Form Ct-238 - Claim For Rehabilitation Of Historic Properties Credit - 2013
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1New York State Department of Taxation and Finance
CT-238
Claim for Rehabilitation of Historic
Properties Credit
All filers must enter tax period:
Tax Law – Articles 9-A, 32, and 33
beginning
ending
Legal name of corporation
Employer identification number (EIN)
Attach to Form CT-3, CT-3-A, CT-3-S, CT-32, CT-32-A, CT-32-S, CT-33, CT-33-A, or CT-33-NL.
Part 1 – Certified historic structure information and credit amounts
(attach additional sheets if necessary; see instructions)
Schedule A – Certified historic structure information
A
B
C
Property
Address of certified historic structure
Project number
Date of completion
1
2
3
Schedule B – Certified historic structure credit amounts
A – Qualified rehabilitation
B – Multiply column A
C – Enter the lesser of
Property
expenditures
by 20% (.2)
column B or $5,000,000
1
2
3
Total from additional sheet(s), if any................................................................
1 Total of column C amounts ................................................................................................................
1
2 Rehabilitation of historic properties credit from partnership(s)
..............
2
(from line 17; see instructions)
3 Unused rehabilitation of historic properties credit carried over from previous tax years ...................
3
4 Total rehabilitation of historic properties credit
...
4
(add lines 1, 2, and 3; New York S corporations, see instructions)
5 Rehabilitation of historic properties credit recapture
5
(from line 16; New York S corporations, see instructions)
6 Total rehabilitation of historic properties credit available
..........................................
6
(see instructions)
Part 2 – Computation of rehabilitation of historic properties credit used or carried forward
(New York
S corporations do not complete this section)
7 Tax due before credits
................................................................................................
7
(see instructions)
8 Tax credits claimed before rehabilitation of historic properties credit
.......................
8
(see instructions)
9a Subtract line 8 from line 7.................................................................................................................... 9a
9b Tax limitation
9b
(see instructions)............................................................................................................................
9c Credit limitation
9c
(subtract line 9b from line 9a; if line 9b is greater than line 9a, enter 0) ...................................
10 Credit used this year
................................................................................................
10
(see instructions)
11 Unused credit to be carried forward
.........................................................
(subtract line 10 from line 6)
11
Part 3 – Computation of rehabilitation of historic properties credit recapture
(see instructions)
12 Federal recapture amount on New York property..............................................................................
12
13 Amount of federal credit on New York property originally allowed ....................................................
13
14 Divide line 12 by line 13
................................................................... 14
(carry result to four decimal places)
15 Amount of New York credit originally allowed....................................................................................
15
16 New York recapture amount
...................................
16
(multiply line 15 by line 14; enter here and on line 5)
Part 4 – Partnership information
(attach additional sheets as necessary)
Name of partnership
Partnership’s EIN
Credit amount allocated
Total from additional sheet(s), if any.................................................................................................................
17 Total credit amount allocated from partnership(s)
........................................... 17
(enter here and on line 2)
A If you are claiming this credit as a corporate partner, mark an X in the box ......................................................................................
531001130094
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