CT-644: Workers with Disabilities Tax Credit (2025)
New York · NY DTF · Used for tax years 2025
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, 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.
All filers must enter their tax period and complete line A to identify how they are claiming the credit.
What you'll need
The form requires these attachments and information:
- Form CT-3, CT-3-A, or CT-3-S, to which you attach Form CT-644.
- A copy of the final Certificate of Eligibility issued by the New York State Department of Labor.
- Your corporation’s legal name, EIN, and tax period.
- If your corporation earned the credit: the certified business’s name and EIN, numbers of qualified full-time and part-time employees claimed, and allocation year.
- For employees listed in Schedule A or B: name, Social Security number, hire date, termination date if applicable, and qualified wages paid.
- If claiming a partnership share: the partnership’s name, EIN, and credit amount allocated.
- For Schedule D, if applicable: tax due before credits, other credits claimed before this credit, and fixed dollar minimum tax.
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.
Complete line A, then follow the instructions for your corporation type:
- C corporation that earned the credit: Complete lines B through E, Schedule A and/or B as applicable, and Schedules C and D.
- C corporation claiming a partnership share: Complete Schedules C, D, and E.
- New York S corporation that earned the credit: Complete lines B through E, Schedule A and/or B as applicable, and Schedule C.
- New York S corporation claiming a partnership share: Complete Schedules C and E.
The supplied form does not provide a mailing address or e-file directions.
Common mistakes
- Leaving required entries blank: All filers must enter the tax period and complete line A.
- Missing the required certificate: Attach a copy of the final Certificate of Eligibility from the New York State Department of Labor.
- Listing the same employee in both schedules: Do not include an employee in both Schedule A and Schedule B.
- 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 credit calculated for qualified full-time employees?
Schedule A multiplies each employee’s qualified wages by 15%. The credit entered for that employee is the lesser of that amount or $5,000.
How is the credit calculated for qualified part-time employees?
Schedule B multiplies each employee’s qualified wages by 10%. The credit entered for that employee is the lesser of that amount or $2,500.
Where do I report a credit allocated by a partnership?
List the partnership’s name, EIN, and allocated credit in Schedule E. Enter the total on line 16 and carry it to line 4 of Schedule C.
How much credit can a C corporation use this tax year?
Schedule D limits the credit used to the lesser of total credit on line 6 or the credit limitation on line 11. Enter that amount on line 12 and on your franchise tax return. Line 11 subtracts the fixed dollar minimum tax from net tax, with 0 entered if the result is zero or less.
How does the form calculate credit available for carryover?
For corporations completing Schedule D, line 13 subtracts the credit used from total credit. Line 15 then subtracts unused expired credit on line 14 to calculate the amount available for carryover to the next year.