CT-660: Empire State Digital Gaming Media Production (2025)
New York · NY DTF · Used for tax years 2025
Form CT-660 calculates the New York Empire State Digital Gaming Media Production Credit for corporations that earned the credit or received a share from a partnership. It reports certificate information and credit amounts and, for C corporations, calculates the credit used, refun
Who files this form
Form CT-660 is for corporations claiming the Empire State Digital Gaming Media Production Credit, including corporations that earned the credit and corporate partners receiving a share of the credit from a partnership.
The form provides separate completion rules for C corporations and New York S corporations. File it with Form CT-3, CT-3-A, or CT-3-S.
What you'll need
Have these documents and details ready:
- Your certificate of tax credit issued by Empire State Development (ESD). Submit a copy with your return.
- The entity name, EIN, certificate number, allocation year, and credit amount shown on the certificate.
- Your corporation’s legal name, EIN, and tax period beginning and ending dates.
- If claiming credit allocated from a partnership, each partnership’s name, EIN, and allocated credit amount.
- If completing Schedule B, your tax due before credits, tax credits claimed before this credit, and fixed dollar minimum tax.
How to file
File Form CT-660 with Form CT-3, CT-3-A, or CT-3-S. Submit a separate Form CT-660 for each certificate issued by ESD, and include a copy of the certificate with your return.
All filers must enter their tax period and complete lines A through D. On line A, indicate whether the corporation earned the credit itself rather than receiving it as a corporate partner.
Complete the schedules that apply:
- C corporation that earned the credit: Schedules A and B.
- C corporation claiming credit as a corporate partner: Schedules A, B, and C.
- New York S corporation that earned the credit: Schedule A.
- New York S corporation claiming credit as a corporate partner: Schedules A and C.
If completing Schedule B, also enter the amounts from lines 11, 13, and 14 on your franchise tax return.
Common mistakes
- Do not leave the tax period or lines A through D incomplete. They are required for all filers.
- Do not use one Form CT-660 for multiple ESD certificates. Submit a separate form for each certificate.
- Do not forget to submit a copy of the certificate with your return.
- New York S corporations must not complete Schedule B.
- On Schedule B, enter 0 on line 7 if no earlier tax credits are claimed. Enter 0 on line 10 if line 9 is greater than line 8.
Questions people ask
Is there a limit on the credit entered on line 5?
For filers other than New York S corporations, line 5 is the smaller of line 4 or $1,500,000. The form directs New York S corporations to the instructions for this line.
Where do I report credit received from a partnership?
Use Schedule C to list each partnership’s name, EIN, and allocated credit amount. Enter the total on line 15 and carry it to line 3.
Can unused credit be refunded or applied to next year’s tax?
Schedule B calculates unused credit on line 12. Enter the amount to be refunded on line 13, limited to line 12. The remainder goes on line 14 as an overpayment toward the next year’s tax. New York S corporations do not complete Schedule B.