CT-649: Farm Donations to Food Pantries Credit (2025)
New York · NY DTF · Used for tax years 2025
Form CT-649 calculates New York’s Farm Donations to Food Pantries Credit for corporations. It reports qualified donations and credits allocated from partnerships and, for C corporations, calculates the credit used, refunded, or applied to next year’s tax.
Who files this form
Form CT-649 is for corporations claiming the Farm Donations to Food Pantries Credit, either for credit they earned or for a share received from a partnership. The form has separate directions for C corporations and New York S corporations.
C corporations must answer line B, which asks whether federal gross income from farming is at least two-thirds of excess federal gross income for the tax year. If the answer is No, the form says to stop because you do not qualify for the credit.
What you'll need
Have the information needed for the parts of the form that apply to you:
- The corporation’s legal name, EIN, and tax period beginning and ending dates.
- The farm’s name, EIN, and physical address, if completing line C.
- For each qualified donation: the date, city and state, eligible food pantry’s name and EIN, and fair market value of the donation.
- 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 fixed dollar minimum tax.
File CT-649 with Form CT-3, CT-3-A, or CT-3-S.
How to file
File Form CT-649 with Form CT-3, CT-3-A, or CT-3-S. All filers must enter their tax period and complete line A to identify whether they earned the credit directly.
Follow the path that applies to you:
- C corporation that earned the credit: Complete lines B and C and Schedules A, B, and D.
- C corporation claiming a partnership share: Complete line B, Schedule A lines 2 and 3, and Schedules B and C.
- New York S corporation that earned the credit: Complete line C and Schedules A and D.
- 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. The supplied form does not give a mailing address or e-filing directions.
Common mistakes
- Leaving line A or the tax period blank. 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 this schedule.
- Completing Schedule A before the supporting schedules. 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.
- Leaving out donation details. Schedule D requires columns A through E for each qualified donation.
Questions people ask
How is the credit for qualified donations calculated?
Schedule D totals the fair market value of qualified donations and multiplies that total by 25%. Line 16 is the lesser of that result or $5,000, and it carries to Schedule A, line 1.
Where do I report credit received from a partnership?
List each partnership’s name, EIN, and allocated credit in Schedule C. Enter the total on line 13 and carry it to Schedule A, line 2.
How much credit can I use this tax year?
For filers completing Schedule B, line 9 is the lesser of the total credit on line 3 or the credit limitation on line 8. Enter that amount on your franchise tax return as well.
What happens to unused credit?
Schedule B allows unused credit to be refunded or applied as an overpayment to next year’s tax. The refund on line 11 cannot exceed the unused credit on line 10. New York S corporations do not complete Schedule B.