IT-650: Empire State Apprenticeship Tax Credit (2025)
New York · NY DTF · Used for tax years 2025
Form IT-650 reports and calculates the New York Empire State Apprenticeship Tax Credit. It includes certificate information, credits earned directly, and shares of the credit received from a partnership, New York S corporation, estate, or trust.
Who files this form
Form IT-650 is used to claim the Empire State Apprenticeship Tax Credit by:
- Individuals, including sole proprietors, partnerships, and fiduciaries of estates or trusts that earned the credit.
- Partners, shareholders of New York S corporations, and beneficiaries of estates or trusts receiving a share of the credit.
All filers must complete line A to indicate whether they earned the credit directly or are receiving a share of it.
What you'll need
Have the following information ready:
- Your name and identifying number as shown on your return.
- Your final certificate of tax credit issued by the Department of Labor (DOL). Use Part A to complete lines B through I, including the certified business name, EIN, certificate number, allocation year, and apprentice counts.
- If you received a share of the credit, the certificate showing the 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.
Submit a copy of the certificate with your return.
How to file
Submit Form IT-650 with Form IT-201, IT-203, IT-204, or IT-205. The form does not specify a mailing address or an e-file method.
- Complete line A. If you earned the credit directly, mark Yes and complete Schedules A and D. If you are receiving a share of the credit, mark No and complete Schedules B and D. Fiduciaries must also complete Schedule C.
- Complete the certificate information section using Part A of your final certificate of tax credit. Submit a separate Form IT-650 for each DOL certificate and include a copy of the certificate with your return.
- Complete the applicable schedules and calculate the total credit on Schedule D, line 9, by adding lines 6, 7, and 8.
Common mistakes
- Leaving line A blank. All filers must complete it.
- Skipping the certificate information section. The form says this section must be completed using Part A of the final certificate of tax credit.
- Combining multiple certificates on one form. Submit a separate Form IT-650 for each DOL certificate.
- Forgetting the certificate copy. Submit a copy with your return.
- Omitting Schedule C as a fiduciary. Fiduciaries must complete Schedule C in addition to the schedules directed by their line A answer.
Questions people ask
What if I have more than one DOL certificate?
Submit a separate Form IT-650 for each certificate. Schedule A, line 1a, provides a place to enter line 1 totals from additional Forms IT-650.
Which schedule do I use for a credit passed through to me?
Use Schedule B if you received a share of the credit as a partner, a New York S corporation shareholder, or an estate or trust beneficiary. Enter the information from the certificate you received.
What entity type codes go 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 of the credit?
In Schedule C, add lines 1b and 2 to get the total on line 3. Add the shares allocated to beneficiaries in column C and enter that total on line 4. Subtract line 4 from line 3 to get the fiduciary’s share on line 5, then enter that amount on line 8.