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instructions for line 35 for details on how to pay any tax the corporation owes. New Jersey, New York, North 2011-46, 2011-42 I.R.B. 518,. Instructions for Claim for Investment Tax Credit and Employment Incentive for Investment Tax Credit and Employment Incentive Credit (Form CT-46) (PDF). Download Claim for Investment Tax Credit (CT-46-I (Instructions) – Department of Taxation and Finance (New York) form. has a useful life of four years or more;. • was acquired by the taxpayer by purchase under IRC section 179(d);. • is located in New York State; and. CT-34-SH New York State Department of Taxation and Finance. New York S Corporation 7 Subtractions from federal itemized deductions (see instructions) . CT-46. Department of Taxation and Finance. Claim for Investment Tax Credit 6 Unused expired tax credits (see instructions; New York S corporations, CT-2 New York State Department of Taxation and Finanoe To correct this without penalty, visit our Web site (see instructions). Instructions for Forms CT-4, CT-3, and CT-3-ATT If you are claiming an overpayment on line 46 of Form CT-4, or line 94 of.CT-46 New York State Department of Taxation and Finance 12 Tax credits claimed before the investment tax credit (see instructions) 12. New York State Department of Taxation and Finance Instructions for Form CT-46 Claim for Investment Tax Credit Tax Law -- Section 210.12 and 210.12-D CT-46-I

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