Free CT-600-I (Instructions) - New York


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New York State Department of Taxation and Finance

Instructions for Form CT-600
Ordering of Corporation Tax Credits
Tax Law -- Article 9-A

CT-600-I

General information
This form is for Article 9-A taxpayers who claim multiple credits. It provides the order in which to apply tax credits and a summary of tax credits claimed. Transfer the credit amounts claimed to Form CT-3 or CT-3-A, whichever is applicable; attach all applicable tax credit forms. Tax credits under Article 9-A must be deducted in the following order: 1. Noncarryover credits that are not refundable 2. Empire zone (EZ) and zone equivalent area (ZEA) wage tax credits 3. Carryover credits of limited duration 4. Carryover credits of unlimited duration 5. Refundable credits (except EZ wage tax credit) Tax credits allowable under Article 9-A are as follows: Minimumtaxcredit(FormCT-38) Alternativefuelscredit(FormCT-40) Employmentofpersonswithdisabilitiescredit(FormCT-41) Specialadditionalmortgagerecordingtaxcredit(FormCT-43) Investmenttaxcredit(ITC)forthefinancialservicesindustry (Form CT-44) Employmentincentivecredit(EIC)forthefinancialservices industry (Form CT-44) ITC(FormCT-46) EIC(FormCT-46) Rehabilitationexpensesforretailenterprisescredit (FormCT-46-ATT) Rehabilitationexpensesforhistoricbarnscredit (FormCT 46-ATT) Farmers'schooltaxcredit(FormCT-47) Rehabilitationofhistoricpropertiescredit(FormCT-238) Claimforcreditfortaxicabsandliveryservicevehicles accessible to persons with disabilities (Form CT-239) Cleanheatingfuelcredit(FormCT-241) Conservationeasementtaxcredit(FormCT-242) Biofuelproductioncredit(FormCT-243) EmpireStatecommercialproductioncredit(FormCT-246) EmpireStatefilmproductioncredit(FormCT-248) Long-termcareinsurancecredit(FormCT-249) Defibrillatorcredit(FormCT-250) FuelCellElectricGeneratingEquipmentCredit (Form CT-259) EZwagetaxcredit(FormCT-601) ZEAwagetaxcredit(FormCT-601.1) EZcapitaltaxcredit(FormCT-602) EZ-ITC(FormCT-603) EZ-EIC(FormCT-603) Qualifiedempirezoneenterprise(QEZE)taxreductioncredit (FormCT-604orFormCT-604-CP) QEZErealpropertytaxcredit(FormCT-606or FormCT-604-CP) EZ-ITCforthefinancialservicesindustry(FormCT-605) EZ-EICforthefinancialservicesindustry(FormCT-605) Brownfieldredevelopmenttaxcredit(FormCT-611) Remediatedbrownfieldcreditforrealpropertytaxes (FormCT-612) Environmentalremediationinsurancecredit(FormCT-613) Securityofficertrainingtaxcredit(FormCT-631)

Qualifiedemergingtechnologycompany(QETC)facilities, operations,andtrainingcredit(FormDTF-619) QETCemploymentcredit(FormDTF-621) QETCcapitalcredit(FormDTF-622) Low-incomehousingcredit(FormDTF-624) Greenbuildingcredit(FormDTF-630) Transportationimprovementcontributioncredit(FormDTF-632) Servicingmortgagescredit(letterofapprovalfromStateof NewYorkMortgageAgency(SONYMA))
Column A Credit deducted -- In column A, enter the amount of credit deducted against the tax due for the current tax year. Column B Credit refunded --IncolumnB,entertheamountof

credit to be refunded.
Column C Credit applied as overpayment -- In column C, enter

theamountofcreditappliedasanoverpaymenttonextyear'stax.

Line instructions
Section 1 -- Nonrefundable/noncarryover credits
Lines 1 through 4 -- These credits are not refundable, may not
becarriedforward,andareappliedfirstagainstthetaxliability. The credits on lines 1 through 4 can be deducted in any order you choose.

