CT-650: Empire State Apprenticeship Tax Credit (2025)
New York · NY DTF · Used for tax years 2025
Form CT-650 reports a corporation’s New York Empire State Apprenticeship Tax Credit, including credit earned directly or allocated from a partnership. It records Department of Labor certificate information and calculates the total credit, with a separate schedule for C corporatio
Who files this form
Form CT-650 is for C corporations and New York S corporations claiming the Empire State Apprenticeship Tax Credit, either as the corporation that earned the credit or as a corporate partner receiving a share of the credit from a partnership.
File a separate Form CT-650 for each certificate issued by the Department of Labor (DOL).
What you'll need
- A copy of the DOL certificate to submit with your return. Use Part A of your final certificate of tax credit to complete lines B through H.
- Your corporation’s legal name, employer identification number (EIN), and tax period beginning and ending dates.
- Certificate details, including the certified business’s name and EIN, certificate number, allocation year, and counts of apprentices and disadvantaged youth with and without mentors.
- If claiming credit from a partnership, the partnership’s name, EIN, and allocated credit amount.
- For C corporations completing Schedule C, tax due before credits, credits claimed before this credit, and fixed dollar minimum tax.
How to file
File Form CT-650 with Form CT-3, CT-3-A, or CT-3-S. Submit a copy of the DOL certificate with your return.
All filers must enter their tax period, complete the certificate information section, and answer line A to show whether they earned the credit directly or received it as a corporate partner.
Complete the schedules that apply:
- C corporation that earned the credit: Schedules A, B (line 3), and C.
- C corporation claiming as a corporate partner: Schedules B and C.
- New York S corporation that earned the credit: Schedules A and B (line 3).
- New York S corporation claiming as a corporate partner: Schedule B.
The form does not provide a mailing address or e-filing directions.
Common mistakes
- Do not leave the tax period or line A blank. Both are required for all filers.
- Do not skip the certificate information section. Use Part A of your final certificate to complete lines B through H.
- Do not combine multiple DOL certificates on one Form CT-650. File a separate form for each certificate and submit a copy of the certificate with your return.
- New York S corporations must not complete Schedule C.
- On Schedule C, line 8, enter 0 if line 7 is more than line 6.
- The refund requested on line 11 cannot exceed the unused credit on line 10.
Questions people ask
What if I have more than one DOL certificate?
File a separate Form CT-650 for each certificate. Schedule A, line 1a, asks for the line 1 totals from additional Forms CT-650.
Where do I get the information for lines B through H?
Use Part A of your final certificate of tax credit. Submit a copy of the certificate with your return.
Where do I report credit received from a partnership?
Use Schedule B to list each partnership’s name, EIN, and allocated credit amount. Add the allocated amounts on line 2.
Do New York S corporations complete Schedule C?
No. The form specifically tells New York S corporations not to complete Schedule C.
Can unused credit be refunded or applied to next year’s tax?
Schedule C provides for both options. Line 10 calculates unused credit, line 11 reports the amount to be refunded, and line 12 reports the remaining amount to apply as an overpayment to next year’s tax. New York S corporations do not complete this schedule.