CT-655: Restaurant Return-to-Work Credit (2024)
New York · NY DTF · Used for tax years 2024
Form CT-655 reports recapture of the New York restaurant return-to-work credit. It lists revoked certificate numbers and amounts of credit previously claimed, and is filed with Form CT-3, CT-3-A, or CT-3-S.
What you'll need
Have the following information ready:
- Your corporation’s legal name and employer identification number (EIN).
- The beginning and ending dates of your tax period.
- Each revoked certificate number and the amount of credit previously claimed.
- The total of column B from any additional Forms CT-655.
You must file CT-655 with Form CT-3, CT-3-A, or CT-3-S.
How to file
File Form CT-655 with Form CT-3, CT-3-A, or CT-3-S.
Enter your tax period, corporation’s legal name, and EIN. In the recapture section, enter revoked certificate numbers in column A and amounts of credit previously claimed in column B. Include the column B total from any additional Forms CT-655, then add the column B amounts for line 1.
Common mistakes
- Do not leave the tax period blank. The form says all filers must enter beginning and ending dates.
- Do not file CT-655 by itself. The form directs you to file it with Form CT-3, CT-3-A, or CT-3-S.
Questions people ask
What does the credit table report?
It reports recapture of the restaurant return-to-work credit, using revoked certificate numbers and amounts of credit previously claimed.
Which return do I file CT-655 with?
File it with Form CT-3, CT-3-A, or CT-3-S.
What goes in columns A and B?
Enter the revoked certificate number in column A and the amount of credit previously claimed in column B.
How do I calculate line 1?
Add the column B amounts, including the total of column B from any additional Forms CT-655.