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Qualified Empire Zone Enterprise (QEZE) tax reduction credit

The New York State Empire Zones Program is closed to new entrants.

You or your business can continue to claim this nonrefundable credit for the remainder of your business tax benefit period, as long as you continue to meet the requirements of the statute. However, any business that was required to obtain an empire zone (EZ) retention certificate but was denied one will not be eligible for this credit.

For additional information on claiming this credit, see:

  • Form CT-604, Claim for QEZE Tax Reduction Credit, and its instructions, Form CT-604-I (for corporations); or
  • Form CT-604-CP, Claim for QEZE Credit for Real Property Taxes and QEZE Tax Reduction Credit  For Corporate Partners, and its instructions Form CT-604-CP-I (for corporate partners); or
  • Form IT-604, Claim for QEZE Tax Reduction Credit, and its instructions, Form IT-604-I (for all others).

 

Updated: December 15, 2015