT, line 5)
%
38 Allocated business capital
.........
38
(multiply line 36 by
from line 119, 121, or 141)
39 Capital base
39
.....................................................................................................
(add lines 37 and 38)
40 Capital base tax
....................................................................................................
40
(see instructions)
41 Issuer’s allocation percentage
....................................
%
(see instructions)
41
419002120094

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