Form Ct-259 - Claim For Fuel Cell Electric Generating Equipment Credit - 2012 Page 2
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2Page 2 of 2 CT-259 (2012)
group, including the fuel cell electric generating equipment
credit, that you wish to apply before your fuel cell electric
generating equipment credit.
CT-33 and CT-33-A filers, including unauthorized insurance
corporations: Do not enter on this line any amount of empire
zone (EZ) wage tax credit, zone equivalent area (ZEA) wage tax
credit, or EZ capital tax credit you may be claiming. If you are
included in a combined return, do not include any amount of
these credits being claimed by other members of the combined
group.
Line 5 — Enter your minimum tax using the Lines 2 and 5
entries table.
Lines 2 and 5 entries table
Enter on line 5 the
If you filed
Enter on line 2 any
net recaptured tax
minimum tax below
credits plus the
amount from
Forms CT-183 and CT-184
Line 4 of
75
Form CT-183
plus the amount
from line 3 or 4 of
Form CT-184
10
Form CT-185
Line 6
Form CT-3
Line 78
Line 81 amount
Form CT-3-A
Line 77
Line 80 amount
Form CT-32
Line 5
250
250
Form CT-32-A
Line 5
250
Form CT-33
Line 11
Form CT-33-A
Line 15
Line 4 plus line 12
Form CT-33-NL
Line 5
250
Line 7 — Enter the lesser of line 1 or line 6.
If your total credits from all sources are $2 million or less, enter
the amount from line 7 on your franchise tax return.
If your total credits from all sources are more than $2 million,
you may be subject to the temporary credit deferral. Complete
line 7 but do not enter the amount from line 7 on your franchise
tax return. See Form CT-500 to determine the proper amounts
to enter on your franchise tax return.
Need help? and Privacy notification
See Form CT-1, Supplement to Corporation Tax Instructions.
524002120094
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