IT-611.2: Claim for Brownfield Redevelopment Tax Credit - For Qualified Sites Accepted into the Brownfield Cleanup Program on or After July 1, 2015 (2025)
New York · NY DTF · Used for tax years 2025
Form IT-611.2 is used to claim New York’s brownfield redevelopment tax credit for qualified sites. It reports site identifying information and calculates credit components for site preparation, on-site groundwater remediation, and tangible property.
Who files this form
Use Form IT-611.2 to claim the brownfield redevelopment tax credit if you answer Yes to any of these questions about the site:
- DEC accepted the site into the Brownfield Cleanup Program on or after July 1, 2015.
- DEC accepted the site before June 23, 2008, and the site received a Certificate of Completion (COC) after December 31, 2017.
- DEC accepted the site on or after June 23, 2008, but before July 1, 2015, and the site received a COC after December 31, 2019, and does not meet the exception referenced in the form's instructions. The supplied text does not explain that exception.
The form covers individuals (sole proprietors), partnerships, estates and trusts that earned the credit, as well as partners, New York S corporation shareholders and beneficiaries receiving a share of the credit.
File a separate Form IT-611.2 for each COC.
What you'll need
Submit these documents with the form, as applicable:
- A copy of the site's Certificate of Completion (COC).
- Sale or transfer documentation if the COC was transferred because the qualified site was sold or transferred.
- Supporting documentation if you received Department of State notification that the site is in a Brownfield Opportunity Area (BOA).
Have the information needed for the applicable parts of the form ready, including:
- Your name and identifying number as shown on your return, and the beginning and ending dates of your tax period.
- The Brownfield Cleanup Agreement execution date and the site and certificate-holder information listed on the COC.
- Descriptions, amounts and payment or incurrence dates for site preparation and groundwater remediation costs.
- Qualified property descriptions, principal uses, placed-in-service dates, useful lives, and costs or other basis.
- Names, entity types, EINs, and credit or recapture amounts for any credits passed through to you.
How to file
Submit Form IT-611.2 with Form IT-201, IT-203, IT-204 or IT-205. Submit a separate IT-611.2 for each COC and include the required supporting documents.
- All filers must complete Part 1 and enter their tax period.
- Complete Part 2 if you are an individual (sole proprietor), partnership, estate or trust that earned the credit. Skip Part 2 if you only received a share of the credit from another entity.
- Complete Part 3 if you are claiming credit or recapture passed through from a partnership, New York S corporation, estate or trust.
- An estate or trust must complete Part 4.
The supplied form text does not provide a mailing address or e-filing directions.
Common mistakes
- Using the wrong form: If you answer No to questions A, A1 and A2, do not complete IT-611.2. The form directs you to IT-611 for sites accepted before June 23, 2008, or IT-611.1 for sites accepted on or after June 23, 2008, but before July 1, 2015.
- Combining certificates: A separate IT-611.2 must be filed for each COC.
- Missing attachments: Submit the COC copy and any applicable sale, transfer or BOA supporting documentation.
- Skipping required questions: Answer lines M and N before continuing to Part 2 or Part 3.
- Completing Part 2 for only a passed-through credit: Do not complete Part 2 if you only received a share of the credit from a partnership, New York S corporation, estate or trust.
- Leaving Part 4 blank for an estate or trust: Estates and trusts must complete this part.
Questions people ask
Can I use one form for several Certificates of Completion?
No. File a separate Form IT-611.2 for each COC.
Do I need to attach my Certificate of Completion?
Yes. The form requires a copy of the COC. Enter the requested site and certificate-holder information as listed on that certificate.
Which part do I complete for a passed-through credit?
Complete Part 3 if you received credit or recapture as a partner, New York S corporation shareholder, or estate or trust beneficiary. If you only received a share of the credit, do not complete Part 2.
What credit components does the form calculate?
The form calculates site preparation, on-site groundwater remediation and tangible property credit components. Line 13 adds those components to calculate the brownfield redevelopment tax credit earned.
Does the form address repayment of a previously claimed credit?
Yes. Schedule D covers recapture of the tangible property credit component for property that ceases to be in qualified use, and recapture if the COC is revoked.