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Tax credits

Key: Α: This credit may be refunded to you, even if you owe no tax.
Β: You may apply for this credit even if you don’t have to file a tax return. 

A

Credit See Key above You may qualify for this credit if you: Form
Accumulation distribution are a beneficiary of a trust who received an accumulation distribution. IT-201-I*
Accumulation distribution (New York City) are a beneficiary of a trust who received an accumulation distribution during the period you were a New York City resident. IT-201-I*
Additional restaurant return-to-work A are a New York State restaurant that suffered economic harm because of the COVID-19 pandemic and received the restaurant-return-to-work credit for the 2021 tax year. IT-658
Alcoholic beverage production Α were a registered distributor of alcoholic beverages that produced qualified amounts of beer, cider, wine, or liquor in New York State in the tax year. IT-636
Alternative fuels have unused alternative fuels credit carried over from a tax year before January 1, 2011.  IT-253
Alternative fuels and electric vehicle recharging property placed in service alternative fuel vehicle refueling or electric vehicle recharging property in New York State. IT-637

B

Credit See Key
above		 You may qualify for this credit if you: Form
Brownfield credits Α were issued a certificate of completion by the New York State Department of Environmental Conservation under the Brownfield Cleanup Program. 

IT-611
IT-611.1
IT-611.2
IT-612
IT-613

C

Credit See Key
above		 You may qualify for this credit if you: Form
Child and dependent care (New York State) Α qualified to claim the federal child and dependent care credit. IT-216
Child and dependent care (New York City) Α are a New York City resident and are qualified to claim the New York State child and dependent care credit. IT-216
Child care creation and expansion A created or expanded child care seats, directly, or through a third party, for your employees. IT-662
Claim of right (New York State) Α had a claim of right credit on your federal return for income that was subject to New York State tax on a prior year’s return. IT-257
Claim of right (New York City) Α had a claim of right credit on your federal return for income that was subject to New York City tax on a prior year’s return. IT-257
Claim of right (Yonkers) Α had a claim of right credit on your federal return for income that was subject to Yonkers tax on a prior year’s return. IT-257
Claim of right (MCTMT) Α had a claim of right credit on your federal return for income that was subject to MCTMT on a prior year’s return. IT-257
Clean heating fuel Α purchased bioheating fuel that is used for space heating or hot water production for residential purposes. IT-241
College tuition Α are a full-year New York State resident paying college tuition expenses. IT-272
Conservation easement Α own land that is subject to a conservation easement held by a public or private conservation agency. IT-242
Contributions to certain funds made contributions to the specific funds listed on Form IT-228. IT-228
COVID-19 capital costs operate a business location in New York State. IT-657

D

Credit See Key
above		 You may qualify for this credit if you: Form
Defibrillator purchased an automated external defibrillator.                                                                                                               IT-250

E

Credit See Key above You may qualify for this credit if you: Form
Earned income (New York State) Α are allowed an earned income credit (EIC) on your federal income tax return or are a noncustodial parent and paid child support through a New York State support collection unit.  IT-215
or
IT-209
Earned income (New York City) Α are a New York City resident allowed an EIC on your federal income tax return. IT-215
Economic Transformation and Facility Redevelopment Program Α were issued a certificate of eligibility by Empire State Development admitting you into the Economic Transformation and Facility Redevelopment Program. IT-633
Empire State apprenticeship Α employed eligible apprentices which include disadvantaged youths. IT-650
Empire State child Α claimed the federal child tax credit or additional child tax credit, or you have a qualifying child and meet the income requirements. IT-213
Empire State commercial production Α had expenses for the production of certain qualified commercials and received a certificate of tax credit from the New York State Governor's Office of Motion Picture & Television Development. IT-246
Empire State digital gaming media production A are a digital gaming production entity engaged in qualified digital gaming media productions and received a certificate of tax credit from Empire State Development. IT-660
Empire State film production Α had expenses for the production of certain qualified films and television shows and received a certificate of tax credit from the New York State Governor's Office of Motion Picture & Television Development. IT-248
Empire State film post-production Α had expenses for the post-production of certain qualified films and television shows and received a certificate of tax credit from the New York State Governor's Office of Motion Picture & Television Development. IT-261
Empire State Jobs Retention Program Α were issued a certificate of eligibility by Empire State Development under the Jobs Retention Program. IT-634
Empire State musical and theatrical production Α incurred expenses for the production, promotion, performance, and transportation for live, dramatic, stage shows on national tour. IT-642
EZ capital have an unused Empire Zone (EZ) capital tax credit from a prior year. IT-602
Employer compensation expense program wage worked for an employer who elected to participate in the Employer Compensation Expense Program, and your wages and compensation for the year exceeded $40,000.

