Free Form CT-32-A - New York

CT-32-A
Amended return
Employer identification number

Staple forms here

New York State Department of Taxation and Finance

Tax Law -- Article 32
File number

Banking Corporation Combined Franchise Tax Return
All filers must enter tax period: beginning ending
Business telephone number

(
Legal name of corporation Mailing name (if different from legal name above)

)
Trade name/DBA State or country of incorporation

If you claim an overpayment, mark an X in the box

Date received (for Tax Department use only)

c/o
Number and street or PO box Date of incorporation

City

State

ZIP code

Foreign corporations: date began business in NYS

NAICS business code number (from federal return)

If address above is new, mark an X in the box

Principal business activity

If your name, employer identification number, address, Audit (for Tax Department use only) or owner/officer information has changed, you must file Form DTF-95. If only your address has changed, you may file Form DTF-96. You can get these forms from our Web site, by fax, or phone. See Need help? in the instructions.
County code

ZIP code (U.S. headquarters)

or

Name of country (foreign headquarters)

New York assets Total assets everywhere

Type of bank

Clearinghouse 1120F

Savings Consolidated

Other commercial: Other:

Federal return filed: 1120

If the IRS has completed an audit of any of your returns in the past 5 years, list years: Did you do business in the Metropolitan Commuter Transportation District during the tax year? ..... Yes

No

If Yes, you must file Form CT-32-M.

If a captive real estate investment trust (REIT) or captive regulated investment company (RIC) is included in this return, mark an X in the box (for definitions, see instructions)...........................................................................................................................................................................

A. Schedule A -- Computation of combined tax and payment of estimated tax (see instructions) 1 Allocated taxable entire net income (ENI) from line 59 ................ x .071 1. 2 Allocated combined alternative ENI from line 68, column E ......... × .03 2. 3 Allocated combined taxable assets from line 72, column E .......... × .0001 3. 4 Fixed minimum tax for parent corporation only ................................................................................. 4. 5 Combined franchise tax (amount from line 1, 2, 3, or 4, whichever is greatest) ...................................... 5. 6 Tax credits (see instructions) ............................................................................................................. 6. 7 Net franchise tax (subtract line 6 from line 5) ...................................................................................... 7. 8 Combined fixed minimum tax for member corporations (number of taxable member corporations × $250) ........................................................................................ 8. 9 Total combined franchise tax (add lines 7 and 8) ............................................................................... 9. First installment of estimated tax for the next period: 10a If you filed a request for extension, enter amount from Form CT-5.3, line 5 ................................... 10a. 10b If you did not file Form CT-5.3 and line 7 is over $1,000, see instructions ..................................... 10b. 11 Total (add line 9 and line 10a or 10b) ..................................................................................................... 11. 12 Total prepayments from line 210 ..................................................................................................... 12. 13 Balance (if line 12 is less than line 11, subtract line 12 from line 11) ......................................................... 13. 14 Estimated tax penalty (see instructions; mark an X in the box if Form CT-222 is attached) ............ 14. 15 Interest on late payment (see instructions) ........................................................................................ 15. 16 Late filing and late payment penalties (see instructions) ................................................................... 16. 17 Balance due (add lines 13 through 16 and enter here; enter payment amount on line A above) ................. 17.

A. Pay amount shown on line 17. Make payable to: New York State Corporation Tax Attach your payment here. Detach all check stubs. (See instructions for details.)

Payment enclosed

250 00

(continued)

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Name of corporation

Employer identification number

18 19 20 21 22a 22b 22c 23

Overpayment (if line 11 is less than line 12, subtract line 11 from line 12) ............................................... Amount of overpayment to be credited to the next period .............................................................. Balance of overpayment (subtract line 19 from line 18) ...................................................................... Amount of overpayment to be credited to Form CT-32-M ............................................................... Refund of overpayment (subtract line 21 from line 20, see instructions) ................................................ Refund of unused tax credits (see instructions) ................................................................................ Tax credits to be credited as an overpayment to next year's return (see instructions)....................... Issuer's allocation percentage (see Schedule I instructions; show computation on page 8) ....................

18. 19. 20. 21. 22a. 22b. 22c. 23.

