CT-643: Hire a Veteran Credit (2025)
New York · NY DTF · Used for tax years 2025
Form CT-643 is used by corporations to claim New York’s Hire a Veteran Credit. It calculates credits for qualified veterans and qualified disabled veterans in full-time or part-time positions, reports credits allocated from partnerships, and calculates credit used or carried forw
Who files this form
Form CT-643 is for corporations claiming the Hire a Veteran Credit, including C corporations and New York S corporations. The form covers corporations that earned the credit and corporate partners claiming a share of the credit received from a partnership.
File it with Form CT-3, CT-3-A, CT-3-S, CT-33, CT-33-A, or CT-33-NL.
What you'll need
Have these forms and details ready, as applicable:
- Your corporation’s legal name, employer identification number (EIN), and tax period beginning and ending dates.
- The required Form DTF-75, Employee Affidavit for the Hire a Veteran Credit, for each veteran for whom you claim the credit.
- Each veteran’s name, Social Security number, employment period, and wages paid, separated into full-time and part-time positions.
- For partnership credits, each partnership’s name, EIN, and credit amount allocated to you.
- For Schedule D, your tax due before credits, credits claimed before this credit, minimum tax, and unused credit information.
How to file
File Form CT-643 with Form CT-3, CT-3-A, CT-3-S, CT-33, CT-33-A, or CT-33-NL. The supplied form does not state a mailing address or e-file method.
All filers must enter their tax period and complete line A to indicate whether they earned the credit themselves rather than received it as a corporate partner.
- C corporations answering Yes: Complete lines B and C, Schedules A and B, Schedule C line 4 if applicable and line 5, and Schedule D.
- C corporations answering No and claiming as corporate partners: Complete Schedules C and D.
- New York S corporations answering Yes: Complete lines B and C, Schedules A and B, and Schedule C line 5.
- New York S corporations answering No and claiming as corporate partners: Complete Schedule C.
Common mistakes
- Leaving line A blank: All filers must answer it.
- Omitting the tax period: All filers must enter the beginning and ending dates.
- Overlooking the employee affidavit requirement: Line C asks whether you have the required Form DTF-75 for each veteran for whom you claim the credit.
- Completing Schedule D as a New York S corporation: The form explicitly says New York S corporations do not complete this schedule.
Questions people ask
How is the credit calculated for qualified veterans in Schedule A?
Multiply wages paid by 15%. For each veteran, enter the lesser of that result or $15,000 for a full-time position, or $7,500 for a part-time position.
How is the credit calculated for qualified disabled veterans in Schedule B?
Multiply wages paid by 20%. For each veteran, enter the lesser of that result or $20,000 for a full-time position, or $10,000 for a part-time position.
Where do I report credit received from a partnership?
Use Schedule C to list the partnership’s name, EIN, and credit amount allocated. Enter the total credit allocated from partnerships on line 3.
How much credit can I use this tax year?
For filers completing Schedule D, line 11 is the lesser of total credit on line 5 or the credit limitation on line 10. Enter that amount on your franchise tax return as well.
Where does the form show credit available to carry forward?
Schedule D line 14 shows the amount available for carryover to next year. It is unused credit on line 12 minus unused expired tax credit on line 13.