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Instructions for Form CT-399
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Instructions for Form CT-399 Depreciation Adjustment Schedule - New York
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.
FAQ
Q: What is Form CT-399?
A: Form CT-399 is the Depreciation Adjustment Schedule used in New York for tax purposes.
Q: Who needs to file Form CT-399?
A: Corporations and other entities subject to the New York State franchise tax on business corporations or the New York City general corporation tax need to file Form CT-399.
Q: What is the purpose of Form CT-399?
A: Form CT-399 is used to report adjustments to federal depreciation and the special additional depreciation deduction for assets used in New York.
Q: When is Form CT-399 due?
A: Form CT-399 is generally due with your New York State corporate tax return, which is due on the same date as your federal income tax return.
Q: Are there any penalties for not filing Form CT-399?
A: Yes, failure to file Form CT-399 or filing an incorrect or incomplete form may result in penalties or interest charges.
Instruction Details:
- This 2-page document is available for download in PDF;
- Might not be applicable for the current year. Choose a more recent version;
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