Form Ct-46 - Claim For Investment Tax Credit - 2014 Page 2
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2Page 2 of 2 CT-46 (2014)
Schedule B – Eligibility for employment incentive credit
(see example in Form CT-46-I, Schedules B and C–Examples)
A
B
C
D
E
F
G
H*
A Use with Schedule C, line 26,
Year
March 31
June 30
September 30 December 31
Total
Average
Percent
first succeeding year
%
(B+C+D+E)
22 Number of New York State employees
in employment base year
23 Number of New York State employees
n current tax year
i
Year
March 31
June 30
September 30 December 31
B Use with Schedule C, line 27,
Total
Average
Percent
second succeeding year
%
(B+C+D+E)
24 Number of New York State employees
in employment base year
25 Number of New York State employees
in current tax year
*Divide the average number of employees in the current tax year by the average number of employees in the base year (column G).
–
Schedule C – Employment incentive credit computation
(see example in Form CT-46-I, Schedules B and C
Examples)
A
B
C
Tax year in which
Amount of investment credit base upon
Employment incentive credit
investment tax
which original investment tax credit was
(multiply column B by the appropriate rate
credit was allowed
allowed (excluding R&D property at optional rate)
from Rate schedule 2 in Form CT-46-I)
26 Information for first succeeding year:
use line 23, column H, to determine rate
27 Information for second succeeding year:
use line 25, column H, to determine rate
28 Add column C amounts
............................................................................ 28
(enter here and on line 6)
Schedule D – Recapture of investment tax credit, including rehabilitation expenditures for retail enterprises and historic barns
(Attach additional sheet(s) as necessary)
A
B
C
D
E
F
G
H
Life
Unused Percentage
Total original
Recaptured investment
Description of property
Date of
Date property
acquisition
ceased to
life
investment
tax credit
(months)
(E ÷ D)
or rehabilitation
qualify
tax credit allowed
(months)
(F × G)
(mm-dd-yy)
(mm-dd-yy)
29 Total recaptured investment tax credit from attached sheet(s) ...................................................................
29
30 Recaptured investment tax credit
...........................................................
30
(add column H amounts and line 29)
31 Additional recapture
...........................................................................................................
31
(see instructions)
32 Add lines 30 and 31 (
...............................................................................................
enter here and on line 9)
32
452002140094
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