This version of the form is not currently in use and is provided for reference only. Download this version of Instructions for Form CT-399 for the current year.
This document contains official instructions for Form CT-399 , Depreciation Adjustment Schedule - a form released and collected by the New York State Department of Taxation and Finance. An up-to-date fillable Form CT-399 is available for download through this link.
Q: What is Form CT-399?
A: Form CT-399 is the Depreciation Adjustment Schedule for taxpayers in New York.
Q: Who needs to fill out Form CT-399?
A: Taxpayers in New York who have a depreciation adjustment for federal tax purposes need to fill out Form CT-399.
Q: What is the purpose of Form CT-399?
A: The purpose of Form CT-399 is to reconcile the differences between federal and New York State depreciation deductions.
Q: When is the deadline to file Form CT-399?
A: The deadline to file Form CT-399 is the same as the deadline to file your New York State tax return, which is usually April 15th or the same day as the federal tax filing deadline.
Instruction Details:
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