%

Schedule B -- Computation and allocation of ENI (see instructions)
24 FTI before net operating loss (NOL) and special deductions (include disallowed dividends paid deduction: ) Additions 25 Dividends and interest effectively connected with the conduct of a trade or business not included on line 24.................................... 26 Income effectively connected with the conduct of a trade or business not included on line 24 ........................................................... 27 Dividends and interest not included on line 24 .................................................................................................................................... 28 Income taxes paid to the United States, its possessions, or to foreign countries, as deducted on federal return ............................... 29 New York State franchise taxes deducted on federal return................................................................................................................. 30 Total amount of federal depreciation from Form CT-399 and, if applicable, lines 186 and 188 (see instructions) ...................................... 31 New York State gains or losses on disposition of property from line 190 ............................................................................................ 32 Amount of special additional mortgage recording tax deducted on your federal return and claimed as a tax credit ........................... 33 Any other federal deduction previously allowable as a deduction under Article 9-B or 9-C (attach explanation) .................................... 34 Bad debt deduction allowed under IRC sections 166 or 585 ............................................................................................................... 35 Twenty percent excess of bad debt deduction (see instructions; attach computation) ............................................................................... IRC section 199 deduction: 36 Other additions (attach list; see instructions) ............................................... 37 Total additions (add lines 25 through 36) ................................................................................................................................................. Subtractions 38 Interest and other expenses not deducted on federal return which are applicable to lines 25, 26, and 27 ......................................... 39 Enter total amount of allowable New York depreciation from Form CT-399 and, if applicable, line 189 (see instructions) ..................... 40 Federal gains or losses on disposition of property from lines 191 and 193 ......................................................................................... 41 Federal income or gain from installment method transactions under Article 9-B or 9-C...................................................................... 42 IRC section 78 dividends included in the computation of lines 24 through 27 ..................................................................................... 43 Amount of wages not deducted on the federal return due to IRC section 280C .................................................................................. 44 Amount of money received from the FDIC, FSLIC, or RTC (see instructions) ....................................................................................... 45 Interest income from subsidiary capital × 17% (.17) (see instructions) (attach list) ................................................................................. 46 Dividend income from subsidiary capital × 60% (.6) (see instructions) .................................................................................................. 47 Net gains from subsidiary capital × 60% (.6) (see instructions) ............................................................................................................. 48 Interest income on obligations of New York State, its political subdivisions, and the United States × 22½% (.225) (see instructions) (attach list) 49 Adjusted eligible net income of an international banking facility (IBF) from line 185 ........................................................................... 50 Recaptured reserve for losses on loans from IRC section 585(c) taxpayers included on line 24 ........................................................ 51 Recoveries of charged-off loans included on line 24 for IRC section 585 taxpayers ........................................................................... 52 Bad debt deduction under section 1453(h) (attach computation) ........................................................................................................... 53 Bad debt deduction under section 1453(i) (attach computation) ............................................................................................................. 54 New York NOL deduction (see instructions) ........................................................................................................................................... 55 Other subtractions from FTI (attach list; includes S-7 dividend income: ) .................................................... 56 Total subtractions (add lines 38 through 55) ............................................................................................................................................ 57a ENI (add line 24 and line 37; subtract line 56) ............................................................................................................................................ % from line 103, column E or line 114)............................................................................. 57b Allocated ENI (multiply line 57a by 58 Optional depreciation adjustments (add line 187 and line 192) ............................................................................................................... 59 Allocated taxable ENI (line 57b plus or minus line 58, column E; enter next to line 1) ...................................................................................

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CT-32-A (2008) Page 2b

A Parent corporation

B Total from member corporations

(column A + column B)

C Subtotal

D Intercorporate eliminations

(column C - column D)

E Combined totals

Schedule B -- Computation and allocation of ENI
24. Additions 25. 26. 27. 28. 29. 30. 31. 32. 33. 34. 35. 36. 37. Subtractions 38. 39. 40. 41. 42. 43. 44. 45. 46. 47. 48. 49. 50. 51. 52. 53. 54. 55. 56. 57a. 57b. 58. 59. 24. 25. 26. 27. 28. 29. 30. 31. 32. 33. 34. 35. 36. 37. 38. 39. 40. 41. 42. 43. 44. 45. 46. 47. 48. 49. 50. 51. 52. 53. 54. 55. 56. 57a. 57b. 58. 59.

18. 19. 20. 21. 22a. 22b. 22c. 23.

