CT-644: Workers with Disabilities Tax Credit (2024)
New York · NY DTF · Used for tax years 2024
Form CT-644 calculates New York’s Workers with Disabilities Tax Credit for corporations. It reports qualified employee wages, credits allocated from partnerships, and, for C corporations, the credit used or carried forward.
Who files this form
Form CT-644 is for C corporations and New York S corporations claiming the Workers with Disabilities Tax Credit, either as the corporation that earned the credit or as a corporate partner receiving a share of the credit from a partnership.
Corporations that earned the credit must identify the business certified by the New York State Department of Labor to participate in the program.
What you'll need
Have these documents and details ready, as applicable:
- Form CT-3, CT-3-A, or CT-3-S, to which you must attach CT-644.
- A copy of the final Certificate of Eligibility issued by the New York State Department of Labor. You must also attach this copy.
- The corporation’s legal name, EIN, and tax period.
- The certified business’s name and EIN, the number of qualified full-time and part-time employees claimed, and the allocation year.
- Each qualified employee’s name, Social Security number, hire date, termination date if applicable, and qualified wages paid.
- For partnership credits, each partnership’s name, EIN, and allocated credit amount.
- For Schedule D, tax and credit figures from your franchise tax return, plus any unused credit carryover and expired credit amounts.
How to file
Attach Form CT-644 to Form CT-3, CT-3-A, or CT-3-S. Also attach a copy of the final Certificate of Eligibility issued by the New York State Department of Labor.
All filers must enter their tax period and complete line A to indicate whether they earned the credit directly or received it as a corporate partner.
Complete the following parts:
- C corporation that earned the credit: Lines B through E, Schedule A and/or B as applicable, and Schedules C and D.
- C corporation claiming a partnership share: Schedules C, D, and E.
- New York S corporation that earned the credit: Lines B through E, Schedule A and/or B as applicable, and Schedule C.
- New York S corporation claiming a partnership share: Schedules C and E.
The supplied form does not give a mailing address or e-filing instructions.
Common mistakes
- Leaving line A or the tax period blank: All filers must complete both.
- Missing the certificate attachment: Attach a copy of the final Certificate of Eligibility.
- Listing the same employee in both schedules: Do not include Schedule A employees in Schedule B, or Schedule B employees in Schedule A.
- Completing Schedule D as a New York S corporation: New York S corporations must not complete this schedule and must enter 0 on line 5.
Questions people ask
How is the full-time employee credit calculated?
Schedule A multiplies each qualified employee’s qualified wages by 15%. The credit for that employee is the lesser of that amount or $5,000.
How is the part-time employee credit calculated?
Schedule B multiplies each qualified employee’s qualified wages by 10%. The credit for that employee is the lesser of that amount or $2,500.
Where do I report a credit received from a partnership?
Enter the partnership information and allocated credit in Schedule E. Transfer your share of the credit from line 16 to Schedule C, line 4.
How much credit can a C corporation use this year?
Schedule D, line 12, uses the lesser of total credit on line 6 or the credit limitation on line 11. Enter that amount on your franchise tax return. Schedule D also calculates the carryover to the next year after subtracting unused expired credit.