Free CT-3-ATT - New York

Staple forms here

CT-3-ATT
Name

New York State Department of Taxation and Finance

Schedules B, C, and D -- Attachment to Form CT-3
General Business Corporation Franchise Tax Return
Employer identification number (EIN)

Attach to Form CT-3, General Business Corporation Franchise Tax Return.

Schedule B, Part 1 -- Computation of investment capital and investment allocation percentage
Attach separate sheets if necessary, displaying this information formatted as below.

Section 1 -- Corporate and governmental debt instruments
Description of investment (identify each debt instrument and its date of maturity here; for each debt instrument complete columns C through G on the
corresponding lines below) Item A B Item C Average value D Liabilities directly or indirectly attributable to investment capital E Net average value
(column C ­ column D)

A -- Debt instrument

B -- Maturity date

F Issuer's allocation %

G Value allocated to New York State
(column E × column F)

A B Amounts from attached list Totals of Section 1

1.

Section 2 -- Corporate stock, stock rights, stock warrants, and stock options
Description of investment (identify each investment and enter number of shares here; for each investment complete columns C through G on the
corresponding lines below) Item A B Item C Average value A -- Investment B -- Number of shares

D Liabilities directly or indirectly attributable to investment capital

E Net average value
(column C ­ column D)

F Issuer's allocation %

G Value allocated to New York State
(column E × column F)

A B Amounts from attached list Totals of Section 2 Totals of Section 1 (from line 1) Totals (add lines 2 and 3 in columns C, D, E, and G)

2. 3. 4.

5 Investment allocation percentage without the addition of cash (divide line 4, column G, by line 4, column E). Use to compute Form CT-3, lines 20, 37, and 67; and Form CT-38, line 7 .......................................................... Cash (optional) 6. 7. Investment capital (add lines 4 and 6 in columns C, D, and E). Enter column E total on Form CT-3, line 35

5.

%

43801080094

Page 2 of 4 CT-3-ATT (2008)

Schedule B, Part 2 -- Computation of investment income before allocation (see instructions)
8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 Interest income from investment capital in Part 1, Section 1 ........................................................... Interest income from bank accounts (if line 5 is zero, enter 0 here) ....................................................... All other interest income from investment capital .............................................................................. Dividend income from investment capital .......................................................................................... Net capital gain or loss from investment capital ................................................................................ Investment income other than interest, dividends, capital gains, or capital losses ........................... Total investment income (add lines 8 through 13) ................................................................................. Interest deductions directly attributable to investment capital ....... 15. Noninterest deductions directly attributable to investment capital 16. Interest deductions indirectly attributable to investment capital.... 17. Noninterest deductions indirectly attributable to investment capital 18. Total deductions (add lines 15 through 18) ............................................................................................. Balance (subtract line 19 from line 14) ................................................................................................... Apportioned New York net operating loss deduction (NOLD) ........................................................... Investment income before allocation (subtract line 21 from line 20; enter here and on Form CT-3, line 18) 8. 9. 10. 11. 12. 13. 14.

19. 20. 21. 22.

Schedule C, Part 1 -- Income attributable to subsidiary capital
23 24 25 26 Interest from subsidiary capital (attach list) ........................................................................................ Dividends from subsidiary capital (attach list) ..................................................................................... Capital gains from subsidiary capital (see instructions; attach list) ........................................................ Total (add lines 23 through 25; enter here and on Form CT-3, line 10) ........................................................ 23. 24. 25. 26.

Schedule C, Part 2 -- Computation and allocation of subsidiary capital base and tax
Include all corporations, except a DISC, in which you own more than 50% of the voting stock. Attach separate sheets if necessary, displaying this information formatted as below.
A -- Description of subsidiary capital (list the name of each corporation and the EIN here; for each corporation complete columns B through G on the corresponding lines below) Item A B C Name EIN

A
Item

B
% of voting stock owned

C
Average value

D
Liabilities directly or indirectly attributable to subsidiary capital

E
Net average value
(column C ­ column D)

F
Issuer's allocation %

G
Value allocated to New York State
(column E × column F)

A B C

Amounts from attached list .... 27 Totals (add amounts in columns C and D) 27. 28 Total net average value of subsidiary capital (add amounts in column E; enter here and on Form CT-3, line 33) ...................... 28. 29 Subsidiary capital base before deduction (add amounts in column G) ....................................................... 30 Value of subsidiary capital included in column G of subsidiaries taxable under Tax Law Article 32; Article 33; or Article 9, section 186 ..................................................................................... 31 Subsidiary capital base (subtract line 30 from line 29; enter here and on Form CT-3, line 76) ......................... 32 Subsidiary capital base tax (multiply line 31 by .0009; enter here, on Form CT-3, line 77, and on Form CT-38, line 25) ....................................................................................................................................

29. 30. 31. 32.

43802080094

CT-3-ATT (2008) Page 3 of 4

Qualified public utilities: use Schedule D, Part 1 to compute the adjustment for entire net income (ENI). Transferees: use lines 40, 41, and 43 only to compute the adjustment for ENI.

Schedule D, Part 1 -- Adjustments for qualified public utilities and transferees
Other additions 33 Federal depreciation deduction for transition property (see instructions) ............................................ 34 Federal loss on the sale of transition property (see instructions) ......................................................... 35 New York gain on the sale of transition property (see instructions) ..................................................... 36 Add lines 33, 34, and 35 (enter here and include on Form CT-3, line 8) .................................................. Other subtractions 37 New York depreciation deduction for transition property (see instructions) .......................................... 38 New York loss on the sale of transition property (see instructions) ...................................................... 39 Federal gain on the sale of transition property (see instructions) ........................................................ 40 Transition property basis adjustment carryover to gain transactions ................................................. 41 Transition property basis adjustment carryover to loss transactions ................................................. 42 New York regulatory asset deduction ................................................................................................ 43 Add lines 37 through 42 (enter here and include on Form CT-3, line 15) ................................................. 33. 34. 35. 36. 37. 38. 39. 40. 41. 42. 43.

Qualified power producers or qualified pipeline corporations: use Schedule D, Part 2 if you claim a depreciation deduction on transition property for federal income tax purposes.

Schedule D, Part 2 -- Adjustments for qualified power producers and qualified pipeline corporations
Other additions 44 Federal depreciation deduction for transition property (see instructions; enter here and include on Form CT-3, line 8) ......................................................................................................................... Other subtractions 45 New York depreciation deduction for transition property (see instructions; enter here and include on Form CT-3, line 15) .......................................................................................................................

44.

45.

43803080094

Page 4 of 4 CT-3-ATT (2008)

This page was intentionally left blank.

43804080094