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Name of corporation

Employer identification number

Schedule C -- Computation and allocation of alternative ENI
60 61 62 63 64 65 66 67 68 ENI from line 57a (see instructions) ........................................................................................................................................................ Interest income from subsidiary capital from line 45 ............................................................................................................................ Dividend income from subsidiary capital from line 46 .......................................................................................................................... Net gain from subsidiary capital from line 47 ....................................................................................................................................... Interest income on obligations of New York State, its political subdivisions, and the United States, from line 48 ................................ Alternative ENI (add lines 60 through 64) ................................................................................................................................................ % from line 103, column E or line 121, column E) .............................................. Allocated alternative ENI (multiply line 65 by Optional depreciation adjustments from line 58 ................................................................................................................................... Allocated taxable alternative ENI (line 66 plus or minus line 67, column E; also enter next to line 2) ............................................................

Schedule D -- Computation of taxable assets (see instructions)
69 70 71 72 Average value of total assets ............................................................................................................................................................... Money or other property received from the FDIC, FSLIC, or RTC (see instructions) ............................................................................. Taxable assets (subtract line 70 from line 69) .......................................................................................................................................... % from line 150 or line 161; also enter next to line 3) .......................................... Allocated taxable assets (multiply line 71 by Net worth on last day of the tax year Total assets on last day of the tax year = .............................................................

73 Compute net worth ratio: 74 Compute percentage of mortgages included in total assets: Additional information required

Average quarterly balance of mortgages = Average quarterly balance of total assets .............................................................

Are you a member of a federal consolidated group? ....................................................................................... If you answered Yes, complete items A through E. A. B. C. D. E.

Yes

No

Number of corporations included in the federal consolidated group ........................................................ Total consolidated FTI before the net operating loss deduction (NOLD) .................................................. Total consolidated FTI before the NOLD of corporations that are included in the federal consolidated return but that are not included in a combined return for New York State tax ....................................... Total consolidated FTI before the NOLD of corporations that are not included in the federal consolidated return but that are included in a combined return for New York State tax........................ If 65% or more of the voting stock of the deemed parent corporation is owned or controlled, directly or indirectly, by another corporation, enter the name and employer identification number of that corporation below.
Name Employer identification number

F.

Mark an X in the box and attach Form CT-60-QSSS if any member of the combined group is the parent of a QSSS ............

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CT-32-A (2008) Page 3b

A Parent corporation

B Total from member corporations

(column A + column B)

C Subtotal

D Intercorporate eliminations

(column C - column D)

E Combined totals

Schedule C -- Computation and allocation of alternative ENI
60. 61. 62. 63. 64. 65. 66. 67. 68. 60. 61. 62. 63. 64. 65. 66. 67. 68.

Schedule D -- Computation of taxable assets
69. 70. 71. 72. 73. 74. % % 69. 70. 71. 72.

Note: A banking corporation whose largest tax, computed on a separate basis, is on taxable assets and whose net worth ratio, computed on a separate basis, is less than 5% and whose total assets, computed on a separate basis, are made up of 33% or more of mortgages, cannot be included on the combined return.

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Name of corporation

Employer identification number

Schedule E -- Allocation percentages (see instructions)
Are you a banking corporation described in Tax Law section 1452(a)(9)? ......................................................... Yes Are you substantially engaged in providing management, administrative, or distribution services to an investment company as such terms are defined in Tax Law section 1454(a)(2)(G)?...................................... Yes If you answered Yes to both questions, then you must allocate using the receipts factor (see page 14 of the instructions). No No

