IT-611: Claim for Brownfield Redevelopment Tax Credit - For Qualified Sites Accepted into the Brownfield Cleanup Program Prior to June 23, 2008 (2025)
New York · NY DTF · Used for tax years 2025
Form IT-611 claims New York’s brownfield redevelopment tax credit for qualified sites accepted into the Brownfield Cleanup Program before June 23, 2008, that received a Certificate of Completion by December 31, 2017. It reports site information and credit components for site prep
Who files this form
Use Form IT-611 to claim the brownfield redevelopment tax credit for a site that meets both conditions:
- The Department of Environmental Conservation (DEC) accepted it into the Brownfield Cleanup Program before June 23, 2008.
- The site received a Certificate of Completion (COC) by December 31, 2017.
File a separate Form IT-611 for each COC. The form also includes entries for partners, New York S corporation shareholders, and estate or trust beneficiaries who receive a share of the credit.
What you'll need
Have the following documents and information ready:
- A copy of the COC: Submit it with Form IT-611. Use it to complete the site name, location, municipality, county, DEC region, DER site number, and COC issue date.
- Sale or transfer documentation, if applicable: Submit a copy if the COC was transferred with the sale or transfer of the qualified site. Enter the transfer date.
- Brownfield Cleanup Agreement information: Enter the agreement's execution date.
- Site and cost information: Include the site's environmental-zone status, descriptions and dates of site preparation and groundwater remediation costs, and the cost amounts.
- Qualified tangible property information: List each item separately, including its description, principal use, date placed in service, life in years, and cost or other basis.
- Entity information, if you received a share of the credit: Have the name, entity type, employer identification number, and your share of each credit component for each relevant entity.
How to file
Submit Form IT-611 with Form IT-201, IT-203, IT-204, or IT-205. Use a separate IT-611 for each COC, and attach a copy of the COC and any applicable sale or transfer documentation.
Complete Schedule A for site information and Schedule B for the credit components. If you received a share of the credit from a partnership, New York S corporation, estate, or trust, complete Schedule C for each entity. Fiduciaries must complete Schedule D.
The supplied form does not give a mailing address or e-filing directions.
Common mistakes
- Using the wrong form: If the site was accepted before June 23, 2008, but received its COC after December 31, 2017, use IT-611.2 instead. For sites accepted on or after June 23, 2008, and before July 1, 2015, use IT-611.1. For sites accepted on or after July 1, 2015, use IT-611.2.
- Combining multiple COCs on one form: A separate IT-611 is required for each COC.
- Leaving out required attachments: Submit a copy of the COC and, if applicable, the sale or transfer documentation.
- Grouping qualified tangible property together: The form directs you to list each item separately.
- Entering the environmental-zone percentage in the wrong format: Enter it as a decimal rounded to four places.
Questions people ask
What are the three credit components?
Schedule B lists site preparation, tangible property, and on-site groundwater remediation credit components. Add their totals on line 25.
Can I report a credit received through another entity?
Yes. The form provides entries for shares received from partnerships, New York S corporations, and estates or trusts. Complete Schedule C for each entity, using P for partnership, S for S corporation, or ET for estate or trust.
What if my COC was transferred with the site?
Enter the transfer date in Schedule A, item D, and submit a copy of the sale or transfer documentation with the form.
Does the form address repayment of a previously allowed credit?
Yes. Schedule F covers recapture for tangible property that ceases to be in qualified use and for a revoked COC. Schedule G summarizes the recapture amount and tells individuals, fiduciaries, and partnerships where to report it.