This version of the form is not currently in use and is provided for reference only. Download this version of Form CT-261 for the current year.
This is a legal form that was released by the New York State Department of Taxation and Finance - a government authority operating within New York. Check the official instructions before completing and submitting the form.
Q: What is Form CT-261?
A: Form CT-261 is the Claim for Empire State Film Post-production Credit in New York.
Q: What is the purpose of Form CT-261?
A: The purpose of Form CT-261 is to claim the Empire State Film Post-production Credit in New York.
Q: Who is eligible to file Form CT-261?
A: Eligible individuals or entities that have incurred qualified post-production costs for film production in New York may file Form CT-261.
Q: What is the Empire State Film Post-production Credit?
A: The Empire State Film Post-production Credit is a tax credit provided by the state of New York to encourage post-production activities related to film production.
Q: What documents do I need to file Form CT-261?
A: You will need to provide supporting documentation such as invoices, receipts, and records of qualified post-production costs incurred.
Q: Is there a deadline for filing Form CT-261?
A: Yes, Form CT-261 must be filed within three years from the expiration of the tax year in which the qualified post-production costs were incurred.
Q: Are there any additional requirements for claiming the Empire State Film Post-production Credit?
A: Yes, there may be additional requirements, such as meeting certain job creation or investment thresholds, as specified by the New York State Department of Taxation and Finance.
Q: Can I claim the Empire State Film Post-production Credit for costs incurred outside of New York?
A: No, the Empire State Film Post-production Credit is specifically for qualified post-production costs incurred in New York.
Form Details:
Download a printable version of Form CT-261 by clicking the link below or browse more documents and templates provided by the New York State Department of Taxation and Finance.