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New York Free Printable Form CT-259:2016:Claim for Fuel Cell Electric Generating Equipment Credit:ct259 for 2024 New York Claim for Fuel Cell Electric Generating Equipment Credit (OBSOLETE)

Form CT-259 is obsolete, and is no longer supported by the New York Department of Revenue.

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Claim for Fuel Cell Electric Generating Equipment Credit (OBSOLETE)
Form CT-259:2016:Claim for Fuel Cell Electric Generating Equipment Credit:ct259

CT-259 Department of Taxation and Finance Claim for Fuel Cell Electric Generating Equipment Credit Tax Law – Article 9, Sections 183, 184, 185; Articles 9-A and 33 All filers must enter tax period: beginning Legal name of corporation ending Employer identification number File this form with Form(s) CT-183, CT-184, CT-185, CT-3, CT-3-A, CT-33, CT-33-A, or CT-33-NL. Application of fuel cell electric generating equipment credit for the current tax year 1 2 3 4 5 6 7 8 Fuel cell electric generating equipment credit carryforward from preceding tax year......................... Tax due before credits (see instructions) ................................................................................................ Tax credits claimed before fuel cell electric generating equipment credit (see instructions).................  Net tax (subtract line 3 from line 2) ........................................................................................................... Minimum tax limitation (see instructions)................................................................................................ Credit limitation (subtract line 5 from line 4; if line 5 is greater than line 4, enter 0) ...................................... Credit used for the current tax year (see instructions) .......................................................................... Credit to be carried forward (subtract line 7 from line 1) ........................................................................ 1 2 3 4 5 6 7 8 A If you are claiming this credit as a corporate partner, mark an X in the box ................................................................................... Instructions General information Effective for tax years beginning on or after January 1, 2009, the fuel cell electric generating equipment credit expired. Only carryforwards may still be utilized. Credit amount The credit cannot reduce the tax to less than the following minimum taxes: • The fixed minimum tax under Article 9, sections 183 and 185 • The fixed dollar minimum tax as computed under Article 9-A • The fixed minimum tax of $250 under Article 33 Under Article 9, the credit must first be deducted from the taxes imposed by section 183. Any credit remaining may then be deducted from the taxes imposed by section 184. The credit allowed is not refundable. However, any amount of credit not claimed in the current tax year may be carried forward for an unlimited number of tax years. The credit may not be applied against the metropolitan transportation business tax (MTA surcharge) under Article 9, 9-A, or 33. Specific instructions Eligible transportation and transmission corporations and cooperative agricultural corporations taxable under Article 9, section 183, 184, or 185; business corporations (other than New York S corporations) taxable under Article 9-A (including former Article 32 taxpayers); and insurance corporations taxable under Article 33 complete this form. New York S corporations: Do not complete this form. 524001160094 Application of fuel cell electric generating equipment credit for the current tax year Line 2 – Enter your tax before credits using the Lines 2 and 5 entries table. Line 3 – If you are claiming more than one tax credit for this year, enter the amount of credits claimed before applying this tax credit. Refer to the instructions of your franchise tax return to determine the order of credits. Otherwise, enter 0. Article 9-A taxpayers: Refer to Form CT-600-I, Instructions for Form CT-600, Ordering of Corporation Tax Credits. If you are included in a combined return, include any amount of tax credit(s) being claimed by other members of the combined group, including the fuel cell electric generating equipment credit, that you wish to apply before your fuel cell electric generating equipment credit. CT-33 and CT-33-A filers, including unauthorized insurance corporations: Do not enter on this line any amount of empire zone (EZ) wage tax credit, zone equivalent area (ZEA) wage tax credit, or EZ capital tax credit you may be claiming. If you are included in a combined return, do not include any amount of these credits being claimed by other members of the combined group. Page 2 of 2 CT-259 (2016) Line 5 – Enter your minimum tax using the Lines 2 and 5 entries table. Lines 2 and 5 entries table Enter on line 2 any net recaptured tax credits plus the amount from Forms CT-183 and CT-184 Line 4 of Form CT-183 plus the amount from line 3 or 4 of Form CT-184 Enter on line 5 the minimum tax below Form CT-185 Line 6 10 Form CT-3 Part 2, line 2 Part 2, line 1c Form CT-3-A Part 2, line 2 Part 2, line 1c Form CT-33 Line 11 250 Form CT-33-A Line 15 Line 4 plus line 12 Form CT-33-NL Line 5 250 If you filed 75 Line 7 – Enter the lesser of line 1 or line 6. Transfer this amount to your franchise tax return. Need help? and Privacy notification See Form CT-1, Supplement to Corporation Tax Instructions. 524002160094
Extracted from PDF file 2019-new-york-form-ct-259.pdf, last modified November 2015

