CT-651: Recovery Tax Credit (2025)
New York · NY DTF · Used for tax years 2025
Form CT-651 is used by corporations to claim the New York Recovery Tax Credit. It reports certificate information, credit earned or allocated from partnerships, and, for C corporations, the credit used, refunded, or applied to the next tax year.
Who files this form
Form CT-651 is for corporations claiming the Recovery Tax Credit, either as the corporation that earned the credit or as a corporate partner receiving a share of the credit from a partnership.
The form provides separate directions for C corporations and New York S corporations. All filers must complete line A to indicate whether they earned the credit directly.
What you'll need
Have the following information ready:
- Your corporation’s legal name, employer identification number (EIN), and tax period beginning and ending dates.
- For credit earned directly, the certificate of tax credit issued by the New York State Office of Addiction Services and Supports (NYS OASAS). The form asks for the certified business’s name and EIN, certificate number, and number of eligible employees for whom the credit is claimed. Submit a copy of the certificate with your return.
- For credit received from a partnership, the partnership’s name, EIN, and credit amount allocated to you.
- For C corporations completing Schedule C, the tax due before credits, credits claimed before this credit, and fixed dollar minimum tax.
How to file
File Form CT-651 with Form CT-3, CT-3-A, CT-3-S, CT-33, CT-33-A, or CT-33-NL. The supplied form does not state a mailing address or provide e-file directions.
- Enter your tax period, legal name, and EIN. Complete line A.
- Complete the schedules that apply:
- C corporations that earned the credit: Schedules A, B, and C.
- C corporations claiming only a partnership share: Schedules B and C.
- New York S corporations that earned the credit: Schedules A and B.
- New York S corporations claiming only a partnership share: Schedule B.
- For credit earned directly, complete the certificate information, file a separate CT-651 for each NYS OASAS certificate, and submit a copy of the certificate with your return.
- If completing Schedule C, enter the amounts from lines 9, 11, and 12 on your franchise tax return as directed.
Common mistakes
- Do not leave the tax period or line A blank. Both are required for all filers.
- Do not combine multiple certificates on one CT-651. The form requires a separate CT-651 for each NYS OASAS certificate and a copy of the certificate with the return.
- New York S corporations must not complete Schedule C.
- On line 8, enter 0 if line 7 is greater than line 6.
- On line 9, use the smaller of line 3 or line 8.
- Do not enter a refund amount on line 11 that exceeds line 10.
Questions people ask
Can a corporate partner claim a share of the credit?
Yes. Schedule B asks for the partnership’s name, EIN, and allocated credit amount. Add the column C amounts to calculate the total on line 2.
What if I have more than one NYS OASAS certificate?
File a separate Form CT-651 for each certificate and submit a copy of the certificate with your return. Line 1a asks for the line 1 totals from additional Forms CT-651.
Do New York S corporations complete Schedule C?
No. New York S corporations complete Schedules A and B if they earned the credit directly, or Schedule B if they claim only a partnership share.
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 records the amount to be refunded, and line 12 records the remaining amount to apply as an overpayment to the next year’s tax. New York S corporations do not complete this schedule.