Section 2 -- Empire Zone (EZ) and Zone Equivalent Area (ZEA) wage tax credits
Lines 5 through 7 -- These credits may not reduce the tax due belowthegreateroftheminimumtaxableincome(MTI)baseor thefixeddollarminimum.TheEZandZEAwagetaxcreditscanbe deducted in any order you choose.
TheEZwagetaxcreditisrefundableforcertainqualifiedtaxpayers. Formoreinformation,seeFormCT-601-I,Instructions for Form CT-601. Line 5 EZ wage tax credit -- Enter the amount of the EZ wage taxcreditdeductedagainstthetaxduefromFormCT-601,Claim for EZ Wage Tax Credit. If you are requesting a refund, do not completethisline;instead,completeline6. Line 6 Refundable EZ wage tax credit
Column A -- Enter the amount of the EZ wage tax credit deducted

againstthetaxduefromFormCT-601,line32. line36b.

Column B -- EntertheamounttoberefundedfromFormCT-601, Column C -- Enter the amount applied as an overpayment against

nextyear'staxfromFormCT-601,line36c.

Line 7 ZEA wage tax credit -- Enter the amount of the ZEA wage tax credit deducted against the tax due from FormCT-601.1,Claim for ZEA Wage Tax Credit.

Section 3 -- Carryover credits of limited duration
Lines 8 through 12 -- These credits may not reduce the tax due belowthegreateroftheMTIbaseorthefixeddollarminimum. Any amountnotdeductedagainstthecurrentyear'staxmaybecarried forward 15 years. Qualified new businesses: The ITC for the financialservicesindustry(line8),andtheITC,includingtheretail enterprisesandthehistoricbarnscredit(line10),arerefundable fortaxpayerswhoqualifyasnewbusinessesunderTaxLaw section210.12(j).Ifyouarerequestingarefund,donotcomplete line8orline10;instead,complete line 31 or 32.

Page 2 of 4 CT-600-I (2008) Line 8 Investment tax credit for the financial services industry -- EntertheamountofITCforthefinancialservices industry deducted against the tax due from Form CT-44, Claim for Investment Tax Credit for the Financial Services Industry. Qualified new businesses: Do not complete this line; instead, complete line 31. Line 9 Employment incentive credit for the financial services industry -- EntertheamountofEICforthefinancialservices industry deducted against the tax due from Form CT-44. This credit is not refundable. Note: Do not include any amount of ITC for the financialservicesindustrydeductedagainstthetaxdueonline8of this form. Line 10 Investment tax credit, including retail enterprises and historic barns credit -- Enter the amount of ITC, retail enterprises credit, or historic barns credit deducted against the tax due from FormCT-46,Claim for Investment Tax Credit. Qualified new businesses: Do not complete this line; instead, complete line 32. Line 11 Employment incentive credit -- Enter the amount ofEICdeductedagainstthetaxduefromFormCT-46,included online16ofthatform.Thiscreditisnotrefundable.Note: Do not include any amount of ITC, retail enterprises credit, or historic barnscreditdeductedagainstthetaxdueonline10ofthisform. Line 12 Other credits -- Enter any other carryover credits of limiteddurationthatarenotincludedonlines8through11. Line 20 Fuel cell electric generating equipment credit -- Enter the amount of fuel cell electric generating equipment credit deducted against the tax due from Form CT-259, Claim for Fuel Cell Electric Generating Equipment Credit. This credit may not reduce the tax duebelowthegreateroftheMTIbaseorthefixeddollarminimum. Line 21 EZ capital tax credit -- Enter the amount of EZ capital taxcreditdeductedagainstthetaxduefromFormCT-602,Claim for EZ Capital Tax Credit. This credit may not reduce the tax due belowthegreateroftheMTIbaseorthefixeddollarminimum. Line 22 EZ investment tax credit -- Enter the amount of EZ-ITC deductedagainstthetaxduefromFormCT-603,Claim for EZ Investment Tax Credit and EZ Employment Incentive Credit. This creditmaynotreducethetaxduebelowthegreateroftheMTIbase taxorthefixeddollarminimum. Certain qualified businesses: If you are requesting a refund, do not complete this line; instead, complete line 39. Line 23 EZ employment incentive credit -- Enter the amount ofEZ-EICdeductedagainstthetaxduefromFormCT-603.This creditmayreducethetaxduetothefixeddollarminimum.Certain qualified businesses: If you are requesting a refund, do not completethisline;instead,completeline40. Line 24 EZ investment tax credit for the financial services industry -- EntertheamountofEZ-ITCforthefinancialservices industrydeductedagainstthetaxduefromFormCT-605,Claim for EZ Investment Tax Credit and EZ Employment Incentive Credit for the Financial Services Industry. This credit may not reduce the tax duebelowthegreateroftheMTIbaseorthefixeddollarminimum. Certain qualified businesses: If you are requesting a refund, do not complete this line; instead, complete line 42. Line 25 EZ employment incentive credit for the financial services industry -- EntertheamountofEZ-EICforthefinancial servicesindustrydeductedagainstthetaxduefromFormCT-605. Thiscreditmayreducethetaxduetothefixeddollarminimum. Certain qualified businesses: If you are requesting a refund, do not complete this line; instead, complete line 43. Line 26 QETC capital tax credit -- EntertheamountofQETC capitaltaxcreditdeductedagainstthetaxduefromFormDTF-622, Claim for QETC Capital Tax Credit. This credit may not reduce the tax duebelowthegreateroftheMTIbaseorthefixeddollarminimum. Line 27 Low-income housing credit -- Enter the amount of low-income housing credit deducted against the tax due from FormDTF-624,Claim for Low-Income Housing Credit. This credit maynotreducethetaxduebelowthegreateroftheMTIbaseor thefixeddollarminimum. Line 28 Green building credit -- Enter the amount of green buildingcreditdeductedagainstthetaxduefromFormDTF-630, Claim for Green Building Credit. This credit may not reduce the tax duebelowthegreateroftheMTIbaseorthefixeddollarminimum. Line 29 Other credits -- Enter any other carryover credits of unlimiteddurationthatarenotincludedonlines13through28.

