CT-647: Farm Workforce Retention Credit (2025)
New York · NY DTF · Used for tax years 2025
Form CT-647 calculates the New York Farm Workforce Retention Credit for corporations, including credit allocated from partnerships. It reports eligible farm employee information and, for C corporations, the credit used, refunded, or applied to next year’s tax.
Who files this form
Form CT-647 is for corporations claiming the Farm Workforce Retention Credit, either because they earned the credit or because they received a share from a partnership. The form has separate directions for C corporations and New York S corporations.
If your corporation earned the credit, line B asks whether its federal gross income from farming is at least two-thirds of its federal gross income from all sources in excess of $30,000 for the tax year. If you answer No, the form says to stop because you do not qualify for this credit.
What you'll need
Have the following information and forms ready, as applicable:
- Your corporation’s legal name, EIN, business name and address, and the beginning and ending dates of its tax period.
- Form CT-3, CT-3-A, or CT-3-S, which must be filed with CT-647.
- Federal gross income figures needed to answer the farming-income question on line B.
- The farm’s name, EIN, physical address, and total number of employees claimed for the credit.
- Information about whether more than 50% of federal gross income from farming comes from wine or cider sales.
- Each eligible farm employee’s first and last name, Social Security number, work location ZIP code’s first five digits, and hours worked for the tax year.
- Form CT-647-ATT, if applicable.
- For partnership credits, each partnership’s name, EIN, and credit amount allocated to you.
- For Schedule B, tax due before credits, credits claimed before this credit, and the fixed dollar minimum tax.
How to file
File CT-647 with Form CT-3, CT-3-A, or CT-3-S. The supplied form does not give a mailing address or e-file directions.
All filers must enter their tax period and complete line A. Then follow the path that applies:
- C corporation that earned the credit: Complete lines B through E and Schedules A, B, and D. Complete Form CT-647-ATT if applicable.
- C corporation claiming a partnership share: Complete Schedule A, lines 2 and 3, and Schedules B and C.
- New York S corporation that earned the credit: Complete lines B through E and Schedules A and D. Complete Form CT-647-ATT if applicable.
- New York S corporation claiming a partnership share: Complete Schedule A, lines 2 and 3, and Schedule C.
Complete Schedules C and D, as applicable, before Schedule A. If completing Schedule B, enter the amounts from lines 9, 11, and 12 on your franchise tax return as directed.
Common mistakes
- Skipping line A or the tax period: Both are required for all filers.
- Continuing after answering No on line B: The form says to stop because you do not qualify.
- Completing Schedule B as a New York S corporation: The form specifically says not to complete it.
- Completing Schedule A too soon: Complete Schedules C and D first, as applicable.
- Entering a negative credit limitation on line 8: If the result is zero or less, enter 0.
- Entering a full ZIP+4 in Schedule D: Use only the first five digits of the employee’s work location ZIP code.
Questions people ask
What credit rate does the 2025 form use?
Line 17 lists a rate of $1,200. Multiply the total number of eligible farm employees on line 16 by that rate to calculate line 18.
Where do I report a credit received from a partnership?
Enter the partnership information and allocated credit in Schedule C. Carry the total from line 13 to Schedule A, line 2.
Can unused credit be refunded or applied to next year’s tax?
Schedule B provides for both. Line 10 calculates unused credit. Line 11 is the amount requested as a refund, limited to line 10. Line 12 is the remaining amount applied as an overpayment to next year’s tax. New York S corporations do not complete Schedule B.
How much credit can I use this tax year on Schedule B?
Line 9 is the smaller of your total credit on line 3 or your credit limitation on line 8. The limitation calculation subtracts credits claimed before this credit and the fixed dollar minimum tax from tax due before credits, with a minimum result of 0.