New York Claim for Investment Tax Credit for the Financial Services Industry

Claim for Investment Tax Credit for the Financial Services Industry
Form CT-44 Claim for Investment Tax Credit for the Financial Services Industry Tax Year 2023CT-44

Department of Taxation and Finance

Claim for Investment Tax Credit for the
Financial Services Industry

Tax Law – Article 9-A, Sections 210-B.1 and 210-B.2; and Article 33, Section 1511(q)
All filers must enter tax period:
beginning
ending
  Legal name of corporation	

Employer identification number

File this form with Form CT-3, CT-3-A, CT-3-S, CT-33, CT-33-NL, or CT-33-A.
A	 If you are claiming this credit as a corporate partner, mark an X in the box (see instructions) .............................................................

Schedule A – Summary of tax credit(s)
	 1	 Unused ITC or EIC from preceding period (New York S corporations, enter 0) ...................................... 	
	 2	 Recapture of credit(s) (from line 6) ...................................................................................................... 	
	 3	 Net credit (see instructions) .................................................................................................................. 	

1
2
3

Schedule B – Recapture of ITC (see instructions) Attach additional sheets if necessary
	
A	
B	
	
Description of	
Date 	
	
property	
acquired	
			
			

C	
D	
E	
F	
G	
Date	
Life	
Unused	 Percentage	
Total original	
property	 (months)	life	(column E ÷	ITC	
ceased to		
(months)	 column D)	
allowed	
qualify					

H
Recaptured
ITC

Amounts from attached list.................................................................................................................................
	4	Recaptured ITC (add column H amounts) ............................................................................................. 	 4
	 5	 Additional recapture (see instructions) ................................................................................................. 	 5
	6	Recapture total (add lines 4 and 5; enter here and on line 2) ................................................................... 	 6

Schedule C – Computation of credit used or carried forward (New York S corporations do not complete this section)
	 7	 Tax before credits (see instructions) ...................................................	 7
	8	Tax credits claimed before this credit (see instructions)..................... 	8
	 9	 Subtract line 8 from line 7 .................................................................	 9

	 10	
	 11	
	 12	
	 13	
	 14	
	 15	

Minimum tax (see instructions) ............................................................	 10
Limitation on credit used (subtract line 10 from line 9; if zero or less, enter 0)...... 	 11
Credit to be used this period (see instructions) ..................................................................................... 	
Unused credit (subtract line 12 from line 3) ........................................................................................... 	
Unused expired tax credits (see instructions) ...................................................................................... 	
Unused ITC and EIC available to be carried forward (subtract line 14 from line 13) ............................. 	
451001230094

12
13
14
15

Extracted from PDF file 2023-new-york-form-ct-44.pdf, last modified September 2023

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More about the New York Form CT-44 Corporate Income Tax Tax Credit TY 2023

We last updated the Claim for Investment Tax Credit for the Financial Services Industry in January 2024, so this is the latest version of Form CT-44, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form CT-44 directly from TaxFormFinder. 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 Voucher
Form CT-3M/4M	General Business Corporation MTA Surcharge Return (Obsolete)
Form IT-205	Fiduciary Income Tax Return Tax Return
Form IT-204	Partnership Tax Return 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-44 from the Department of Taxation and Finance in January 2024.

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Form CT-44 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-44

We have a total of thirteen past-year versions of Form CT-44 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:

2023 Form CT-44

Form CT-44 Claim for Investment Tax Credit for the Financial Services Industry Tax Year 2023

2022 Form CT-44

2021 Form CT-44

Form CT-44 Claim for Investment Tax Credit for the Financial Services Industry Tax Year 2021

2020 Form CT-44

Form CT-44 Claim for Investment Tax Credit for the Financial Services Industry Tax Year 2020

2019 Form CT-44

Form CT-44:2019:Claim for Investment Tax Credit for the Financial Services Industry:CT44

2018 Form CT-44

Form CT-44:2017:Claim for Investment Tax Credit for the Financial Services Industry:CT44

2017 Form CT-44

Form CT-44:2017:Claim for Investment Tax Credit for the Financial Services Industry:CT44

2016 Form CT-44

Form CT-44:2016:Claim for Investment Tax Credit for the Financial Services Industry:ct44

2015 Form CT-44

Form CT-44:2015:Claim for Investment Tax Credit for the Financial Services Industry:CT44

2014 Form CT-44

Form CT-44:2014:Claim for Investment Tax Credit for the Financial Services Industry:CT44

2013 Form CT-44

Form CT-44:2013:Claim for Investment Tax Credit for the Financial Services Industry:CT44

2012 Form CT-44

Form CT-44:2012:Claim for Investment Tax Credit for the Financial Services Industry:CT44

2011 Form CT-44

Form CT-44:2011:Claim for Investment Tax Credit for the Financial Services Industry:CT44

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