Part 1 -- Computation of ENI allocation percentage

If you are claiming an allocation outside New York State, attach an explanation of the business carried on outside New York that gives you the right to allocate. If the corporation has an IBF located in New York State, mark an X in the appropriate box below and see instructions. The corporation computed ENI using the: IBF modification method or IBF formula allocation method 75 Wages, salaries, and other compensation of employees (except general executive officers) within New York State .......................... 76 Multiply line 75 by 80% (.8) .................................................................................................................................................................. 77 Wages, salaries, and other compensation of employees (except general executive officers) within and outside New York State ...... 78 Percentage in New York State (divide line 76 by line 77 in column E) ....................................................................................................... Receipts during the tax period from within New York State: 79 Interest income from loans and financing leases ................................................................................................................................. 80 Other income from loans and financing leases .................................................................................................................................... 81 Lease transactions and rents ............................................................................................................................................................... 82 Interest from bank, credit, travel, entertainment, and other credit card receivables ............................................................................ 83 Service charges and fees from bank, credit, travel, entertainment, and other credit cards ................................................................. 84 Receipts from merchant discounts....................................................................................................................................................... 85 Income from trading activities and investment activities ...................................................................................................................... 86 Fees or charges from letters of credit, traveler's checks, and money orders ....................................................................................... 87 Performance of services ...................................................................................................................................................................... 88 Royalties .............................................................................................................................................................................................. 89 All other business receipts ................................................................................................................................................................... 90 Total receipts from within New York State (add lines 79 through 89) ....................................................................................................... Receipts during the tax period from within and outside New York State: 91 Interest income from loans and financing leases ................................................................................................................................. 92 Other income from loans and financing leases .................................................................................................................................... 93 Lease transactions and rents ............................................................................................................................................................... 94 Interest from bank, credit, travel, entertainment, and other credit card receivables ............................................................................ 95 Service charges and fees from bank, credit, travel, entertainment, and other credit cards ................................................................. 96 Receipts from merchant discounts....................................................................................................................................................... 97 Income from trading activities and investment activities ...................................................................................................................... 98 Fees or charges from letters of credit, traveler's checks, and money orders ....................................................................................... 99 Performance of services ...................................................................................................................................................................... 100 Royalties .............................................................................................................................................................................................. 101 All other business receipts ................................................................................................................................................................... 102 Total receipts from within and outside New York State (add lines 91 through 101) .................................................................................. 103 Percentage in New York State (divide line 90 by line 102, in each of columns A and E; see instructions) ....................................................... 104 Additional receipts percentage (enter percentage from line 103, column E) .............................................................................................. Deposits maintained in branches within New York State: 105 Deposits of $100,000 or more.............................................................................................................................................................. 106 Deposits of less than $100,000............................................................................................................................................................ 107 Deposits within New York State (add lines 105 and 106) .........................................................................................................................
(continued)

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CT-32-A (2008) Page 4b

A Parent corporation

B Total from member corporations

(column A + column B)

C Subtotal

D Intercorporate eliminations

(column C - column D)

E Combined totals

Schedule E -- Allocation percentages

Part 1

75. 76. 77. 78. 79. 80. 81. 82. 83. 84. 85. 86. 87. 88. 89. 90. 91. 92. 93. 94. 95. 96. 97. 98. 99. 100. 101. 102. 103. 104. 105. 106. 107.

75. 76. 77. 78. 79. 80. 81. 82. 83. 84. 85. 86. 87. 88. 89. 90. 91. 92. 93. 94. 95. 96. 97. 98. 99. 100. 101. 102. 103. 104. 105. 106. 107.

%

%

% %

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CT-32-A (2008)
Employer identification number

