Empire Zone (EZ) wage tax credit
The EZ wage tax credit expired on July 1, 2014. For tax years beginning on or after July 1, 2014, you may only claim an EZ wage tax credit carryover from previous years. Any business that was required to obtain an EZ retention certificate from Empire State Development, but was denied one, is not eligible to claim any carryover of the credit.
For additional information, see:
- Form CT-601, Claim for EZ Wage Tax Credit (for corporations); or
- Form IT-601, Claim for EZ Wage Tax Credit (for all others).