More about the New York Form CT-259 Corporate Income Tax Tax Credit

* Only available for up to 2016

We last updated the Claim for Fuel Cell Electric Generating Equipment Credit (OBSOLETE) in March 2021, and the latest form we have available is for tax year 2019. This means that we don't yet have the updated form for the current tax year. Please check this page regularly, as we will post the updated form as soon as it is released by the New York Department of Taxation and Finance. You can print other New York tax forms here.

Other New York Corporate Income Tax Forms:

TaxFormFinder has an additional 271 New York income tax forms that you may need, plus all federal income tax forms.

Form Code Form Name
Form IT-204-LL Partnership, Limited Liability Company, and Limited Liability Partnership Filing Fee Payment Form
Form CT-3M/4M General Business Corporation MTA Surcharge Return (Obsolete)
Form IT-205 Fiduciary Income Tax Return
Form IT-204 Partnership Tax Return
Form CT-6 Election by a Federal S Corporation to be Treated As a New York S Corporation

Download all NY tax forms View all 272 New York Income Tax Forms


Form Sources:

New York usually releases forms for the current tax year between January and April. We last updated New York Form CT-259 from the Department of Taxation and Finance in March 2021.

Show Sources >

Form CT-259 is a New York Corporate Income Tax form. States often have dozens of even hundreds of various tax credits, which, unlike deductions, provide a dollar-for-dollar reduction of tax liability. Some common tax credits apply to many taxpayers, while others only apply to extremely specific situations. In most cases, you will have to provide evidence to show that you are eligible for the tax credit, and calculate the amount of the credit to which you are entitled.

About the Corporate Income Tax

The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.

Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).

Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.

Historical Past-Year Versions of New York Form CT-259

We have a total of nine past-year versions of Form CT-259 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2019 Form CT-259

Form CT-259:2016:Claim for Fuel Cell Electric Generating Equipment Credit:ct259

2018 Form CT-259

Form CT-259:2016:Claim for Fuel Cell Electric Generating Equipment Credit:ct259

2017 Form CT-259

Form CT-259:2016:Claim for Fuel Cell Electric Generating Equipment Credit:ct259

2016 Form CT-259

Form CT-259:2016:Claim for Fuel Cell Electric Generating Equipment Credit:ct259

2015 Form CT-259

Form CT-259:2015:Claim for Fuel Cell Electric Generating Equipment Credit:ct259

Claim for Fuel Cell Electric Generating Equipment Credit 2014 Form CT-259

Form CT-259:2014:Claim for Fuel Cell Electric Generating Equipment Credit:ct259

Claim for Fuel Cell Electric Generating Equipment Credit 2013 Form CT-259

Form CT-259:2013:Claim for Fuel Cell Electric Generating Equipment Credit:ct259

2012 Form CT-259

Form CT-259:2012:Claim for Fuel Cell Electric Generating Equipment Credit:ct259

2011 Form CT-259

Form CT-259:2011:Claim for Fuel Cell Electric Generating Equipment Credit:CT259


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