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Empire Zone Tax Credits

Application | Publications | Technical Service Bulletins | Forms

EZ CERTIFICATION APPLICATION

Application Package — Includes Application and Instructions (PDF)

PUBLICATIONS

Pub 20 New York State Tax Guide For New Businesses (10/04)
Pub 26 A Guide to Business Tax and Personal Income Tax Credits Within Empire Zones (2/01) 
Pub 30 A Guide to Sales and Use Tax Incentives Within Empire Zones  (2/01)
Pub 718-EZ Empire Zones Sales and Compensating Use Tax Refund Rates (2/07)
Pub 718-Q Local Sales and Use Tax Rates on Sales to a Qualified Empire Zone Enterprise (QEZE) (08/07)
Pub 852 Sales Tax Information For: Manufacturers, Processors, Generators, Assemblers, Refiners, Miners and Extractors, and Other Producers of Goods and Merchandise (12/97)
Pub 862 New York State and Local Sales and Use Tax Classifications of Capital Improvements and Repairs to Real Property (4/01)

TECHNICAL SERVICE BULLETINS

TSB-M-02(5)S Qualified Empire Zone Enterprise (QEZE) Exemptions (Articles 28 and 29)
TSB-M-01(1)C, (1)I Qualified Empire Zone Enterprise (QEZE) Tax Credits (Articles 9-A, 22, 32 and 33)
TSB-A-99(21)C  New York State Department of Economic Development
N-01-7 Information for Sales Tax Vendors on Sales Made to Qualified Empire Zone Enterprises
N-04-10  Revised Instructions for the EZ Wage Tax Credit, ZEA Wage Tax Credit, and QEZE Real Property Tax Credit and QEZE Tax Reduction Credit Forms for Corporation Tax and Personal Income Tax Filers

N-06-4

Additional instructions for 2005 Form CT-606 and Form IT-606 are being provided for QEZEs using PILOT payments (payments in lieu of taxes) to compute the QEZE credit for real property taxes.

TSB-M-06(1)C, (2)I,

This memorandum explains the recent legislative amendments which affect the Empire Zones Program, the Qualified Empire Zone Enterprise Credit for Real Property Taxes, and the Qualified Empire Zone Enterprise Tax Reduction Credit. This TSB-M supersedes TSB-M-03(4)C and TSB-M-03(3)I as the content includes both the recently enacted legislative amendments and the prior law.

TSB-M-03(4.1)C TSB-M-03(3.1)I Correction to TSB-M-03(4)C, TSB-M-03(3)I, Qualified Empire Zone Enterprise (QEZE) Tax Credits
TSB-M-03(4)C, (3)I Qualified Empire Zone Enterprise (QEZE) Tax Credits
 
TSB-M-05(16)S Qualified Empire Zone Enterprise (QEZE) Exemptions from Sales and Compensating Use Tax

FORMS

Sales & Use Tax Forms

AU-11 (Fill-in) Application for Credit or Refund of Sales or Use Tax

DTF-80

Application for a Qualified Empire Zone Enterprise (QEZE) Sales Tax Certification - This form is obsolete and has been replaced by Forms DTF-82, DTF-83, and DTF-84. See below.
 

DTF-82
 

Application for a Qualified Empire Zone Enterprise (QEZE) Sales Tax Certification - For businesses certified by Empire State Development before August 1, 2002
 

DTF-83
 

Application for a Qualified Empire Zone Enterprise (QEZE) Sales Tax Certification - For businesses certified by Empire State Development on or after August 1, 2002, and before April 1, 2005
 

DTF-84
 

Application for a Qualified Empire Zone Enterprise (QEZE) Sales Tax Certification - For businesses certified by Empire State Development on or after April 1, 2005

FT-500 Application for Refund of Sales Tax Paid on Automotive Fuels

Credit Claim Forms for Corporations (Current Year)

Form Number

Instructions

Form Title

CT-601

CT-601-I
 

Claim for EZ Wage Tax Credit
 

CT-601.1

Instructions
on Form CT-601.1
 

Claim for ZEA Wage Tax Credit

CT-602

CT-602-I
 

Claim for EZ Capital Tax Credit

CT-603

CT-603-I
 

Claim for EZ Investment Tax Credit and EZ Employment Incentive Credit

CT-604
 

CT-604-I
 

Claim for QEZE Tax Reduction Credit

CT-604-CP

CT-604-CP-I
 

Claim for QEZE Credit for Real Property Taxes and QEZE Tax Reduction Credit for Corporate Partners

CT-605

CT-605-I
 

Claim for EZ Investment Tax Credit and EZ Employment Incentive Credit for the Financial Services Industry

CT-606
 

CT-606-I
 

Claim for QEZE Credit for Real Property Taxes

Individual Credit Claim Forms (Current Year) (Personal)

Form Number Instructions Form Title
IT-601 (Fill-in) IT-601-I
 
Claim for EZ Wage Tax Credit
 
IT-601.1 (Fill-in) Instructions
on Form IT-601.1
 
Claim for ZEA Wage Tax Credit
 
IT-602 (Fill-in) IT-602-I
(.05mb)
 
Claim for EZ Capital Tax Credit
 
IT-603 (Fill-in) IT-603-I
 
Claim for EZ Investment Tax Credit and EZ Employment Incentive Tax Credit
 
IT-604 (Fill-in)
 
IT-604-I
 
Claim for QEZE Tax Reduction Credit
 
IT-605 (Fill-in)
 
IT-605-I
 
Claim for EZ Investment Tax Credit and EZ Employment Incentive Credit for the Financial Services Industry
 
IT-606 (Fill-in)
 
IT-606-I
 
Claim for QEZE Credit for Real Property Taxes

Other (Non-Zone) Forms

NYS-100 New York State Employer Registration for Unemployment, Withholding, and Wage Reporting.

How to reach the NYS Taxation & Finance website
www.tax.state.ny.us

and their special section on the Empire Zone Program
www.tax.state.ny.us/sbc/empire_zone.htm