CT-600: Ordering of Corporation Tax Credits (2025)
New York · NY DTF · Used for tax years 2025
Form CT-600 summarizes New York corporation tax credits under Tax Law Article 9-A by credit type. It reports credits deducted, refunded, or applied as an overpayment to next year’s tax.
What you'll need
Read Form CT-600-I, Instructions for Form CT-600, before completing this form.
Have the information requested on CT-600 ready:
- The corporation’s legal name and employer identification number.
- Credit amounts claimed, grouped by the categories shown on lines 1 through 4.
- Refundable credit amounts deducted this year, refunded, or applied as an overpayment to next year’s tax.
The form also gives instructions for transferring amounts to Form CT-3 or Form CT-3-A.
Common mistakes
Do not skip the instructions. The form specifically says to read Form CT-600-I before completing CT-600.
Questions people ask
Which credit categories go on lines 1 through 3?
Enter amounts claimed in column A: nonrefundable/noncarryover credits on line 1, carryover credits of limited duration on line 2, and carryover credits of unlimited duration on line 3.
How do I report refundable credits?
Use line 4. Enter the amount deducted this year in column A, the amount refunded in column B, and the amount applied as an overpayment to next year’s tax in column C.
Where do I transfer the refundable credits deducted this year?
Enter the amount from line 4, column A on Form CT-3, Part 7, line 3, or Form CT-3-A, Part 7, line 3.
Where do the line 5 totals go?
For Form CT-3, transfer column A to Part 7, line 2; column B to Part 2, line 25; and column C to Part 2, line 26.
For Form CT-3-A, transfer column A to Part 7, line 2; column B to Part 2, line 26; and column C to Part 2, line 27.