IT-646: Employee Training Incentive Program Tax Credit (2025)
New York · NY DTF · Used for tax years 2025
Form IT-646 reports and calculates the New York Employee Training Incentive Program tax credit. It includes sections for credits from certified businesses, shares received from pass-through entities, and allocations between beneficiaries and fiduciaries.
Who files this form
Form IT-646 is used to claim the Employee Training Incentive Program (E-TIP) tax credit. The form includes sections for individuals, including sole proprietors, partnerships, and estates or trusts.
Partners, shareholders of New York S corporations, and beneficiaries of estates or trusts who received a share of the credit from an entity complete Schedule B for each entity.
What you'll need
You must submit a copy of the certificate of tax credit issued by Empire State Development (ESD).
Have these details ready to complete the form:
- Your name and identifying number as shown on your return.
- The ESD-certified business’s name and employer identification number (EIN).
- The E-TIP project number and certificate number.
- The total numbers of employees and interns included in the credit claim.
- If you received a share of the credit from an entity, its name, type, EIN, and your share of the credit.
- If allocating credit to beneficiaries, each beneficiary’s name as shown on Form IT-205, Schedule C, identifying number, and share of the credit.
How to file
Submit Form IT-646 with Form IT-201, IT-203, IT-204, or IT-205. Include a copy of the ESD certificate of tax credit.
The supplied form does not give a mailing address or e-filing instructions.
Common mistakes
- Do not leave out the ESD certificate of tax credit. The form requires you to submit a copy.
- Do not submit IT-646 by itself. Submit it with Form IT-201, IT-203, IT-204, or IT-205.
- Use the same name and identifying number shown on your return.
- Calendar-year filers must mark the calendar-year box. All other filers must enter the beginning and ending dates of their tax period in mmddyyyy format.
Questions people ask
What do I enter as the entity type in Schedule B?
Enter P for a partnership, S for an S corporation, or ET for an estate or trust.
How do I include Schedule B credit amounts from additional Forms IT-646?
Enter the total column D amounts from additional forms on line 2. Include that amount when adding the column D amounts on line 3.
How does an estate or trust calculate the fiduciary’s share?
In Schedule C, add lines 1 and 3 to get line 4. Total the credit allocated to beneficiaries on line 6. Subtract line 6 from line 4 and enter the fiduciary’s share on lines 7 and 10.
How is the total credit calculated on this form?
In Schedule D, add lines 8, 9, and 10 and enter the total on line 11. The form also directs filers to see the instructions for that line.