CT-611.1: Claim for Brownfield Redevelopment Tax Credit - For Qualified Sites Accepted into the Brownfield Cleanup Program on or after June 23, 2008 and Prior to July 1, 2015 (2025)
New York · NY DTF · Used for tax years 2025
Form CT-611.1 is used by corporations to claim New York's brownfield redevelopment tax credit for qualified sites accepted into the Brownfield Cleanup Program on or after June 23, 2008, and before July 1, 2015. It reports site preparation costs, on-site groundwater remediation co
Who files this form
Corporations claiming the brownfield redevelopment tax credit use Form CT-611.1 for a qualified site that:
- Was accepted by the Department of Environmental Conservation (DEC) into the Brownfield Cleanup Program on or after June 23, 2008, and before July 1, 2015.
- Received a Certificate of Completion (COC) by December 31, 2019.
File a separate Form CT-611.1 for each COC. Corporate partners claiming the credit must mark box A.
The form directs filers to use Form CT-611 for sites accepted before June 23, 2008, and Form CT-611.2 for sites accepted on or after July 1, 2015. It also directs sites in the CT-611.1 acceptance window that receive a COC after December 31, 2019, to use CT-611.2, but refers to an exception in instructions that were not provided.
What you'll need
Gather the following to complete the form:
- Your corporation’s legal name, EIN, and tax period beginning and ending dates.
- A copy of the DEC-issued COC. Submit it with the form and use its site information for Schedule A.
- The execution date of the Brownfield Cleanup Agreement.
- Sale or transfer documentation if the COC was transferred with the qualified site. Submit a copy and enter the transfer date.
- Supporting documentation if you received Department of State notification that the site is in a Brownfield Opportunity Area.
- Details of site preparation and groundwater remediation costs, including descriptions, dates paid or incurred, and amounts.
- Qualified property details, including descriptions, principal use, dates placed in service, life in years, and cost or other basis.
If applicable, also gather partnership names, EINs, and allocated costs, along with information about credits previously allowed for the recapture schedule.
How to file
File Form CT-611.1 with Form CT-3, CT-3-A, CT-3-S, CT-33, CT-33-A, CT-33-NL, CT-183, or CT-184. Use a separate CT-611.1 for each Certificate of Completion.
Submit a copy of the COC and any required sale, transfer, or Brownfield Opportunity Area supporting documentation.
The supplied form does not give a mailing address or e-filing directions.
Common mistakes
- Leaving out the tax period. All filers must enter beginning and ending dates.
- Using the wrong credit form. Check both the site’s program acceptance date and its COC date. The form also points to an exception in the instructions.
- Combining multiple COCs on one form. File a separate CT-611.1 for each COC.
- Missing required attachments. Submit the COC, plus sale or transfer documentation and Brownfield Opportunity Area supporting documentation when applicable.
- Entering an EN-Zone percentage incorrectly. Enter it as a decimal rounded to four places.
- Completing sections excluded for New York S corporations. These corporations must not complete the Credit summary or the calculation of credit used, refunded, or credited as an overpayment.
Questions people ask
Can I use one form for several Certificates of Completion?
No. A separate Form CT-611.1 must be filed for each COC.
What credit components appear on this form?
The form includes site preparation, on-site groundwater remediation, and tangible property credit components.
What if I am claiming the credit as a corporate partner?
Mark box A. The partnership information section asks for each partnership’s name, EIN, and costs allocated to you for site preparation, tangible property, and groundwater remediation.
Can unused credit be refunded or applied to the next tax year?
The form provides lines for unused credit available for refund or as an overpayment. Line 26 is for the refund, limited to the amount on line 25. Line 27 is for the remainder credited as an overpayment in the next tax year. New York S corporations do not complete this calculation section.
Does the form address repayment of earlier credits?
Yes. Schedule E covers recapture of previously claimed credit when tangible property ceases to be in qualified use or when the COC is revoked.