Name of corporation

Schedule E -- Allocation percentages (continued) Deposits maintained in branches within and outside New York State: 108 Deposits of $100,000 or more.............................................................................................................................................................. 109 Deposits of less than $100,000............................................................................................................................................................ 110 Deposits within and outside New York State (add lines 108 and 109) ..................................................................................................... 111 Percentage in New York State (divide line 107 by line 110, in each of columns A and E) ............................................................................. 112 Additional deposits percentage (enter percentage from line 111, column E) .............................................................................................. 113 Total of New York State percentages (add lines 78, 103, 104, 111, and 112 in column E) .......................................................................... 114 ENI allocation percentage (see instructions) ............................................................................................................................................................ Part 2 -- Computation of alternative ENI allocation percentage
Wages, salaries, and other compensation of employees (except general executive officers) within New York State .......................... Wages, salaries, and other compensation of employees (except general executive officers) within and outside New York State ...... Percentage in New York State (divide line 115 by line 116, in each of columns A and E) ............................................................................. Receipts percentage (enter percentage from line 103) ............................................................................................................................. Deposits percentage (enter percentage from line 111) ............................................................................................................................. Add lines 117, 118, and 119 in columns A and E ................................................................................................................................ Alternative ENI allocation percentage (see instructions) ........................................................................................................................ Part 3 -- Computation of taxable assets allocation percentage (If the corporation has an IBF located in New York State, activities of the IBF must be included in both the numerator and denominator when computing the taxable assets allocation.) 122 Wages, salaries, and other compensation of employees (except general executive officers) within New York State .......................... 123 Multiply line 122 by 80% (.8) ................................................................................................................................................................ 124 Wages, salaries, and other compensation of employees (except general executive officers) within and outside New York State ...... 125 Percentage in New York State (divide line 123 by line 124 in column E) .................................................................................................... Receipts during the tax period from within New York State: 126 Interest income from loans and financing leases ................................................................................................................................. 127 Other income from loans and financing leases .................................................................................................................................... 128 Lease transactions and rents ............................................................................................................................................................... 129 Interest from bank, credit, travel, entertainment, and other credit card receivables ............................................................................ 130 Service charges and fees from bank, credit, travel, entertainment, and other credit cards ................................................................. 131 Receipts from merchant discounts....................................................................................................................................................... 132 Income from trading activities and investment activities ...................................................................................................................... 133 Fees or charges from letters of credit, traveler's checks, and money orders ....................................................................................... 134 Performance of services ...................................................................................................................................................................... 135 Royalties .............................................................................................................................................................................................. 136 All other business receipts ................................................................................................................................................................... 137 Total receipts from within New York State (add lines 126 through 136) .................................................................................................... Receipts during the tax period from within and outside New York State: 138 Interest income from loans and financing leases ................................................................................................................................. 139 Other income from loans and financing leases .................................................................................................................................... 140 Lease transactions and rents ............................................................................................................................................................... 141 Interest from bank, credit, travel, entertainment, and other credit card receivables ............................................................................ 142 Service charges and fees from bank, credit, travel, entertainment, and other credit cards ................................................................. 143 Receipts from merchant discounts....................................................................................................................................................... 144 Income from trading activities and investment activities ...................................................................................................................... 145 Fees or charges from letters of credit, traveler's checks, and money orders ....................................................................................... 146 Performance of services ...................................................................................................................................................................... 147 Royalties .............................................................................................................................................................................................. 148 All other business receipts ................................................................................................................................................................... 149 Total receipts from within and outside New York State (add lines 138 through 148) ................................................................................ 150 Percentage in New York State (divide line 137 by line 149 in column E; see instructions) ............................................................................ 151 Additional receipts percentage (enter percentage from line 150, column E) .............................................................................................. 115 116 117 118 119 120 121

(continued)

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CT-32-A (2008) Page 5b
A Parent corporation B Total from member corporations
(column A + column B)

C Subtotal

D Intercorporate eliminations

(column C - column D)

E Combined totals

Schedule E -- Allocation percentages (continued)
108. 109. 110. 111. 112. 113. 114. 108. 109. 110. 111. 112. 113. 114.

%

% % % %

Part 2
115. 116. 117. 118. 119. 120. 121. 115. 116. 117. 118. 119. 120. 121.

% % % % %

% % % % %

Part 3
122. 123. 124. 125. 126. 127. 128. 129. 130. 131. 132. 133. 134. 135. 136. 137. 138. 139. 140. 141. 142. 143. 144. 145. 146. 147. 148. 149. 150. 151. 122. 123. 124. 125. 126. 127. 128. 129. 130. 131. 132. 133. 134. 135. 136. 137. 138. 139. 140. 141. 142. 143. 144. 145. 146. 147. 148. 149. 150. 151.

%

% %

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Page 6a CT-32-A (2008)

Name of corporation

Employer identification number

Schedule E -- Allocation percentages (continued)
Deposits maintained in branches within New York State: 152 Deposits of $100,000 or more.............................................................................................................................................................. 153 Deposits of less than $100,000............................................................................................................................................................ 154 Deposits within New York State (add lines 152 and 153) ......................................................................................................................... Deposits maintained in branches within and outside New York State: 155 Deposits of $100,000 or more.............................................................................................................................................................. 156 Deposits of less than $100,000............................................................................................................................................................ 157 Deposits within and outside New York State (add lines 155 and 156) ..................................................................................................... 158 Percentage in New York State (divide line 154 by line 157 in column E) .................................................................................................... 159 Additional deposits percentage (enter percentage from line 158) ............................................................................................................. 160 Total New York State percentages (add lines 125, 150, 151, 158, and 159 in column E) ............................................................................. 161 Taxable assets allocation percentage (see instructions) ........................................................................................................................

Schedule F -- Computation of IBF adjusted eligible net income or loss
If the corporation has an IBF located in New York State, mark an X in the appropriate box below and see instructions.

