IT-248: Claim for Empire State Film Production Credit (2025)
New York · NY DTF · Used for tax years 2025
Form IT-248 is used to claim New York’s Empire State film production credit. It calculates the current year’s credit, including shares received from pass-through entities, beneficiary allocations, and any credit recapture, and reports amounts to be claimed in following tax years.
Who files this form
Use Form IT-248 to claim the Empire State film production credit. Submit it with Form IT-201, IT-203, IT-204, or IT-205.
The form includes sections for credit shares from partnerships, New York S corporations, and estates or trusts, and for a fiduciary’s allocation of credit to beneficiaries.
What you'll need
Have these items ready:
- The certificate issued by the Governor’s Office of Motion Picture and Television Department. You must submit a copy with your return.
- Your name as shown on the return and taxpayer identification number.
- The certificate number and credit allocation year, if applicable.
- If reporting a share of credit from an entity: its name, type, employer identification number, and your share of the current year’s credit.
- If allocating credit to beneficiaries: their names as shown on Form IT-205, Schedule C, identifying numbers, and shares of the current year’s credit.
How to file
Submit Form IT-248 with Form IT-201, IT-203, IT-204, or IT-205.
Complete the Certificate information section. Submit a separate Form IT-248 for each certificate issued by the Governor’s Office of Motion Picture and Television Department, and include a copy of the certificate with your return.
The supplied form text does not provide a mailing address or e-filing directions.
Common mistakes
Avoid these errors highlighted by the form’s submission requirements:
- Leaving the Certificate information section incomplete.
- Using one Form IT-248 for multiple certificates. A separate form is required for each certificate.
- Forgetting to submit a copy of the certificate with your return.
- Submitting Form IT-248 without Form IT-201, IT-203, IT-204, or IT-205.
Questions people ask
Which credit line applies to my application date?
On the 2025 form, line 1 is for credit amounts for applications filed before January 1, 2025. Line 1a is for the amount from line 1 available for the current tax year. Line 2 is for credit amounts for applications filed on or after January 1, 2025. These lines refer you to the instructions for details.
What if I have more than one certificate?
Submit a separate Form IT-248 for each certificate. Line 2a asks for the line 1a and line 2 totals from all additional Forms IT-248.
Where do I report my share of credit from a partnership, S corporation, estate, or trust?
Enter the entity information and credit share in Part 2. Use P for a partnership, S for an S corporation, or ET for an estate or trust. Total the credit shares on line 8 and enter that total on line 3.
Where do I report credit to be claimed in later years?
Part 4 has line 9 for credit to be claimed in the second year, meaning next year, and line 10 for credit to be claimed in the third year. Both lines refer you to the instructions.