IT-651: Recovery Tax Credit (2025)
New York · NY DTF · Used for tax years 2025
Form IT-651 is used to claim and calculate New York’s Recovery Tax Credit. It reports certificate information, credit earned or received from another entity, and any allocation between an estate or trust and its beneficiaries.
Who files this form
Form IT-651 is used to claim the recovery tax credit. The form covers:
- Individuals, including sole proprietors, partnerships, and estates or trusts that earned the credit.
- Partners, shareholders of New York S corporations, and beneficiaries of estates or trusts who received a share of the credit from that entity.
All filers must complete line A to indicate whether they earned the credit directly or received a share of it.
What you'll need
Have your name and identifying number as shown on your tax return.
If you earned the credit directly, you need your certificate of tax credit issued by the New York State Office of Addiction Services and Supports (NYS OASAS). Schedule A asks for:
- The certified business’s name and employer identification number (EIN) from the certificate.
- The certificate number.
- The number of eligible employees for whom you are claiming the credit.
Submit a copy of the certificate with your return.
If you received a share of the credit, Schedule B asks for information from the certificate you received: the entity’s name, type, EIN, and your share of the credit.
Fiduciaries completing Schedule C need beneficiaries’ names as shown on Form IT-205, Schedule C, their identifying numbers, and their shares of the credit.
How to file
Submit Form IT-651 with Form IT-201, IT-203, IT-204, or IT-205.
- Complete line A. If you answer Yes, complete Schedules A and D. If you answer No, complete Schedules B and D. Fiduciaries must also complete Schedule C.
- If completing Schedule A, submit a separate Form IT-651 for each certificate issued by NYS OASAS, and include a copy of the certificate with your return.
- Complete Schedule D to calculate the total credit on line 9 by adding lines 6, 7, and 8.
The supplied form does not provide a mailing address or e-filing directions.
Common mistakes
- Leaving line A blank: All filers must complete it.
- Omitting Schedule C as a fiduciary: Fiduciaries must complete it whether they answer Yes or No on line A.
- Combining multiple certificates on one Schedule A: The form requires a separate Form IT-651 for each NYS OASAS certificate.
- Forgetting the certificate copy: Schedule A directs you to submit a copy with your return.
- Submitting IT-651 without the tax return: The form directs you to submit it with Form IT-201, IT-203, IT-204, or IT-205.
Questions people ask
Which schedules do I complete if I earned the credit directly?
Answer Yes on line A and complete Schedules A and D. If you are a fiduciary, also complete Schedule C.
Which schedules do I complete if I received a share of the credit?
Answer No on line A and complete Schedules B and D. If you are a fiduciary, also complete Schedule C.
What entity type codes do I use in Schedule B?
Use P for a partnership, S for an S corporation, or ET for an estate or trust.
How is the fiduciary’s share calculated?
In Schedule C, add lines 1b and 2 to get line 3. Add the credit shares allocated to beneficiaries to get line 4. Subtract line 4 from line 3 and enter the result on line 5 and on line 8.