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Any excess credit may be carried over to the following years indefinitely. Any credit taken must be recaptured if the federal credit upon which the New York State credit is based is recaptured. New York S corporations including S corporations that are corporate partners Complete only Part 1 lines 1 through 5. Include the line 5 amount on Form CT-34-SH New York S Corporation York State corporation franchise tax return. Attach a copy of Form CT-238...

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