New York State Department of Taxation and Finance
AU-12.2
Employment Test for Businesses Certified (9/11)
By Empire State Development (ESD)
On or After April 1, 2005, and Before April 1, 2009
Legal name of business Federal employer identification number (EIN)
Enter your 7-digit qualified empire zone enterprise (QEZE) certification number from Form DTF-81, Qualified
Empire Zone Enterprise (QEZE) Sales Tax Certification, issued by the Tax Department ...................................
If you qualified as a new business when you filed your application for sales tax QEZE certification with the Tax Department
(Form DTF-84, Application for a Qualified Empire Zone Enterprise (QEZE) Sales Tax Certification - For businesses certified by
Empire State Development on or after April 1, 2005, and before April 1, 2009 ) and you continued to have employees,
mark an Xin the box. ......................................................................................................................................................................................
If you did not qualify as a new business when you filed your application with the Tax Department, complete the employment test below. You
are required to pass the employment test each year to continue claiming QEZE sales tax benefits. You must complete the employment test
for the tax year ending before the period covered by this claim.
You must use the base period established on your original application for QEZE sales tax benefits (Form DTF-84). The base period
employment dates and numbers do not change.
Part A — Employees within EZs
Determine the average number of full-time employees located in empire zones (EZs) for the tax year ending before the period covered by
this claim and for your base period. To qualify for QEZE sales tax benefits, the average number of EZ employees in box 1 must exceed the
average number of EZ employees for your base period.
Line 1 — Enter in column A the dates of your tax year ending before the period covered by this claim. Enter in columns B through E, for the
dates shown, the total number of full-time employees within EZs.
Column G
Column F Average number of employees
Column A Column B Column C Column D Column E Total (divide total in column F by the
Year March 31 June 30 Sept 30 Dec 31 (B + C + D + E) number of entries in B through E)
1. Applicable tax year ........... 1.
Line 2 — Enter in column A, lines 2 through 4, the tax years in the base period from your original application (Form DTF-84). (Base period
year 1 is the oldest tax year, base period year 3 is the most recent.) Enter in columns B through E, lines 2 through 4, for the dates shown, the
total number of full-time employees within EZs.
Column G
Column F Average number of employees
Column A Column B Column C Column D Column E Total (divide total in column F by the
Year March 31 June 30 Sept 30 Dec 31 (B + C + D + E) number of entries in B through E)
2. Base period year 1 ........... 2.
3. Base period year 2 ........... 3.
4. Base period year 3 ........... 4.
5. Total number of full-time employees within EZs during the base period (add boxes 2 through 4). .. 5.
6. Average number of full-time employees within EZs during the base period (divide the total in box 5 by the number of
entries in columns B through E, lines 2 through 4). ....................................................................................................... 6.
Is the employment number in box 1 greater than the employment number in box 6? ................................................ Yes No
• If No, stop; you are not eligible for QEZE sales tax benefits for the tax year following the tax year entered on line 1.
• If Yes, continue with Part B.