Form It-252 - Investment Tax Credit For The Financial Services Industry - 2013 Page 2
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3Page 2 of 3 IT-252 (2013)
Part 3 – 90% end-of-year test
Computation of percentage of employees in New York State
(see instructions)
for the current tax year:
Current tax year
March 31
June 30 September 30 December 31
Total
Number of employees in New York State
5a Average number of employees in New York State during the current tax year
...
(divide Total column above by four)
5a
5b Number of employees in New York State on the last day of your first tax year in which you were subject to tax
in New York State
......................................................................
(taxpayers subject to tax in 1998 see instructions)
5b
6 Percentage of employees in New York State for the current tax year
..............................
(divide line 5a by line 5b)
6
%
Does the percentage on line 6 equal or exceed 90%? .................................................... Yes
No
If Yes, continue with Part 4. If No, you do not qualify using the 90% end-of-year test.
Part 4 – Computation of credit
Individual, partnership,
and fiduciary
.
7 Credit from line 25
..........................................................
7
(see instructions)
00
Beneficiary
8 Share of investment tax credit from the estate or trust (
) ...
.
8
see instructions
00
Partnership name:
Partner
Employer identification number .......
9 Partner’s share of investment tax credit from the partnership
.
...
9
(see instr.)
00
S corporation name:
S corporation
shareholder
Employer identification number .......
10 Shareholder’s share of investment tax credit from the S corporation
10
.
(see instr.)
00
(add lines 7 through 10; fiduciaries: see instructions)
11 Total
.............................
11
.
00
12 Fiduciary: Enter credit allocated to beneficiaries in Part 8, column C ........................................... 12
.
00
.
13 Subtract line 12 from line 11
............................................................. 13
(partnerships: see instructions)
00
14 Available carryover credit from last year’s Form IT-252 .................................................................. 14
.
00
.
15 Investment tax credit
........................................................................................ 15
(add lines 13 and 14)
00
(from line 23; fiduciaries: see instructions)
.
16 Total addback of credit
....................................................... 16
00
.
17a Total investment tax credit (ITC)
............................................................................ 17a
(see instructions)
00
.
17b Net ITC recapture
.................................................................................................. 17b
(see instructions)
00
Part 5 – Summary of addback of credit on early dispositions
18 Individual’s and partnership’s addback of credit on early dispositions
.
18
(from line 29; see instructions)
00
19 Beneficiary’s share of addback of credit on early dispositions
.
.............................. 19
(see instructions)
00
20 Partner’s share of addback of credit on early dispositions
.
.................................... 20
(see instructions)
00
21 S corporation shareholder’s share of addback of credit on early dispositions
.
....... 21
(see instructions)
00
22 Estate’s or trust’s addback of credit on early dispositions
.
........................................... 22
(from line 29)
00
.
23 Total
.................................................................................... 23
(add lines 18 through 22; see instructions)
00
252002130094
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