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 Developmental 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: Workers with Developmental Disabilities Tax Credit Program.
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 |
Additional information
- Form CT-644, Workers with Disabilities Tax Credit, and its instructions (for corporations)
- Form IT-644, Workers with Disabilities Tax Credit, and its instructions (for all others)
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