CT-645: Recapture of START-UP NY Tax Benefits (2025)
New York · NY DTF · Used for tax years 2025
Form CT-645 calculates the recapture of New York START-UP NY tax benefits, including proportional recovery, recapture due to fraud, and recapture allocated from partnerships. Corporations attach it to Form CT-3, CT-3-A, or CT-3-S.
Who files this form
Form CT-645 is for reporting recapture of START-UP NY tax benefits. It includes schedules for proportional recovery of tax benefits, recapture due to fraud, and recapture allocated from partnerships.
The form is attached to Form CT-3, CT-3-A, or CT-3-S. The supplied form text does not explain the specific conditions that require recapture.
What you'll need
Have the information needed for the schedules you complete:
- The corporation’s legal name, EIN, and tax period beginning and ending dates.
- For Schedule A, the certificate number from Form DTF-74, Certificate of Eligibility, and the certified START-UP NY business’s EIN.
- The beginning and ending dates of the year subject to proportional recovery and the year of the START-UP NY business tax benefit period.
- The benchmark number of net new jobs and the number actually created.
- Amounts of the credits, refunds, tax exemptions, payroll exclusions, and fees being recaptured. Schedule B also asks for the wage exclusion claimed by employees.
- For partnership recapture, each partnership’s name, EIN, certificate number, year of the business tax benefit period, and share of recapture.
How to file
Attach Form CT-645 to Form CT-3, CT-3-A, or CT-3-S. The supplied text does not provide a mailing address or e-file directions.
To complete the recapture calculation:
- Schedule A calculates proportional recovery. Add lines 7, 10, 13, 16, 19, and 22, and enter the total on line 23.
- Schedule B calculates recapture due to fraud. Add lines 24 through 30, and enter the total on line 31.
- Schedule C reports partnership information and totals recapture allocated from partnerships on line 32.
- In Schedule D, enter line 23 or line 31 on line 33, and enter line 32 on line 34. Add lines 33 and 34 to get total recapture on line 35.
Common mistakes
- Leaving the tax period blank. The form says all filers must enter the beginning and ending dates.
- Not attaching CT-645 to the return. The form directs filers to attach it to Form CT-3, CT-3-A, or CT-3-S.
Questions people ask
Where do I find the certificate number for Schedule A?
Use the certificate number from Form DTF-74, Certificate of Eligibility, issued to the approved START-UP NY business.
How is the proportional recovery percentage calculated?
Subtract the number of net new jobs actually created on line 2 from the benchmark number on line 1. Enter the difference on line 3, then divide line 3 by line 1. Round the result to four decimal places and enter it on line 4.
What do I enter for the year of the START-UP NY business tax benefit period?
Schedule A, item D, asks for a number from 1 to 10.
Where do I report recapture allocated from a partnership?
Report the partnership information in Schedule C. Enter the total allocated recapture on line 32 and carry it to line 34 in Schedule D.