Free CT-185 - New York

Staple forms here

CT-185
Final return
Employer identification number

New York State Department of Taxation and Finance

Amended return

Cooperative Agricultural Corporation Franchise Tax Return
Tax Law -- Article 9, Section 185
File number Business telephone number

For calendar year 2008
If you claim an overpayment, mark an X in the box

(
Legal name of corporation

)
Trade name/DBA State or country of incorporation

Mailing name (if different from legal name above) and address

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 the Need help? section of the instructions. Payment enclosed

A. Pay amount shown on line 13. Make payable to: New York State Corporation Tax Attach your payment here. Detach all check stubs. (See instructions for details.)

A.

Computing tax (See Form CT-185-I, Instructions for Form CT-185, for assistance in completing this return.)
1 2 3 4 5 6 7 Value of issued capital stock (the larger of line 19, line 20, or line 21) ... 1. New York base (multiply line 1 by %, from line 30) ................. 2. Tax on allocated issued capital stock at one mill (multiply line 2 by .001) .................................................. Tax (based on dividend rate) from line 45 ........................................................................................ Minimum tax ....................................................................................................................................... Tax due (amount from line 3, 4, or 5, whichever is largest; authorized foreign corps see instructions) ........... Tax credits: Mark an X in the box(es) indicating the form(s) filed and attach form(s): CT-40

3. 4. 5. 6.

10 00

CT-41 CT-43 CT-243 CT-249 CT-259 CT-601 CT-603 CT-606 7. CT-611 CT-612 CT-613 CT-631 DTF-630 Other: 8 Total tax (subtract line 7 from line 6) ..................................................................................................... 8. 9 Prior payments ................................................................................................................................. 9. 10 Balance (if line 9 is less than line 8, subtract line 9 from line 8) .................................................................. 10. 11 Interest on late payment (see instructions) ......................................................................................... 11. 12 Late filing and late payment penalties (see instructions) .................................................................... 12. 13 Balance due (add lines 10, 11, and 12 and enter here; enter the payment amount on line A above) ........... 13. 14 Overpayment (if line 8 is less than line 9, subtract line 8 from line 9) ......................................................... 14. 15 Amount of overpayment to be credited to next period...................................................................... 15. 16a Amount of overpayment to be refunded (subtract line 15 from line 14) ................................................ 16a. 16b Refund of unused tax credits (attach appropriate forms)...................................................................... 16b. 16c Amount of refundable credit to be applied as an overpayment to next year's tax ............................ 16c. Schedule A -- Assets and liabilities (use end of year values only) End of year values 17 Total assets from your balance sheet ........................................................................................ 17. 18 Total liabilities from your balance sheet ..................................................................................... 18. 19 Net value of assets (subtract line 18 from line 17) ............................................................................ 19. Schedule B -- Computing net value of issued capital stock (see instructions) Part 1 -- Average value A ­ Class of stock B ­ Number of C ­ Selling price during year D ­ Average selling price E ­ Net value shares at year end (column B x column D) High Low Common Preferred No-par-value Total Net value (add column E) 20. Part 2 -- Computing net value at $5 per share Total number of shares from Schedule B, Part 1, column B: . Multiply by $5 per share 21.

40601080094

Attach a copy of your federal return.

Page 2 of 2

CT-185 (2008)

Schedule C -- Computing tax rate if dividend rate is 6% or more on some or all classes of capital stock (see instructions)
A Class of stock Common Preferred No-par-value B Value of stock on which dividends were paid C Dividends paid D Dividend rate
(C ÷ B)

% % %

E If column D is 6% or more, multiply each percent, including fractions of a percent, in column D by .00025 (¼ mill) Tax rate (enter on line 33, Schedule E) Tax rate (enter on line 36, Schedule E) Tax rate (enter on line 39, Schedule E)

Schedule D -- Allocation percentage/issuer's allocation percentage ­ if all of your assets are in New York, enter 100 on line 30 (see instructions) A -- New York State B -- Everywhere Average value for the year of:
22 Cash and bank balance.................................................................... 23 Accounts receivable ......................................................................... 24 Shares of stock of other companies owned (attach list showing corporate name, shares held, and actual value) ...................... 25 Bonds, loans, and other securities held, used, or employed ............ 26 All other assets ................................................................................. 27 Leaseholds ....................................................................................... 28 Real estate owned............................................................................ 29 Total (add lines 22 through 28) ............................................................ 30 Allocation percentage/issuer's allocation percentage (divide line 29, column A, by column B; use this amount to compute line 2) ............................ 22. 23. 24. 25. 26. 27. 28. 29. 30. %

Schedule E -- Computing tax (based on dividend rate if Schedule C, column D, is 6% or more; see instructions)
31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 Par value common stock (from Schedule C, column B) ........................ 31. Taxable base (multiply line 31 by %, from line 30) ..................... 32. Tax (multiply line 32 by , the tax rate from Schedule C, column E) ................................................... Par value preferred stock (from Schedule C, column B) ....................... 34. Taxable base (multiply line 34 by %, from line 30) .................... 35. Tax (multiply line 35 by , the tax rate from Schedule C, column E) ................................................... No-par-value stock (from Schedule C, column B) ................................. 37. Taxable base (multiply line 37 by %, from line 30) ................... 38. Tax (multiply line 38 by , the tax rate from Schedule C, column E) ................................................... Remaining value of capital stock ...................................................... 40. Value of stock used in computing line 40 on which dividends of 6% or more were paid 41. Taxable stock (subtract line 41 from line 40) ......................................... 42. Taxable base (multiply line 42 by %, from line 30) ................... 43. Tax on one mill (multiply line 43 by .001) ................................................................................................ Tax on allocated issued capital stock using dividend rates (add lines 33, 36, 39, and 44; enter here and on line 4) ....

33.

36.

39.

44. 45.
Designee's phone number ( )

Designee's name (print) Third ­ party Yes No designee Designee's e-mail address (see instructions)

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.

40602080094