CT-613: Claim for Environmental Remediation Insurance Credit For Qualified Sites Accepted into the Brownfield Cleanup Program Prior to July 1, 2015 (2025)
New York · NY DTF · Used for tax years 2025
Form CT-613 is used by corporations to claim New York’s environmental remediation insurance credit for qualified sites accepted into the Brownfield Cleanup Program prior to July 1, 2015. It reports qualified insurance premiums, credits received from flow-through entities, and the
Who files this form
Use Form CT-613 to claim the environmental remediation insurance credit for qualified sites accepted into the Brownfield Cleanup Program before July 1, 2015.
The form is filed with Form CT-3, CT-3-A, CT-3-S, CT-33, CT-33-A, CT-33-NL, CT-183, or CT-184. Corporate partners claiming the credit must mark box A.
What you'll need
Submit these copies with the form:
- The Certificate of Completion (COC) issued by the Department of Environmental Conservation for the qualified site.
- The environmental remediation insurance tax credit certification form completed by the insurer.
Have the following information ready:
- Your corporation’s legal name, EIN, and tax period beginning and ending dates.
- The date the Brownfield Cleanup Agreement was executed.
- Qualified environmental remediation insurance premiums paid.
- Site information from the COC: name, municipality, county, DEC region, DER site number, and COC issue date.
- If applicable, each partnership’s name, EIN, and allocated credit amount.
How to file
File CT-613 with Form CT-3, CT-3-A, CT-3-S, CT-33, CT-33-A, CT-33-NL, CT-183, or CT-184.
Enter your tax period, corporation information, and Brownfield Cleanup Agreement execution date. Complete the credit calculation, credit limitation, and credit use or refund sections. Enter the site details as listed on the COC and submit both required copies: the COC and the insurer-completed certification form.
If you claim the credit as a corporate partner, mark box A. Report partnership credit information on page 2 and enter the line 17 total on line 4.
The supplied form does not state a mailing address or e-file procedure.
Common mistakes
- Leaving the tax period blank. The form says all filers must enter beginning and ending dates.
- Omitting required attachments. Submit a copy of both the COC and the insurer-completed certification form.
- Entering site details that do not match the COC. The form directs you to use the information listed on that certificate.
Questions people ask
How are premiums used to calculate the credit?
Enter qualified environmental remediation insurance premiums paid on line 1. Multiply that amount by 50% on line 2. On line 3, enter the smaller of line 2 or $30,000.
Can I request a refund of unused credit?
The form provides for a refund on line 15, limited to the amount available on line 14. Line 16 shows the remaining amount to be credited as an overpayment in the next tax year. These lines refer to instructions that were not supplied.
When should I mark the Brownfield Opportunity Area box?
Mark it if you received notification from the Department of State that the qualified site is located in a Brownfield Opportunity Area.