IT-649: Farm Donations to Food Pantries Credit (2025)
New York · NY DTF · Used for tax years 2025
New York Form IT-649 calculates the Farm Donations to Food Pantries Credit. It reports qualified donations and their fair market value, shares of credit received from entities, and credit allocated between beneficiaries and fiduciaries.
Who files this form
Use Form IT-649 to claim the Farm Donations to Food Pantries Credit. The form covers:
- Individuals (sole proprietors), partnerships, and fiduciaries of estates or trusts that earned the credit.
- Partners, New York S corporation shareholders, and estate or trust beneficiaries who received a share of the credit.
For Form IT-201 and IT-203 filers, federal gross income from farming must be at least two-thirds of excess federal gross income for the tax year. If you answer No to line B, the form says to stop because you do not qualify.
Form IT-205 filers are directed to the line B instructions, which were not provided.
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 business information requested on the form.
- The farm’s name, EIN, and physical address for line C.
- For each qualified donation: date, city and state, eligible food pantry’s name and EIN, and fair market value.
- For a credit received from another entity: the entity’s name, type, EIN, and your share of the credit.
- For fiduciary allocations: each beneficiary’s name as shown on Form IT-205, Schedule C, identifying number, and share of the credit.
The provided form does not list supporting documents to attach.
How to file
Submit Form IT-649 with Form IT-201, IT-203, IT-204, or IT-205.
All filers must complete line A. It asks whether you earned the credit directly rather than received a share as a partner, shareholder, or beneficiary.
- If Yes and you are an individual sole proprietor, complete lines B and C and Schedules A and D.
- If Yes and you are a partnership, complete line C and Schedules A and D.
- If Yes and you are a fiduciary, the form directs you to the instructions, which were not provided.
- If No, complete line B and Schedules B and D. Fiduciaries must also complete Schedule C.
The provided form gives no mailing address or e-file directions.
Common mistakes
- Skipping line A: All filers must complete it.
- Continuing after a No on line B: Form IT-201 and IT-203 filers must stop because they do not qualify. Form IT-205 filers are directed to the instructions.
- Submitting IT-649 by itself: The form says to submit it with Form IT-201, IT-203, IT-204, or IT-205.
Questions people ask
How is the Schedule A credit calculated?
Add the fair market values of qualified donations in column E. Multiply that total by 25%, then enter the lesser of that result or $5,000 on line 3.
Where do I report a share of credit received from another entity?
Use Schedule B. Enter each entity’s name, type, EIN, and your share of the credit. Use 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 3 and 4 on line 5. Add the credit allocated to beneficiaries on line 6. Subtract line 6 from line 5 to calculate the fiduciary’s share on line 7, then enter that amount on line 10.
What if I use additional forms for my entries?
Schedules A, B, and C each have a place to include the relevant column totals from additional forms.