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CT-259

New York State Department of Taxation and Finance

Claim for Fuel Cell Electric Generating Equipment Credit
Tax Law -- Article 9, Section 183, 184, 185; Articles 9-A, 32, and 33
All filers must enter tax period: beginning ending
Employer identification number

Name

File this form with Form(s) CT-183, CT-184, CT-185, CT-3, CT-3-A, CT-3-S, CT-32, CT-32-A, CT-32-S, CT-33, CT-33-A, or CT-33-NL. See Form CT-259-I, Instructions for Form CT-259, to complete this form.

Part 1 ­ Computation of credit (attach additional sheets if necessary)
A Fuel cell location
(see instructions)

B Date placed in service
(mm-dd-yy)

C Qualified expenditures
(see instructions)

D Maximum credit

E Credit
(enter the lesser of column C or column D)

­ ­ ­ ­ ­ ­ ­ ­ ­ ­

­ ­ ­ ­ ­ ­ ­ ­ ­ ­

$1,500 $1,500 $1,500 $1,500 $1,500 $1,500 $1,500 $1,500 $1,500 $1,500

Total column E amounts from attached sheets (if any) .................................................................................... 1 Total all column E amounts (see instructions) ..................................................................................... 1. 2a Credit(s) from partnerships (if none, enter 0; see instructions) ............................................................... 2a. 2b Unused credit from preceding tax years ............................................................................................ 2b. 3 Total credit for the current tax year (add lines 1, 2a, and 2b; S corporations, see instructions) .................. 3.

Part 2 ­ Computation of credit used and carried forward (New York S corporations do not complete this section)
4 5 6 7 8 9 10 Tax due before credits (see instructions) ............................................................................................... 4. Tax credits claimed before fuel cell electric generating equipment credit (if none, enter 0; see instructions) 5. Net tax (subtract line 5 from line 4) .......................................................................................................... 6. Minimum tax limitation (see instructions) ................................................................................................ 7. Credit limitation (subtract line 7 from line 6; if line 7 is greater than line 6, enter 0) ..................................... 8. Credit used for the current tax year (enter the lesser of line 3 or line 8, and transfer to the appropriate tax return) ......... 9. Credit to be carried forward (subtract line 9 from line 3) ........................................................................ 10.

52401080094

Page 2 of 2

CT-259 (2008)

Partnership information (see instructions for line 2a)
Name of partnership Partnership's EIN Amount of credit

52402080094