Form Ct-44 - Claim For Investment Tax Credit For The Financial Services Industry - 2014
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4New York State Department of Taxation and Finance
CT-44
Claim for Investment Tax Credit for the
Financial Services Industry
All filers must enter tax period:
beginning
ending
Legal name of corporation
Employer identification number
File this form with Form CT-3, CT-3-A, CT-3-S, CT-32, CT-32-A, CT-32-S, CT-33, CT-33-NL, or CT-33-A.
Schedule A – Eligibility and investment tax credit (ITC)
(see instructions)
Important: If this is your first tax year, do not complete Parts 1, 2, and 3. Begin with Part 4.
Part 1 – 80% current-year test
Computation of percentage of administrative
(see instructions)
and support employees in New York State for the current tax year
A
B
C
D
E
Current tax year
March 31
June 30
September 30 December 31
Total
Number of administrative and
support employees in New York State
1a Average number of administrative and support employees in New York State
(divide column E above by four; carry the result
.....................................................................................................................
1a
to two decimal places, but do not round)
Number of administrative and
support employees everywhere
1b Average number of administrative and support employees everywhere
(divide column E above by four; carry the result
..................................................................................................................
1b
to two decimal places, but do not round)
2 Percentage of administrative and support employees in New York State
(divide line 1a by line 1b; carry the result to
.....................................................................................................................
2
%
two decimal places, but do not round)
Does the percentage on line 2 equal or exceed 80%? ....................................................................................Yes
No
If Yes, skip Parts 2 and 3, and continue with Part 4.
If No, you do not qualify using the current-year test.
Part 2 – 95% three-year back-office test
Computation of average number of
(see instructions)
administrative and support employees in New York State for the current tax year and three-year test period
A
B
C
D
E
Current tax year
March 31
June 30
September 30 December 31
Total
Number of administrative and
support employees in New York State
3a Average number of administrative and support employees in New York State for current tax year
.......................................................
3a
(divide column E by four; carry the result to two decimal places, but do not round)
Number of administrative and
A
B
C
D
E
support employees in New York
March 31
June 30
September 30 December 31
Total
State during three-year test period
A. First year
B. Second year
C. Third year
D. Total number of administrative and support employees in New York State for three-year
test period
......................................................................
(add column E lines A, B, and C)
3b Average number of administrative and support employees in New York State for three-year test period
........................................................
3b
(divide line D by twelve; carry the result to two decimal places, but do not round)
4 Percentage of employment for administrative and support employees in New York State
.......................................................
%
(divide line 3a by line 3b; carry the result to two decimal places, but do not round)
4
Does the percentage on line 4 equal or exceed 95%? ....................................................................................Yes
No
If Yes, skip Part 3 and continue with Part 4. If No, you do not qualify using the three-year back-office test.
A If you are claiming this credit as a corporate partner, mark an X in the box
............................................................
(see instructions)
451001140094
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