CT-652: Employer-Provided Childcare Credit (2025)
New York · NY DTF · Used for tax years 2025
Form CT-652 is used by corporations to calculate New York’s Employer-Provided Childcare Credit for qualified childcare facility and childcare resource and referral expenditures. It also reports credit amounts allocated from partnerships, credit used or refunded or applied to next
Who files this form
Form CT-652 is for corporations claiming the Employer-Provided Childcare Credit, either for credit they earned directly or for a share received from a partnership.
The form provides separate directions for C corporations and New York S corporations. All filers must enter their tax period and complete line A to identify whether they earned the credit directly.
What you'll need
Have the information needed for the schedules you complete:
- Corporation’s legal name, employer identification number (EIN), and tax period beginning and ending dates.
- Qualified childcare facilities’ physical addresses and qualified facility expenditures paid or incurred.
- For qualified childcare resource and referral expenditures: each employee’s first and last name, work location ZIP code, Social Security number, and expenditure amount.
- For partnership credits: partnership name, EIN, allocated credit, and share of recapture.
- For Schedule C: tax due before credits, credits claimed before this credit, and minimum tax.
- For Schedule D: federal recapture on New York property, federal credit originally allowed on that property, New York credit originally allowed, and partnership recapture amounts.
How to file
File Form CT-652 with Form CT-3, CT-3-A, CT-3-S, CT-33, CT-33-A, or CT-33-NL.
Complete line A, then follow the directions for your corporation type:
- C corporations: If you answer Yes, complete Schedules A and C. If you answer No and are claiming credit as a corporate partner, complete Schedules B and C. Complete Schedule D if applicable.
- New York S corporations: If you answer Yes, complete Schedule A. If you answer No and are claiming credit as a corporate partner, complete Schedule B. Complete Schedule D if applicable. Do not complete Schedule C.
The supplied form does not give a mailing address or e-filing directions.
Common mistakes
- Leaving required entries blank: All filers must enter the tax period and complete line A.
- Completing Schedule C as a New York S corporation: The form specifically says not to complete this schedule.
- Entering more than five ZIP code digits: Schedule A, Part 2 asks for only the first five digits of the employee’s work location ZIP code.
- Entering a negative credit limitation: On line 21, enter 0 if the calculation is zero or less.
- Using the wrong precision for recapture: Carry the result on line 28 to four decimal places.
Questions people ask
What credit rates appear on the form?
Schedule A applies a 50% rate to qualified childcare facility expenditures and a 20% rate to qualified childcare resource and referral expenditures.
What limit applies in Schedule A?
Schedule A, Part 3 lists a $500,000 limitation. Line 9 is the lesser of the combined credit from Parts 1 and 2 or $500,000.
Where do I report credit received from a partnership?
Use Schedule B to list the partnership’s name, EIN, allocated credit, and share of recapture. The form directs New York S corporations to see the instructions for handling the totals.
Can unused credit be refunded or applied to next year’s tax?
Schedule C provides for unused credit to be refunded or applied as an overpayment to the next tax year. The refund on line 24 cannot exceed the unused credit on line 23. New York S corporations do not complete Schedule C.