IT-669: Semiconductor Manufacturing Workforce Training Program Credit (2025)
New York · NY DTF · Used for tax years 2025
Form IT-669 calculates the New York Semiconductor Manufacturing Workforce Training Program Credit. It reports credit earned or received as a partner, S corporation shareholder, or beneficiary, allocations to beneficiaries, and any recapture.
Who files this form
Form IT-669 is for claiming the Semiconductor Manufacturing Workforce Training Program Credit. The form covers:
- Individuals, including sole proprietors, partnerships, and estates or trusts that earned the credit.
- Partners, S corporation shareholders, and beneficiaries receiving a share of the credit.
Submit it with Form IT-201, IT-203, IT-204, or IT-205.
What you'll need
Have these documents and details ready:
- A copy of each credit certificate issued by Empire State Development. You must submit the certificate copy with your return.
- The certified entity’s name, employer identification number (EIN), and certificate number.
- Your name and identifying number as shown on your return.
- Your share of the credit, if you received it as a partner, shareholder, or beneficiary.
- Beneficiary names, identifying numbers, and credit shares if completing Schedule C.
If you received the credit through an entity other than the one listed on the certificate, provide that entity’s name, identifying number, and type.
How to file
Submit Form IT-669 with Form IT-201, IT-203, IT-204, or IT-205. Complete a separate Form IT-669 for each certificate issued by Empire State Development, and submit a copy of the certificate with your return.
Every filer must complete line A:
- If you mark Yes because you earned the credit directly, complete lines B, C, and D and Schedules A and D.
- If you mark No because you received a share of the credit, complete lines B through E and Schedules B and D.
- Fiduciaries must also complete Schedule C.
Schedule D calculates the total available credit by subtracting recapture on line 14 from total credit on line 13.
The supplied form does not give a mailing address or e-file directions.
Common mistakes
- Leaving line A blank. All filers must complete it.
- Skipping certificate information. The certificate information section is required.
- Using one form for multiple certificates. Submit a separate Form IT-669 for each certificate issued by Empire State Development.
- Forgetting the certificate copy. Submit it with your return.
- Omitting Schedule C as a fiduciary. Fiduciaries must complete it whether line A is Yes or No.
Questions people ask
Do I need a separate form for each certificate?
Yes. Submit a separate Form IT-669 for each certificate issued by Empire State Development, along with a copy of the certificate.
Which schedule reports a credit I earned directly?
Schedule A reports the credit for an individual, including a sole proprietor, partnership, or estate or trust that earned it. Line 1 asks for the credit amount from your certificate.
Which schedule reports a credit passed through to me?
Schedule B reports a partner’s, S corporation shareholder’s, or beneficiary’s share of the credit.
What if the entity that passed the credit to me is not listed on the certificate?
If you marked No on line A, provide the name, identifying number, and type of the entity you received the credit from. Use P for partnership, S for New York S corporation, or ET for estate or trust.