IBF modification method or IBF formula allocation method Computation of eligible gross income 162 Interest income from eligible loans ................................................................................................. 162. 163 Interest income from eligible deposits............................................................................................. 163. 164 Income from foreign exchange trading and hedging transactions .................................................. 164. 165 Fee income from eligible transactions............................................................................................. 165. 166 Eligible gross income (add lines 162 through 165) .............................................................................. 166. Computation of applicable expenses 167 Direct expenses .............................................................................................................................. 167. 168 Indirect expenses ............................................................................................................................ 168. 169 Total applicable expenses (add lines 167 and 168) .............................................................................. 169. Computation of ineligible funding amount 170 Eligible net income (subtract line 169 from line 166) ............................................................................. 170. 171 Average aggregate liabilities and other sources of funds of the IBF which are not owed to or received from foreign persons ............................................................................................. 171. 172 Average aggregate liabilities and other sources of funds of the IBF ............................................... 172. 173 Divide line 171 by line 172 ................................................................................................................ 173. 174 Ineligible funding amount (multiply line 170 by line 173) ....................................................................... 174. 175 Remaining amount (subtract line 174 from line 170; also enter on line 183) ............................................. 175. Computation of floor amount and adjusted eligible net income or loss 176 Average aggregate amount of loans to and deposits with foreign persons in financial accounts within New York State for tax years 1975, 1976, and 1977 ......................................................... 176. 177 Statutory percentage for the current tax year ................................................................................. 177. 178 Multiply line 176 by line 177 .............................................................................................................. 178. 179 Average aggregate amount of loans to and deposits with foreign persons in financial accounts within New York State (other than IBF) for the current tax year ................................................... 179. 180 Balance (subtract line 179 from line 178) ............................................................................................... 180. 181 Average aggregate amount of loans to and deposits with foreign persons in financial accounts of the IBF for the current tax year ................................................................................ 181. 182 Enter 100 or the percentage obtained by dividing line 180 by line 181, whichever is less................ 182. 183 Remaining amount (enter amount from line 175) ................................................................................ 183. 184 Floor amount (multiply line 182 by line 183) .......................................................................................... 184. 185 Adjusted eligible net income or loss (subtract line 184 from line 183; also enter on line 49) ..................... 185.
The corporation computed ENI using the:

%

%

%

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CT-32-A (2008) Page 6b

A Parent corporation

B Total from member corporations

(column A + column B)

C Subtotal

D Intercorporate eliminations

(column C - column D)

E Combined totals

Schedule E -- Allocation percentages (continued)
152. 153. 154. 155. 156. 157. 158. 159. 160. 161. 152. 153. 154. 155. 156. 157. 158. 159. 160. 161.

% % % %

Schedule G -- Computation of New York depreciation on certain property when method differs from federal (see instructions)
Part 1 -- Depreciation on qualified New York property acquired between January 1, 1964, and December 31, 1967 (Enter the description
of each property and date acquired ; then complete columns C through H on the corresponding lines below) Item A B C D E Item A B C D E Totals C Cost D Federal depreciation prior years E Federal depreciation this year F G New York depreciation New York depreciation prior years this year H Undepreciated balance A Description of property B Date acquired

186 Add Part 1 column E amounts Combine this total with line 188, and enter on line 30. 187 Add Part 1 column G amounts Combine this total with line 192, and enter on line 58.





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Page 7 CT-32-A (2008)

Schedule G -- Computation of New York depreciation on certain property when method differs from federal (continued)
Part 2 -- Other property on which New York depreciation differs from federal (enter the description of each property and the date acquired; then complete columns C through H on the corresponding lines below).
Item A B C D E Item A B C D E Totals A Description of property B Date acquired

C Cost

D Federal depreciation prior years

E Federal depreciation this year

F G New York depreciation New York depreciation prior years this year

H Undepreciated balance

188 Add Part 2, column E amounts Combine this total with line 186 and enter on line 30. 189 Add Part 2, column G amounts; enter on line 39.





Schedule H -- Computation of New York gain or loss on disposition of certain property acquired prior to January 1, 1973 (see instructions)
Part 1 -- Property acquired prior to: January 1, 1926 by commercial banks; January 1, 1944 by savings banks; January 1, 1953 by savings and loan associations
A Description of property B Cost or fair market price on valuation date C Selling price D New York gain or loss
(column C ­ column B)

E Federal gain or loss

Totals (show any negative amounts with a minus (-) sign) 190 Add column D amounts; enter on line 31. 191 Add column E amounts; combine this total with line 193 and enter on line 40.





