CT-41: Claim for Credit for Employment of Persons with Disabilities (2024)
New York · NY DTF · Used for tax years 2024
New York Form CT-41 is used by corporations to claim the Credit for Employment of Persons with Disabilities. It calculates credit on qualified first-year and second-year wages, includes credits from partnerships, and determines credit used and carried forward, except that New Yor
Who files this form
Form CT-41 is for corporations claiming the credit for employment of persons with disabilities. File it with Form CT-3, CT-3-A, CT-3-S, CT-33, CT-33-A, CT-33-NL, CT-183, CT-184, or CT-186.
Corporate partners claiming the credit must mark the box on line A. New York S corporations must not complete Schedule B.
What you'll need
Have the following information ready to complete CT-41:
- The corporation’s legal name, employer identification number, and tax period beginning and ending dates.
- Each qualified employee’s name and Social Security number.
- Beginning and ending dates of each employee’s one-year period for qualified first-year or second-year wages.
- Wages paid during the tax year for services during that period, subject to the printed $6,000 limit per employee.
- Any credit from partnerships.
- For Schedule B, any unused credit carried forward from the preceding tax year, tax before credits, and other tax credits claimed before this credit.
Attach additional forms if needed to list employees. Article 9-A filers use the fixed dollar minimum tax from Form CT-3 or the designated agent’s fixed dollar minimum tax from Form CT-3-A for line 16.
How to file
File CT-41 with Form CT-3, CT-3-A, CT-3-S, CT-33, CT-33-A, CT-33-NL, CT-183, CT-184, or CT-186. The provided form does not give a mailing address or electronic filing directions.
- Enter the corporation’s identifying information and tax period dates.
- Mark line A if claiming the credit as a corporate partner.
- Complete Schedule A to calculate the credit. Enter the numbers of qualified full-time employees used in the first-year and second-year calculations on lines B and C.
- Complete Schedule B to calculate the credit used and carried forward, unless you are a New York S corporation.
Common mistakes
- Listing the same employee in both parts. Part 1 says not to include employees shown in Part 2, and Part 2 says not to include employees shown in Part 1.
- Exceeding the wage limit. Column D shows a $6,000 limit per employee.
- Leaving out tax period dates. All filers must enter the beginning and ending dates.
- Leaving out additional employee forms. Attach additional forms if necessary and include their column D amounts in the totals.
- Completing Schedule B as a New York S corporation. The form specifically says not to complete it.
- Entering a negative amount on line 17. If line 16 is greater than line 15, enter 0.
Questions people ask
What percentage is used to calculate the credit?
Schedule A uses 35% for both qualified first-year wages and qualified second-year wages. Each employee’s column D wages are subject to a $6,000 limit.
Can I include the same employee in both wage calculations?
No. The form says not to include an employee in both Part 1 and Part 2.
Where do I enter a credit from a partnership?
Enter the credit from partnerships on Schedule A, line 8. If you are claiming the credit as a corporate partner, also mark the box on line A.
Where is unused credit shown?
Schedule B, line 10, is for unused credit carried forward from the preceding tax year. Line 19 calculates the credit carried forward by subtracting the credit used on line 18 from the total credit on line 12.
Do New York S corporations complete Schedule B?
No. The form directs New York S corporations not to complete Schedule B.