IT-647: Farm Workforce Retention Credit (2025)
New York · NY DTF · Used for tax years 2025
Form IT-647 calculates the New York Farm Workforce Retention Credit. It reports eligible farm employee information, credits received from partnerships, New York S corporations, or estates or trusts, and any allocation between beneficiaries and fiduciaries.
Who files this form
Use Form IT-647 to claim the farm workforce retention credit as:
- An individual sole proprietor, partnership, or fiduciary of an estate or trust that earned the credit.
- A partner, New York S corporation shareholder, or estate or trust beneficiary receiving a share of the credit.
If you earned the credit directly, line B asks whether your federal gross income from farming is at least two-thirds of your federal gross income from all sources in excess of $30,000 for the tax year. If you answer No, the form says you do not qualify.
What you'll need
Have the information needed for the parts of the form that apply to you:
- Your name and identifying number as shown on your return, plus the business name, EIN, and address.
- If you earned the credit: the farm’s name, EIN, physical address, total number of employees claimed, and information to answer the farming-income questions.
- For Schedule A: each eligible farm employee’s first and last name, Social Security number, work location ZIP code, and hours worked for the tax year.
- If you received a share of the credit: each entity’s name, type, EIN, and your share of the credit.
- For fiduciaries completing Schedule C: each beneficiary’s name as shown on Form IT-205, Schedule C, identifying number, and share of the credit.
Complete and submit Form IT-647-ATT if applicable when claiming a credit you earned directly.
How to file
Submit Form IT-647 with Form IT-201, IT-203, IT-204, or IT-205.
- Complete line A. All filers must answer it.
- If line A is Yes, complete lines B through E and Schedules A and D. Complete and submit Form IT-647-ATT if applicable. Fiduciaries must also complete Schedule C.
- If line A is No, complete Schedules B and D. Do not complete Schedule A or Form IT-647-ATT. Fiduciaries must also complete Schedule C.
The supplied form does not give a mailing address or e-filing instructions.
Common mistakes
- Skipping line A: All filers must complete it.
- Continuing after answering No on line B: The form says to stop because you do not qualify for the credit.
- Completing Schedule A or Form IT-647-ATT when line A is No: The form specifically says not to complete them.
- Entering more than five ZIP code digits in Schedule A: Use only the first five digits of the employee’s work location ZIP code.
Questions people ask
What is the credit rate for tax year 2025?
The form lists a rate of $1,200. Add the eligible employee counts from Schedule A and Forms IT-647-ATT, then multiply the total by $1,200 to calculate line 5.
Where do I report a credit passed through from another entity?
Use Schedule B. Enter the entity’s name, type, EIN, and your share of the credit for each entity.
What entity codes do I use in Schedule B?
Enter P for a partnership, S for an S corporation, or ET for an estate or trust.
How does a fiduciary calculate its share?
In Schedule C, add lines 5 and 6 to get line 7. Subtract the credit allocated to beneficiaries on line 8. Enter the fiduciary’s remaining share on lines 9 and 12.