CT-646: Employee Training Incentive Program Tax Credit (2025)
New York · NY DTF · Used for tax years 2025
Form CT-646 calculates a corporation’s New York Employee Training Incentive Program tax credit, including credit allocated from partnerships. It also calculates the credit used, refunded, or applied to next year’s tax, except for New York S corporations.
Who files this form
Corporations claiming the Employee Training Incentive Program (E-TIP) tax credit use Form CT-646. File it with Form CT-3, CT-3-A, or CT-3-S.
The form also provides for corporations claiming the credit as corporate partners.
What you'll need
Have these documents and details ready:
- A copy of the certificate of tax credit issued by Empire State Development (ESD). You must submit this with the form.
- Your corporation’s legal name, employer identification number (EIN), and tax period beginning and ending dates.
- The E-TIP project number from the certificate and the certificate number.
- The total numbers of employees and interns included in the credit claim.
- If claiming credit allocated by partnerships, each partnership’s name, EIN, and allocated credit amount.
- If completing Schedule C, your tax due before credits, credits claimed before this credit, and fixed dollar minimum tax.
How to file
- Enter your corporation’s information and tax period, along with the project and certificate details.
- Enter the E-TIP tax credit in Schedule A. Use Schedule B to report credit allocated from partnerships and calculate the total credit.
- Complete Schedule C to calculate the credit used, refunded, or applied to next year’s tax. New York S corporations must not complete Schedule C.
- Report the Schedule C amounts on your franchise tax return where the form directs you to do so.
- File Form CT-646 with Form CT-3, CT-3-A, or CT-3-S, and submit a copy of the ESD certificate of tax credit.
The provided form does not give a mailing address or e-file instructions.
Common mistakes
- Leaving out the tax period. All filers must enter the beginning and ending dates.
- Omitting the certificate. You must submit a copy of the certificate of tax credit issued by ESD.
- Missing the corporate partner checkbox. Mark an X in box A if claiming the credit as a corporate partner.
- Completing Schedule C as a New York S corporation. The form says New York S corporations must not complete this schedule.
- Entering a negative credit limitation. On line 8, enter 0 if line 7 is more than line 6.
Questions people ask
Which tax return goes with Form CT-646?
File it with Form CT-3, CT-3-A, or CT-3-S.
Do I need to attach my credit certificate?
Yes. You must submit a copy of the certificate of tax credit issued by Empire State Development (ESD).
How do I report credit allocated from a partnership?
Mark box A if claiming the credit as a corporate partner. In Schedule B, enter each partnership’s name, EIN, and allocated credit amount. Add the allocated amounts on line 2.
Can unused credit be refunded or applied to next year’s tax?
Schedule C provides for both options. Line 10 calculates the unused credit. Enter the amount to be refunded on line 11, limited to line 10. Line 12 applies the remainder as an overpayment to next year’s tax.
Should a New York S corporation complete Schedule C?
No. The form specifically says New York S corporations must not complete Schedule C.