CT-611: Claim for Brownfield Redevelopment Tax Credit - For Qualified Sites Accepted into the Brownfield Cleanup Program Prior to June 23, 2008 (2025)

Who files this form

Use Form CT-611 to claim the brownfield redevelopment tax credit for a site that:

• Was accepted by the Department of Environmental Conservation (DEC) into the Brownfield Cleanup Program before June 23, 2008; and
• Received a Certificate of Completion (COC) by December 31, 2017.

File a separate Form CT-611 for each COC.

If the site was accepted before June 23, 2008, but received its COC after December 31, 2017, use Form CT-611.2 instead. For sites accepted on or after June 23, 2008, and before July 1, 2015, use Form CT-611.1. For sites accepted on or after July 1, 2015, use Form CT-611.2.

What you'll need

Submit these documents with the form:

• A copy of the COC issued by DEC.
• If the COC was transferred as part of a sale or transfer of the qualified site, a copy of the sale or transfer documentation.

Have the following information available:

• The corporation’s legal name, EIN, and tax period beginning and ending dates.
• Site identifying information from the COC and the date the Brownfield Cleanup Agreement was executed.
• Whether the site is in an environmental zone (EN-Zone) and, if so, the percentage of the site within that zone.
• Descriptions, dates, and amounts for site preparation and on-site groundwater remediation costs.
• Qualified property descriptions, principal uses, dates placed in service, useful lives, and costs or other bases.
• Details of any credit recapture and, if applicable, partnership names, EINs, and allocated costs.

How to file

File Form CT-611 with Form CT-3, CT-3-A, CT-3-S, CT-33, CT-33-A, CT-33-NL, CT-183, or CT-184.

Complete a separate Form CT-611 for each COC and submit a copy of the COC. If applicable, also submit the site sale or transfer documentation.

Corporate partners must mark box A. Report partnership information in the format shown on the form, using additional forms if necessary.

Common mistakes

• Do not use CT-611 if the site’s acceptance date or COC date requires a different form.
• Do not combine multiple COCs on one CT-611. A separate form is required for each COC.
• Remember to enter the tax period beginning and ending dates. All filers must provide them.
• Submit a copy of the COC and, when applicable, the sale or transfer documentation.
• New York S corporations must not complete the credit summary or the section calculating credit used, refunded, or credited as an overpayment.
• If the site is in an EN-Zone, enter the percentage within the zone as a decimal rounded to four places.
• On line 23, enter 0 if the credit limitation calculation is zero or less. The refund on line 26 cannot exceed line 25.

Questions people ask

What credit components does CT-611 include?

The form includes site preparation, tangible property, and on-site groundwater remediation credit components.

Can unused credit be refunded or applied to the next tax year?

The form provides lines for unused credit available for a refund or as an overpayment. Line 26 reports the refund, limited to line 25. Line 27 reports the amount credited as an overpayment in the next tax year. New York S corporations do not complete this section.

Does the form address repayment of previously claimed credit?

Yes. Schedule E covers recapture of the tangible property credit component for property that ceases to be in qualified use, and recapture if the COC is revoked.

What information do corporate partners report?

Corporate partners mark box A and provide each partnership’s name, EIN, and allocated site preparation, tangible property, and groundwater remediation costs. Line 28 totals the allocated costs, which are also included on lines 1, 4, and 7, as applicable.

Official sources

• https://www.tax.ny.gov/pdf/current_forms/ct/ct611.pdf