IT-226
Employer-provided childcare Α were allowed the federal employer-provided childcare credit under IRC § 45F. IT-652
EZ employment incentive have an unused Empire Zone (EZ) employment incentive tax credit from a prior year. IT-603
EZ investment have an unused Empire Zone (EZ) investment tax credit from a prior year. IT-603
Empire Zone and zone equivalent area wage Α have an unused credit from a prior year for wages paid to employees within an Empire Zone (EZ) or Zone Equivalent Area (ZEA). IT-601
Employee Training Incentive Program Α provided skills training or internship programs in advanced technology, life sciences, software development, or clean energy for your employees and received a certificate of tax credit from Empire State Development. IT-646
Employment incentive Α put property in service that qualified for the investment credit. IT-212-ATT
Employment of persons with disabilities employed persons with disabilities. IT-251
Excelsior Jobs Program Α were issued a certificate of eligibility by Empire State Development under the Excelsior Jobs Program. IT-607

F

Credit See Key
above		 You may qualify for this credit if you: Form
Farm donations to food pantries Α made qualified donations to an eligible food pantry operating in New York State. IT-649
Farm employer overtime  A paid overtime to farm employees on or after January 1, 2024.

IT-661
IT-661-ATT
Farm workforce retention Α employed eligible farm employees who worked at least 500 hours.

IT-647
IT-647-ATT
Farmers’ school tax Α were in the business of farming and paid school taxes on agricultural property in New York State. IT-217
Financial services industry EZ investment and employment incentive have an unused credit from prior years. IT-605
FSI investment and employment incentive have an unused credit from prior years. IT-252

G

Credit See Key
above		 You may qualify for this credit if you: Form
Geothermal energy system purchased geothermal energy system equipment, or entered into a written agreement for the lease of geothermal energy system equipment.  IT-267
Grade number 6 heating oil conversion incurred expenses for the conversion from grade number 6 heating oil fuel usage to biodiesel heating fuel or a geothermal system at any building located in New York State outside of New York City.  IT-656
Green building have unused credit for expenses and purchases for a building meeting certain environmental and energy standards. DTF-630

H

Credit See Key
above		 You may qualify for this credit if you: Form
Hire a veteran hired and employed a qualified veteran on or after January 1, 2014. IT-643
Historic barn rehabilitation paid or incurred rehabilitation expenses to restore a historic barn in New York State. IT-212-ATT
Historic homeownership rehabilitation Α had qualified rehabilitation expenditures made with respect to a qualified historic home located in New York State. IT-237
Household (New York State) cannot be claimed as a dependent on another taxpayer’s federal return and your federal AGI is not over $32,000 ($28,000 if filing as single). IT-201-I*
Household (New York City) cannot be claimed as a dependent on another taxpayer’s federal return and your federal AGI is not over $22,500 ($12,500 if filing as single). IT-201-I*

I

Credit See Key
above		 You may qualify for this credit if you: Form
Investment Α placed qualified property in service for the production of goods in New York State.                                                                                                                                                                                                                    IT-212

L

Credit See Key
above		 You may qualify for this credit if you: Form
Life sciences research and development Α had qualified research and development expenditures related to the life sciences field and received a certificate of tax credit from Empire State Development. IT-648
Long-term care insurance paid premiums during the tax year for a long-term care insurance policy. IT-249
Low-income housing had construction or rehabilitation expenses for eligible rent-restricted housing. DTF-624
Lump-sum distribution received a federal lump-sum distribution while a New York State resident that was taxed by a specified jurisdiction outside New York State. IT-112.1

M

Credit See Key
above		 You may qualify for this credit if you: Form
Manufacturer’s real property taxes Α are a qualified New York manufacturer that paid eligible real property taxes.                                                                                IT-641

N

Credit See Key
above		 You may qualify for this credit if you: Form
New York City musical and theatrical production Α are a qualified New York City musical and theatrical production company that paid qualified production expenses and received a certificate of tax credit from Empire State Development. IT-654
New York Youth Jobs Program Α were issued a certificate of eligibility by New York State Department of Labor under the New York Youth Jobs Program. IT-635
Nursing home assessment Α paid an amount directly relating to the assessment imposed on a residential health care facility located in New York State. IT-258

