CT-647-ATT: Eligible Farm Employee Information for the Farm Workforce Retention Credit - Attachment to Form CT-647 (2025)

Who files this form

File Form CT-647-ATT with Form CT-647 if you have more employees to report in Schedule D of Form CT-647. This attachment lists eligible farm employees for the Farm Workforce Retention Credit.

What you'll need

Have the following information ready:

• The corporation’s legal name and employer identification number (EIN).
• Each eligible farm employee’s first and last name and Social Security number.
• The first 5 digits of each employee’s work location ZIP code.
• Each employee’s hours worked for the tax year.
• The total number of employees listed on the page.

How to file

File this attachment with Form CT-647 if you have more employees to report in Schedule D. The provided form text does not give a mailing address or e-filing directions.

For help with Schedule D, the form refers you to Form CT-647-I, Instructions for Forms CT-647 and CT-647-ATT.

Common mistakes

• Enter only the first 5 digits of the employee’s work location ZIP code.
• File CT-647-ATT with Form CT-647 when you have more employees to report in Schedule D.

Questions people ask

What is Form CT-647-ATT used for?

It is an attachment to Form CT-647 for reporting additional eligible farm employees in Schedule D for the Farm Workforce Retention Credit.

What employee count goes on line A?

Enter the total number of employees listed on that page.

Which ZIP code should I enter for an employee?

Enter the employee’s work location ZIP code, using only the first 5 digits.

Where does the form direct me for help with Schedule D?

It refers you to the Schedule D guidance in Form CT-647-I, Instructions for Forms CT-647 and CT-647-ATT.

Official sources

• https://www.tax.ny.gov/pdf/current_forms/ct/ct647att.pdf