Part 2 -- Property on which optional depreciation was claimed or on which the method used for New York State differed from federal depreciation deducted
A Description of property B Depreciation basis for New York State C Selling price D New York gain or loss
(column C ­ column B)

E Federal gain or loss

Totals (show any negative amounts with a minus (-) sign) 192 Add column D amounts; combine this total with line 187 and enter on line 58. 193 Add column E amounts; combine this total with line 191 and enter on line 40. Schedule I -- Computation of the issuer's allocation percentage -- Complete Method 1, 2, or 3 (see instructions) Method 1 -- Enter the alternative ENI allocation percentage from line 121, column A (enter here and on line 23) ............................................................................. Method 2 -- A New York State gross income ........................................................ B Worldwide gross income ............................................................... Divide line A by line B (enter here and on line 23) .................................................................................................



%

%

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CT-32-A (2008) Page 8

Method 3 -- Computation of subsidiary capital allocated to New York State -- Attach separate sheets displaying this information formatted as below, if necessary. Description of subsidiary capital
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 D E Item Name EIN

A

% of voting stock owned

B

Average value of subsidiary capital

C

Current liabilities attributable to subsidiary capital

D

Net average value (column C ­ column D)

E

Issuer's allocation %

F

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

G

A B C D E

Amounts from attached list 194 Totals....................................................................................... 194. Method 3 -- Computation of business capital allocated to New York State 195 Average value of total assets from line 69, column A ....................................................................... 196 Current liabilities (see instructions) ................................................... 196. 197 Total net average value of subsidiary capital from line 194, column E 197. 198 Net business assets (subtract lines 196 and 197 from line 195) ............................................................. 199 Enter the alternative ENI allocation percentage from line 121, column A ......................................... 200 Business assets allocated to New York State (multiply line 198 by line 199) ......................................... Method 3 -- Computation of issuer's allocation percentage 201 Subsidiary capital and business capital allocated to New York State (add line 194, column G and line 200) 202 Total worldwide capital (see instructions) ............................................................................................ 203 Issuer's allocation percentage (divide line 201 by line 202). Enter here and on line 23 ........................
Composition of prepayments -- Use the following worksheet to determine the prepayments of franchise tax on line 12. If you need more space, write see attached here and enter all relevant prepayment information on a separate sheet. Transfer the total to line 12.

195.

198. 199. 200. 201. 202. 203.

%

%

Combined franchise tax
Date paid Amount

204 205a 205b 205c 206 207 208 209

Mandatory first installment of combined group ..................................................... 204. Second combined group installment from Form CT-400 ....................................... 205a. Third combined group installment from Form CT-400 ........................................... 205b. Fourth combined group installment from Form CT-400......................................... 205c. Payment with extension request, from Form CT-5.3 ............................................. 206. Overpayment credited from prior years' combined returns (see instructions) ....................................... Overpayment credited from Form CT-32-M Period .................................................... Total prepayments from member corporations not previously included in the combined return (from Forms CT-32-A/C) ...................................................................................................................... 210 Total prepayments (add lines 204 through 209; enter on line 12) ..............................................................

207. 208. 209. 210.

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CT-32-A (2008) Page 9

Summary of tax credits claimed on line 6 against current year's franchise tax Form CT-41 ... Form CT-43 ... Form CT-44 ... Form CT-249 Form CT-250 Form CT-259 Form CT-601 Form CT-601.1 Form CT-602 ... Form CT-604 ... Form CT-606 ... Form CT-611 ... Form CT-612 ... Form CT-613 ... Form DTF-624 Form DTF-630 CT-631 .............. Credit for servicing mortgages
(attach statement)

Other credits .....

211 Total of credits listed above (enter here and on line 6 indicating a negative total as such; attach appropriate form or statement for each credit claimed) ................................................................. 212 Total tax credits claimed on line 211 that are refund eligible (see instructions) ....................................
Designee's name (print) Third ­ party Yes No designee Designee's e-mail address (see instructions)

211. 212.
Designee's phone number ( )

PIN
Official title Date ID number Address City State Date ZIP code

Certification: I certify that this return and any attachments are to the best of my knowledge and belief true, correct, and complete. Authorized person Paid preparer use only
Signature of authorized person E-mail address of authorized person

Firm's name (or yours if self-employed) Signature of individual preparing this return E-mail address of individual preparing this return

See instructions for where to file.

42114080094