Section 4 -- Carryover credits of unlimited duration
Lines 13 through 29 -- The credits on lines 13 through 29 can be deducted in any order you choose. Qualified businesses: The creditsonline16(specialadditionalmortgagerecordingtaxcredit), line22(EZ-ITC),line23(EZ-EIC),line24(EZ-ITCforthefinancial servicesindustry),andline25(EZ-EICforthefinancialservices industry),arerefundabletocertainqualifiedbusinesses.Ifyouare claiming a refund for these credits, do not complete the applicable line in this section. Instead, go to Section 5 and complete columns A,B,andCforeachcreditforwhicharefundisbeingclaimed.
Line 13 Minimum tax credit -- Enter the amount of minimum taxcreditdeductedagainstthetaxduefromFormCT-38,Minimum Tax Credit. This credit may only be applied against the entire net income (ENI) base tax. Line 14 Alternative fuels credit -- Enter the amount of alternative fuels credit deducted against the tax due from FormCT-40,Claim for Alternative Fuels Credit. This credit may not reducethetaxduebelowthegreateroftheMTIbaseorthefixed dollar minimum. Line 15 Employment of persons with disabilities credit Enter the amount of employment of persons with disabilities credit deducted against the tax due from Form CT-41, Claim for Credit for Employment of Persons with Disabilities. This credit may reduce the taxduetothefixeddollarminimum. Line 16 Special additional mortgage recording tax credit Enter the amount of special additional mortgage recording tax credit deducted against the tax due from Form CT-43, Claim for Special Additional Mortgage Recording Tax Credit. This credit may notreducethetaxduebelowthegreateroftheMTIbaseorthe fixeddollarminimum. Note: Taxpayers requesting a refund in lieu of credit carryforward do not complete this line. Instead, complete line30. Line 17 Rehabilitation of historic properties credit -- Enter the amount of rehabilitation of historic properties credit deducted againstthetaxduefromFormCT-238,Claim for Rehabilitation of Historic Properties Credit. This credit may reduce your tax to zero. Line 18 Credit for taxicabs and livery service vehicles accessible to persons with disabilities -- Enter the credit deducted against the tax due from Form CT-239, Claim for Credit for Taxicabs and Livery Service Vehicles Accessible to Persons with Disabilities. This credit may reduce your tax to zero. Line 19 Long-term care insurance credit -- Enter the amount of long-term care insurance credit deducted against the tax due from Form CT-249, Claim for Long-Term Care Insurance Credit. ThiscreditmaynotreducethetaxduebelowthegreateroftheMTI baseorthefixeddollarminimum.

Section 5 -- Refundable credits
Lines 30 through 50 -- Thecreditsonlines30through50are credits that are refundable and include refundable credits for certain qualifiedbusinesses.Theserefundablecredits,notdeducted againstthecurrentyear'stax,mayberefundedorappliedasan overpaymentagainstnextyear'stax.Theserefundablecreditscan be deducted in any order you choose.
Line 30 Special additional mortgage recording tax credit for residential mortgages only Taxpayers who qualify for the refundable portion of the credit Donotcompleteline16;completethislineinstead.Thespecial additional mortgage recording tax credit may not reduce the tax due belowthegreateroftheMTIbaseorthefixeddollarminimum.
Column A -- Enter the amount of special additional mortgage recording tax credit deducted against the tax due from Form CT-43, line 9. Column B -- Enter the amount to be refunded from Form CT-43,

line 13.

