Form Ct-259 - Claim For Fuel Cell Electric Generating Equipment Credit - 2011 Page 2
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2Page 2 of 2 CT-259 (2011)
Line 3 — If you are claiming more than one tax credit for this
Line 7 — Enter the lesser of line 1 or line 6.
year, enter the amount of credits claimed before applying this
If your total credits from all sources are $2 million or less, enter
tax credit. Refer to the instructions of your franchise tax return
the amount from line 7 on your franchise tax return.
to determine the order of credits. Otherwise, enter 0.
If your total credits from all sources are more than $2 million,
Article 9-A taxpayers: Refer to Form CT-600-I, Instructions for
you may be subject to the temporary credit deferral. Complete
Form CT-600, Ordering of Corporation Tax Credits.
line 7 but do not enter the amount from line 7 on your franchise
If you are included in a combined return, include any amount of
tax return. See Form CT-500 to determine the proper amounts
tax credit(s) being claimed by other members of the combined
to enter on your franchise tax return.
group, including the fuel cell electric generating equipment
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credit, that you wish to apply before your fuel cell electric
generating equipment credit.
See Form CT-1, Supplement to Corporation Tax Instructions.
Life 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 2 any
Enter on line 5 the
If you filed
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
Line 6
Form CT-185
10
Line 78
Form CT-3
Line 81 amount
Line 77
Form CT-3-A
Line 80 amount
Line 5
250
Form CT-32
Line 5
Form CT-32-A
250
Line 11
Form CT-33
250
Line 15
Line 4 plus line 12
Form CT-33-A
Line 5
250
Form CT-33-NL
52402110094
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Parent category: Financial