Skip to main content

Additional Restaurant Return-to-Work Tax Credit (for 2022 tax years)

Who is eligible?

You are entitled to this refundable credit if your small business:

  • is a New York State restaurant that suffered economic harm as a result of the COVID-19 pandemic, and
  • received a restaurant return-to-work credit for your 2021 tax year, and
  • did not cease operations on or before March 31, 2022, and
  • received a certificate of tax credit from Empire State Development (ESD). 

How much is the credit?

The additional restaurant return-to-work credit is $5,000 for each full-time equivalent employee increase that is more than 10 but no more than 20, up to a maximum amount of $50,000 per business.  The employment period must be the same period you used to compute your 2021 restaurant return-to-work credit.

How do I claim the credit?

Using the information from your additional restaurant return-to-work certificate of tax credit, complete either Form IT-658 or CT-658 Additional Restaurant Return-to-Work Credit, and file it with your 2022 tax return.

Note: If you received your additional restaurant return-to-work credit as an advanced payment, you must reconcile your advance payment when filing your 2022 return.

Additional information