CT-600-I (2008) Page 3 of 4
Column C -- Enter the amount applied as an overpayment against nextyear'staxfromFormCT-43,line14. Column C -- Enter the amount from Form CT-243, line 14.

Line 31 Investment tax credit for the financial services industry for certain qualified businesses only -- Do not completeline8;completethislineinstead.TheITCforthefinancial services industry may not reduce the tax due below the greater of theMTIbaseorthefixeddollarminimum.
Column A -- EntertheamountofITCforthefinancialservices industry deducted against the tax due from Form CT-44, included on line 29 of that form. Note: Do not include any amount of EIC forthefinancialservicesindustrydeductedonline9ofthisform because that credit is not refundable. Column B -- Enter the amount to be refunded from Form CT-44,

Line 37 Empire State commercial production credit Thiscreditmayreducethetaxduetothefixeddollarminimum.
Column A -- Enter the amount of Empire State commercial productioncreditdeductedagainstthetaxduefromFormCT-246, Claim for Empire State Commercial Production Credit, line 11.

line16.

Column B -- EntertheamounttoberefundedfromFromCT-246,

Column C -- Enter the amount applied as an overpayment against nextyear'staxfromFormCT-246,line17.

line 32.
Column C -- Enter the amount applied as an overpayment against

Line 38 Empire State film production credit Thiscreditmayreducethetaxduetothefixeddollarminimum.
Column A -- EntertheamountofEmpireStatefilmproduction creditdeductedagainstthetaxduefromFormCT-248,Claim for Empire State Film Production Credit, line 11. Column B --EntertheamounttoberefundedfromFormCT-248,

nextyear'staxfromFormCT-44,line33.

Line 32 Investment tax credit, including retail enterprises and historic barns credits for new businesses only -- Do notcompleteline10;completethislineinstead.TheITC,retail enterprises credit, and historic barns credit may not reduce the tax duebelowthegreateroftheMTIbaseorthefixeddollarminimum.
Column A -- Enter the amount of ITC, retail enterprises credit, and historicbarnscreditdeductedagainstthetaxduefromFormCT-46, includedonline16ofthatform.Note: Do not include any amount of EIC deducted on line 11 of this form because that credit is not refundable. Column B --EntertheamounttoberefundedfromFormCT-46,

line 13. Column C -- Enter the amount applied as an overpayment against nextyear'staxfromFormCT-248,line14. Line 39 EZ investment tax credit for qualified or new businesses only -- Do not complete line 22; complete this line instead. The EZ-ITC may not reduce the tax due below the greater oftheMTIbaseorthefixeddollarminimum.
Column A -- Enter the amount of EZ-ITC deducted against the tax duefromFormCT-603, line15,columnB. Column B --EntertheamounttoberefundedfromFormCT-603,

line18b.

Column C -- Enter the amount applied as an overpayment against

nextyear'staxfromFormCT-46,line18c.

line20b.

Line 33 Farmers' school tax credit ThiscreditmaynotreducethetaxduebelowthegreateroftheMTI baseorthefixeddollarminimum.
Column A --Entertheamountoffarmers'schooltaxcredit deductedagainstthetaxduefromFormCT-47, Claim for Farmers' School Tax Credit, line27. Column B -- If you are requesting a refund in lieu of a credit

Column C -- Enter the amount applied as an overpayment against

nextyear'staxfromFormCT-603,line20c.

Line 40 EZ employment incentive credit for certain qualified businesses only -- If you are requesting a refund, do not complete line 23; complete this line instead. This credit may reduce the tax to thefixeddollarminimum.
Column A -- Enter the amount of EZ-EIC deducted against the tax duefromFormCT-603,line15,columnA. Column B -- EntertheamounttoberefundedfromFormCT-603,

carryforward,entertheamounttoberefundedfromFormCT-47, line30. nextyear'staxfromFormCT-47,line31.

Column C -- Enter the amount applied as an overpayment against

line 25b.
Column C -- Enter the amount applied as an overpayment against nextyear'staxfromFormCT-603,line25c.

Line 34 Clean heating fuel credit ThiscreditmaynotreducethetaxduebelowthegreateroftheMTI baseorthefixeddollarminimum.
Column A -- Enter the amount of clean heating fuel credit deducted

Line 41 QEZE credit for real property taxes ThiscreditmaynotreducethetaxduebelowthegreateroftheMTI baseorthefixeddollarminimum.
Column A -- EntertheamountofQEZEcreditforrealproperty taxesdeductedagainstthetaxduefromFormCT-604-CP,line7,or fromFormCT-606,Claim for QEZE Credit for Real Property Taxes. Column B -- Enter the amount to be refunded from FormCT-604-CP,line9,orfromFormCT-606. Column C -- Enter the amount applied as an overpayment against nextyear'staxfromFormCT-604-CP,line10,orfromFormCT-606.

against the tax due from Form CT-241, Claim for Clean Heating Fuel Credit, line 9.
Column B -- Enter the amount from Form CT-241, line 11. Column C -- Enter the amount from Form CT-241, line 12.

Line 35 Conservation easement tax credit ThiscreditmaynotreducethetaxduebelowthegreateroftheMTI baseorthefixeddollarminimum.
Column A -- Enter the amount of conservation easement tax

credit deducted against the tax due from Form CT-242, Claim for Conservation Easement Tax Credit, line10.
Column B -- Enter the amount from Form CT-242, line 12. Column C -- Enter the amount from Form CT-242, line 13.

Line 42 EZ investment tax credit for the financial services industry for certain qualified businesses only -- Do not complete line 24; complete this line instead. The EZ-ITC for the financialservicesindustrymaynotreducethetaxduebelowthe greateroftheMTIbaseorthefixeddollarminimum.
Column A -- EntertheamountofEZ-ITCforthefinancialservices industrydeductedagainstthetaxduefromFormCT-605,line27, columnB. Column B --EntertheamounttoberefundedfromFormCT-605,

Line 36 Biofuel production credit ThiscreditmaynotreducethetaxduebelowthegreateroftheMTI baseorthefixeddollarminimum.
Column A -- Enter the amount of biofuel production credit

line 33.
Column C -- Enter the amount applied as an overpayment against

deducted against the tax due from Form CT-243, Claim for Biofuel Production Credit, line 11.
Column B -- Enter the amount from Form CT-243, line 13.

nextyear'staxfromFormCT-605,line34.

Page 4 of 4 CT-600-I (2008) Line 43 EZ employment incentive credit for the financial services industry for certain qualified businesses only -- If you are requesting a refund, do not complete line 25; complete this line instead.Thiscreditmayreducethetaxtothefixeddollarminimum. industrydeductedagainstthetaxduefromFormCT-605,line37. line40.
Column A -- EntertheamountofEZ-EICforthefinancialservices Column B -- EntertheamounttoberefundedfromFormCT-605, Column C -- Enter the amount applied as an overpayment against Column A --EntertheamountofQETCemploymentcredit deductedagainstthetaxduefromFormDTF-621,Claim for QETC Employment Credit, line 29. Column B --EntertheamounttoberefundedfromFormDTF-621,

line 31.
Column C -- Enter the amount applied as an overpayment against nextyear'staxfromFormDTF-621,line32.

nextyear'staxfromFormCT-605,line41.

Line 50 Other credits -- Enter any other refundable credits that arenotincludedonlines30through49.

Line 44 Brownfield redevelopment tax credit ThiscreditmaynotreducethetaxduebelowthegreateroftheMTI baseorthefixeddollarminimum. Column A --Entertheamountofthebrownfieldredevelopmenttax creditdeductedagainstthetaxduefromFormCT-611,Claim for Brownfield Redevelopment Tax Credit, line 24.
Column B --EntertheamounttoberefundedfromFormCT-611,

Section 6 -- Total amount of credits deducted, refunded, or applied as an overpayment
Line 51 Total credits to be deducted against the tax due Add the amounts in column A; enter the total here and on FormCT-3,line100a,orFormCT-3-A,line101a. Line 52 Total credits to be refunded -- Add the amounts in columnB;enterthetotalhereandonFormCT-3,line99a,or FormCT-3-A,line100a. Line 53 Total credits applied as an overpayment to next year's tax -- Add the amounts in column C; enter the total here andonFormCT-3,line99b,orFormCT-3-A,line100b.Includethis overpaymentonnextyear'sreturn. Line 54 Total credits that are refund eligible -- Add the amountsincolumnA,lines6,and30through50;enterthetotal hereandonFormCT-3,line100b,orFormCT-3-A,line101b.

line26.

Column C -- Enter the amount applied as an overpayment against

nextyear'staxfromFormCT-611,line27.

Line 45 Remediated brownfield credit for real property taxes ThiscreditmaynotreducethetaxduebelowthegreateroftheMTI baseorthefixeddollarminimum. Column A --Entertheamountoftheremediatedbrownfield credit for real property taxes deducted against the tax due from FormCT-612,Claim for Remediated Brownfield Credit for Real Property Taxes,line17.
Column B --EntertheamounttoberefundedfromFormCT-612,

Need help?
Internet access: www.nystax.gov (for information, forms, and publications) Fax-on-demand forms: 1800748-3676

line 19.
Column C -- Enter the amount applied as an overpayment against

nextyear'staxfromFormCT-612,line20.

Line 46 Environmental remediation insurance credit ThiscreditmaynotreducethetaxduebelowthegreateroftheMTI baseorthefixeddollarminimum.
Column A -- Enter the amount of the environmental remediation

insurancecreditdeductedagainstthetaxduefromFormCT-613, Claim for Environmental Remediation Insurance Credit, line 13. line 15.

Telephone assistanceisavailablefrom8:00A.M.to5:00P.M. (easterntime),MondaythroughFriday. Toorderformsandpublications: 1800462-8100 Corporation TaxInformationCenter: 1888698-2908 FromareasoutsidetheU.S.andoutsideCanada: (518)485-6800 Text Telephone (TTY) Hotline (for persons with hearingandspeechdisabilitiesusingaTTY): 1800634-2110

Column B --EntertheamounttoberefundedfromFormCT-613, Column C -- Enter the amount applied as an overpayment against

nextyear'staxfromFormCT-613,line16.

Line 47 Security officer training tax credit ThiscreditmaynotreducethetaxduebelowthegreateroftheMTI baseorthefixeddollarminimum.
Column A -- Entertheamountofsecurityofficertrainingtaxcredit deductedagainstthetaxduefromFormCT-631,Claim for Security Officer Training Tax Credit, line 9. Column B -- EntertheamountfromFormCT-631,line11. Column C -- EntertheamountfromFormCT-631,line12.

Persons with disabilities: In compliance with the Americans with Disabilities Act, we will ensure that our lobbies, offices,meetingrooms,andotherfacilitiesareaccessibleto persons with disabilities. If you have questions about special accommodationsforpersonswithdisabilities,pleasecall1800972-1233. Privacy notification The Commissioner of Taxation and Finance may collect and maintain personalinformationpursuanttotheNewYorkStateTaxLaw,includingbut notlimitedto,sections5-a,171,171-a,287,308,429,475,505,697,1096, 1142,and1415ofthatLaw;andmayrequiredisclosureofsocialsecurity numberspursuantto42USC405(c)(2)(C)(i). This information will be used to determine and administer tax liabilities and, when authorized by law, for certain tax offset and exchange of tax information programs as well as for any other lawful purpose. Information concerning quarterly wages paid to employees is provided to certain state agencies for purposes of fraud prevention, support enforcement, evaluation of the effectiveness of certain employment and training programs and other purposes authorized by law. Failuretoprovidetherequiredinformationmaysubjectyoutocivilor criminalpenalties,orboth,undertheTaxLaw. ThisinformationismaintainedbytheDirectorofRecordsManagement and Data Entry, NYS Tax Department, W A Harriman Campus, Albany NY 12227;telephone1800225-5829.FromareasoutsidetheUnitedStates andoutsideCanada,call(518)485-6800.

Line 48 QETC facilities, operations, and training credit ThiscreditmaynotreducethetaxduebelowthegreateroftheMTI baseorthefixeddollarminimum.
Column A --EntertheamountoftheQETCfacilities,operations,

and training credit deducted against the tax due from FormDTF-619,Claim for QETC Facilities, Operations, and Training Credit, line38.
Column B --EntertheamounttoberefundedfromFormDTF-619,

line40.

Column C -- Enter the amount applied as an overpayment against

nextyear'staxfromFormDTF-619,line41.

Line 49 QETC employment credit ThiscreditmaynotreducethetaxduebelowthegreateroftheMTI baseorthefixeddollarminimum.