Form Ct-40 - Claim For Alternative Fuels Credit - 2014
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1
2New York State Department of Taxation and Finance
CT‑40
Claim for Alternative Fuels Credit
Tax Law – Article 9, Sections 183, 184, 185, 186 and Article 9‑A
All filers must enter tax period:
beginning
ending
Legal name of corporation
Employer identification number (EIN)
Attach this form to your tax return
(See Form CT-40-I, Instructions for Form CT-40, for assistance)
Credit summary information
(See instructions; complete Sections 1 and 2 as appropriate before completing this summary.)
1 Alternative fuels credit from preceding tax years
...................................................
1
(see instructions)
2 Alternative fuels credit received from affiliates
......................................................
2
(see instructions)
3 Credit available before transfer and recapture
....................................................
3
(add lines 1 and 2)
4 Alternative fuels credit transferred to affiliates
......................................................
4
(see instructions)
5 Credit available after transfer to affiliates
................................................
5
(subtract line 4 from line 3)
6 Recapture of alternative fuels credit
...........................................................................
6
(from line 17)
7 Credit available after transfer and recapture
.........................................................
7
(see instructions)
8 Enter your franchise tax due before credits
...........
8
(see instructions)
9 Enter any other credits applied before this credit for this tax period
9
(see instr.)
10 Subtract line 9 from line 8 ............................................................... 10
11 Tax limitation
......................................................... 11
(see instructions)
12 Alternative fuels credit limitation
(subtract line 11 from line 10; if the
..............................................................
12
result is negative, enter 0)
13 Credit used
............................................................................................................
13
(see instructions)
14 Unused credit to be carried forward
.......................................................
(subtract line 13 from line 7)
14
Section 1 – Computation of credit recapture on alternative fuel vehicle refueling property
(see instructions)
A
B
C
D
E
F
G
Tax year
Total recovery
Years in service
Recapture years
Recapture %
Original
Credit
credit
period of
prior to
credit
recapture
(column B - column C)
(column D ÷ column B)
allowed
property
recapture year
allowed
(column E × column F)
15 Recaptured alternative fuel vehicle refueling property credit
........................
15
(add column G amounts)
16 Partners in a partnership: enter your share of the recapture of the credit
................. 16
(see instructions)
17 Total recaptured credit
....... 17
(add lines 15 and 16; enter here and on line 6; S corporations, see instructions)
Section 2 – Election to transfer credits (Article 9-A taxpayers only)
(see instructions)
Part A – Alternative fuels credits received from affiliates
(see instructions; attach additional sheets if necessary)
Tax year
Transferor corporation name
EIN
Credit received
18
19
20
21 Total credit received from affiliates
(add lines 18, 19, and 20; include total from attached sheets,
.......................................................................................................... 21
if any; enter here and on line 2)
Certification of transferor corporation (for line 18)
I certify that I am an authorized person for the transferor named above. On behalf
:
of that corporation, I elect to transfer to the taxpayer the amount of credit shown above.
Signature of authorized person
Official title
Transferor corporation name
Date
A If you are claiming this credit as a corporate partner, mark an X in the box .....................................................................................
447001140094
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Form Ct-40 - Claim For Alternative Fuels Credit - New York State Department Of Taxation And Finance
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