Workers with disabilities tax credit
Who is eligible?
You are entitled to this nonrefundable credit if you or your business:
- is a participant in the Workers with Disabilities Tax Credit Program;
- paid qualified wages after January 1, 2015, to a qualified employee; and
- received a final Certificate of Eligibility from the Department of Labor (DOL).
The Workers with Disabilities Tax Credit Program provides a tax credit to qualified employers who employ individuals with disabilities in New York State.
You must submit a completed application to DOL, which administers the program, to participate in the program. For more information about this program and the application process, visit Department of Labor.
How much is the credit?
|If the qualified employee is a:||The credit is equal to:||The maximum credit is:|
|Full-time employee (employed not less than 6 months for at least 30 hours per week)||15% of the qualified wages paid after January 1, 2015||$5,000 per employee|
|Part-time employee (employed not less than 6 months for at least 8 hours per week)||10% of the qualified wages paid after January 1, 2015||$2,500 per employee|
- DOL’s website;
- Form CT-644, Workers with Disabilities Tax Credit, and its instructions (for corporations); or
- Form IT-644, Workers with Disabilities Tax Credit, and its instructions (for all others).