CT-41: Claim for Credit for Employment of Persons with Disabilities (2025)
New York · NY DTF · Used for tax years 2025
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 credit from partnerships, and reports credit used and carried forward. New York S corporations
Who files this form
Form CT-41 is used to claim the credit for employment of persons with disabilities. The form includes calculations for qualified first-year and second-year wages, as well as credit from partnerships.
Corporate partners claiming this credit must mark box A. The form does not provide detailed eligibility rules.
What you'll need
Have the following information ready to complete the form:
- The corporation’s legal name, employer identification number, and tax period beginning and ending dates.
- Each qualified employee’s name and Social Security number.
- The 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 rendered during that period.
- The number of qualified full-time employees used in each part’s credit calculation.
- Any credit from partnerships.
If completing Schedule B, you will also need the unused credit carried forward from the preceding tax year, tax before credits, other credits claimed before this credit, and the applicable minimum tax.
How to file
File Form 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, as applicable.
Enter the corporation’s legal name, employer identification number, and tax period. Use Schedule A to calculate the credit. Schedule B calculates the credit used and carried forward, but New York S corporations must not complete Schedule B.
The supplied form does not give a mailing address or e-file directions.
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.
- Leaving the tax period blank. All filers must enter the beginning and ending dates.
- Missing the corporate partner checkbox. Mark box A if claiming the credit as a corporate partner.
- 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
Can I include the same employee in both the first-year and second-year wage calculations?
No. The form says employees listed in Part 1 must not also be listed in Part 2.
Where do I report credit from partnerships?
Enter credit from partnerships on line 8. If claiming the credit as a corporate partner, also mark box A.
Do New York S corporations complete Schedule B?
No. The form directs New York S corporations not to complete Schedule B and refers them to the instructions.
Where is the credit carried forward calculated?
Schedule B, line 19, calculates the credit carried forward by subtracting line 18, the credit used for the current tax year, from line 12, the total credit.