IT-658: Additional Restaurant Return-to-Work Credit (2024)
New York · NY DTF · Used for tax years 2024
Form IT-658 reports the recapture of New York's additional restaurant return-to-work credit. It lists revoked certificate numbers and the amounts of credit previously claimed, and totals those amounts.
Who files this form
Form IT-658 is used to report recapture of the additional restaurant return-to-work credit previously claimed for revoked certificates.
The form gives reporting directions for individuals, partners, S corporation shareholders, beneficiaries, partnerships, and fiduciaries.
What you'll need
Have these details ready:
- Your name and identifying number as shown on your return.
- Each revoked certificate number.
- The amount of credit previously claimed for each revoked certificate.
- Column B totals from any additional Forms IT-658.
Submit Form IT-658 with Form IT-201, IT-203, IT-204, or IT-205.
How to file
Submit Form IT-658 with Form IT-201, IT-203, IT-204, or IT-205.
- Enter your name and identifying number as shown on your return.
- List each revoked certificate number in column A and the amount of credit previously claimed in column B.
- Include the total of column B amounts from any additional Forms IT-658. Add the column B amounts and enter the total on line 1.
- Report the line 1 amount as follows:
- Individuals, partners, S corporation shareholders, and beneficiaries: Enter the amount and code 658 on Form IT-201-ATT, line 20, or Form IT-203-ATT, line 19.
- Partnerships: Enter the amount and code 658 on Form IT-204, line 148.
- Fiduciaries: Include the amount on Form IT-205, line 12.
The supplied form text does not provide a mailing address or e-filing directions.
Questions people ask
What does this form report?
It reports recapture of the additional restaurant return-to-work credit. The table asks for revoked certificate numbers and amounts of credit previously claimed.
Do I submit IT-658 by itself?
No. The form says to submit it with Form IT-201, IT-203, IT-204, or IT-205.
How do I include amounts from additional Forms IT-658?
Enter their column B total in the space labeled for amounts from additional Forms IT-658, and include it in the line 1 total.
What code do I use when transferring the recapture amount?
Individuals, partners, S corporation shareholders, and beneficiaries use code 658 on Form IT-201-ATT, line 20, or Form IT-203-ATT, line 19. Partnerships use code 658 on Form IT-204, line 148. Fiduciaries are directed to include the amount on Form IT-205, line 12.