P

Credit See Key
above		 You may qualify for this credit if you: Form
Pass-through entity tax (PTET) Α are a direct partner, member, or shareholder in an electing entity subject to PTET.                                                                                                                                                                                                IT-653
Pass-through entity tax (PTET) (New York City) A are a direct partner, member, or shareholder in an electing entity subject to NYC PTET.    IT-653

Q

Credit See Key
above		 You may qualify for this credit if you: Form
QETC capital held investments in a qualified emerging technology company (QETC).                                                                                                                                                                                                                 DTF-622
QETC employment Α are a qualified emerging technology company (QETC) that paid wages to full-time employees. DTF-621
QEZE real property taxes Α are a qualified empire zone enterprise (QEZE) that paid eligible real property taxes. IT-606
QEZE tax reduction are a qualified empire zone enterprise (QEZE) that meets the employment requirements. IT-604

R

Credit See Key above You may qualify for this credit if you: Form
Real property tax ΑΒ are a full-year New York State resident paying real property taxes or rent. IT-214
Real property tax relief Α are a full-year New York State resident who owns real property, paid real property tax, and your gross income is $250,000 or less. IT-229
Recovery Α employed eligible individuals in recovery from a substance use disorder for part-time and full-time positions in New York State. IT-651
Rehabilitation of historic properties Α had qualified expenses related to the rehabilitation of a certified historic structure located in New York State. IT-238
Residential fuel oil storage tank have unused credit for replacing or installing a residential fuel oil storage tank. IT-201-I*
Restaurant return-to-work Α are a restaurant in New York State which is a small business, which experienced economic harm due to COVID, has since increased employment, and has received a certificate of eligibility from the Department of Economic Development. IT-655

S

Credit See Key above You may qualify for this credit if you: Form
School tax (fixed amount) (New York City) ΑΒ are a full- or part-year New York City resident and you cannot be claimed as a dependent on another taxpayer’s federal return. You do not have to file Form NYC-210 if you are claiming this credit on Form IT-201. NYC-210
School tax exemption (STAR) ΑΒ are a New York State homeowner who recently purchased a residence, who is eligible for the STAR property tax exemption, and has elected or is required to claim the credit in lieu of the exemption. For more information, see our website. 
School tax (rate reduction amount) (New York City) Α are a New York City resident with taxable income of $500,000 or less.

IT-201-I*
Security officer training Α employed qualified security officers and received a certificate of tax credit from the New York State Division of Homeland Security and Emergency Services. IT-631
Solar energy system equipment purchased or leased solar energy system equipment and installed it at your principal residence. IT-255
Solar and wind energy have unused credit for purchasing and installing a solar or wind energy system. IT-201-I*
Special additional  mortgage recording Α paid the special additional mortgage recording tax. IT-256
START-UP NY tax elimination Α are an approved START-UP New York business operating in a tax-free NY area. IT-638
START-UP NY telecommunication  services excise tax Α are an approved START-UP New York business operating in a tax-free NY area that paid an excise tax on telecommunication services. IT-640

T

Credit See Key above You may qualify for this credit if you: Form
Taxes paid to another state or jurisdiction received income while a New York State resident from outside New York State that was taxed by a jurisdiction outside New York State. IT-112-R
Taxes paid to Canada received income while a New York State resident from Canada that was taxed by a province of Canada. IT-112-C
Taxicabs and livery service vehicles accessible to persons with disabilities

have unused credit for costs incurred before January 1, 2011, for upgrading a vehicle so that it is accessible to persons with disabilities. 


incurred costs, on or after January 1, 2011, associated with the purchase or upgrading of a vehicle that is accessible to persons with disabilities. 

IT-239

or

IT-236

U

Credit See Key above You may qualify for this credit if you: Form
Unincorporated business tax (UBT New York City) are a New York City business that filed Form NYC-202 or NYC-202S and paid UBT; or are a partner in a New York City partnership that filed Form NYC-204 and paid UBT; or are a beneficiary of an estate or trust that filed Form NYC-202EIN and paid UBT. IT-219

V

Credit See Key
above		 You may qualify for this credit if you: Form
Volunteer firefighters’ and ambulance workers’ Α are a volunteer firefighter or ambulance worker for the entire year.                                                                                             IT-245

W

Credit See Key
above		 You may qualify for this credit if you: Form
Workers with disabilities tax were issued a certificate of eligibility by New York State Department of Labor under the Workers with Disabilities Tax Credit Program. IT-644

*There is no separate form for this credit. 

Updated: