Supported Forms

The following New York forms are supported in Drake Tax 2023. Forms denoted with can be e-signed.

Form	Description	IND	CRP	SCRP	PTR	FID	EST
	Unincorporated Business Tax Worksheet of Changes in Tax Base Made by IRS and/or NYS Department of Taxation and Finance	P			P
CT-2	Corporation Tax Return Summary		P	P
CT-200-V	Payment Voucher for e-Filed Corporation Tax Returns and Extensions		P	P
CT-222	Underpayment of Estimated Tax by a Corporation		P	P
CT-223	Innovation Hot Spot Deduction		P	P
CT-225	Modifications		P	P
CT-227	Voluntary Contributions		P	P
CT-2658	Report of Estimated Tax for Corporate Partners				P
CT-2658-ATT	Attachment to Report of Estimated Tax for Corporate Partners				P
CT-2658-E	Certificate of Exemption from Partnership Estimated Tax Paid on Behalf of Corporate Partners				P
CT-3	General Business Corporation Franchise Tax Return		P	P
CT-3.1	Investment and Other Exempt Income and Investment Capital		P	P
CT-3.2	Subtraction Modification for Qualified Banks		P	P
CT-3.3	Prior Net Operating Loss Conversion (PNOLC) Subtraction		P	P
CT-3.4	Net Operating Loss Deduction (NOLD)		P	P
CT-300	Mandatory First Installment (MFI) of Estimated Tax for Corporations		P	P
CT-34-SH	S Corporation Shareholders’ Information Schedule			P
CT-399	Depreciation Adjustment Schedule		P	P
CT-3-M	General Business Corporation MTA Surcharge Return		P	P
CT-3-S	S Corporation Franchise Tax Return			P
CT-43	Claim for Special Additional Mortgage Recording Tax Credit		P	P
CT-46	Claim for Investment Tax Credit		P	P
CT-47	Claim for Farmers’ School Tax Credit		P	P
CT-5	Request for Six-Month Extension to File		P	P
CT-5.1	Request for Additional Extension of Time to File (for Franchise/Business Taxes, MTA Surcharge, or Both)		P	P
CT-5.4	Request for Six-Month Extension to File New York S Corporation Franchise Tax Return			P
CT-6	Election by a Federal S Corporation to be Treated as a New York S Corporation		P	P
CT-6.1	Termination of Election to be Treated as a New York S Corporation		P	P
CT-60	Affiliated Entity Information Schedule		P	P
CT-600	Ordering of Corporation Tax Credits		P	P
CT-601	Claim for EZ Wage Tax Credit Including the ZEA Wage Tax Credit		P	P
CT-603	Claim for EZ Investment Tax Credit and EZ Employment Incentive Credit		P	P
CT-604	Claim for QEZE Tax Reduction Credit		P	P
CT-606	Claim for QEZE Credit for Real Property Taxes		P	P
CT-634	Empire State Jobs Retention Program Credit		P	P
CT-635	Youth Jobs Program Tax Credit		P	P
CT-636	Alcoholic Beverage Production Credit		P	P
CT-638	START-UP NY Tax Elimination Credit		P	P
CT-641	Manufacturer’s Real Property Tax Credit		P	P
CT-643	Hire a Veteran Credit		P	P
CT-651	Recovery Tax Credit		P	P
CT-652	Employer-Provided Childcare Credit		P	P
CT-654	Musical and Theatrical Production Tax Credit		P	P
CT-655	Restaurant Return-to-Work Credit		P	P
CT-656	Grade Number 6 Heating Oil Conversion Credit		P	P
CT-658	Additional Restaurant Return-to-Work Credit		P	P
CT-660	Empire State Digital Gaming Media Production Credit		P	P
CT-661	Farm Employer Overtime Credit		P	P
CT-662	Child Care Creation and Expansion Credit		P	P
DFT-630	Claim for Green Building Credit	P	P	P		P
DTF-624	Claim for Low-Income Housing Credit	P	P	P	P	P
DTF-625	Low-Income Housing Credit Allocation and Certification	P	P	P	P	P
DTF-625-ATT	Low-Income Housing Credit Annual Statement	P	P	P	P	P
DTF-626	Recapture of Low-Income Housing Credit	P	P	P	P	P
ET-133	Application for Extension of Time to File and/or Pay Estate Tax						P
ET-706	Estate Tax Return						P
IT-1099-R	Summary of Federal Form 1099-R Statements	P
IT-112.1	Resident Credit Against Separate Tax on Lump-Sum Distributions	P
IT-112-C	Credit for Taxes Paid to a Province of Canada	P
IT-112-R	Resident Credit	P				P
IT-119	STAR Credit Advance Payment Reconciliation	P
IT-135	Sales and Use Tax Report for Purchases of Items and Services Costing $25,000 or More	P				P
IT-182	Passive Activity Loss Limitations	P
IT-195	Allocation of Refund	P
IT-196	Resident, Nonresident, and Part-Year Resident Itemized Deductions	P
IT-2	Summary of W-2 Statements	P				P
IT-201	Resident Income Tax Return	P
IT-201-ATT	Other Tax Credits and Taxes Attachment to Form IT-201	P
IT-201-V	Payment Voucher for Income Tax Returns	P
IT-201-X	Amended Resident Income Tax Return	P
IT-203	Nonresident and Part-Year Resident Income Tax Return	P
IT-203-A	Business Allocation Schedule	P
IT-203-ATT	Other Tax Credits and Taxes Attachment to Form IT-203	P
IT-203-B	Income Allocation and Tuition Itemized Deduction	P
IT-203-C	Nonresident or Part-Year Resident Spouse’s Certification	P
IT-203-F	Multi-Year Allocation Form	P
IT-203-X	Amended Nonresident and Part-Year Resident Income Tax Return	P
IT-204	Partnership Return				P
IT-204.1	Corporate Partners’ Schedule K				P
IT-204-CP	Corporate Partner’s Schedule K-1				P
IT-204-IP	Partner’s Schedule K-1				P
IT-204-LL	Partnership, Limited Liability Company, and Limited Liability Partnership Filing Fee Payment Form	P			P
IT-205	Fiduciary Income Tax Return					P
IT-205-A	Fiduciary Allocation					P
IT-205-C	Resident Trust Nontaxable Certification					P
IT-205-J	Accumulation Distribution for Exempt Resident Trusts					P
IT-205-T	Allocation of Estimated Tax Payments to Beneficiaries					P
IT-205-V	Payment Voucher for Fiduciary Income Tax Returns					P
IT-209	Claim for Noncustodial Parent New York State Earned Income Credit	P
IT-2102.6	Certificate of Income Tax Withheld	P
IT-2104	Employee’s Withholding Allowance Certificate	P
IT-2104.1	Certificate of Nonresidence and Allocation of Withholding Tax	P
IT-2104-E	Certificate of Exemption from Withholding	P
IT-2104-IND	Certificate of Exemption from Withholding	P
IT-2104-MS	Withholding Exemption Certificate	P
IT-2104-P	Annuitant’s Request for Income Tax Withholding	P
IT-2105	Estimated Tax Payment Voucher for Individuals	P
IT-2105.9	Underpayment of Estimated Income Tax	P				P
IT-2106	Estimated Income Tax Payment Voucher for Fiduciaries					P
IT-211	Special Depreciation Schedule	P
IT-212	Investment Credit	P			P	P
IT-212-ATT	Claim for Historic Barn Rehabilitation Credit and Employment Incentive Credit	P			P	P
IT-213	Empire State Child Credit	P
IT-213-ATT	Child Information for Empire State Child Credit	P
IT-214	Real Property Tax Credit	P
IT-215	Earned Income Credit	P
IT-216	Child and Dependent Care Credit	P
IT-217	Claim for Farmers’ School Tax Credit	P				P
IT-219	Credit for New York City Unincorporated Business Tax	P
IT-221	Disability Income Exclusion	P
IT-223	Innovation Hot Spot Deduction	P			P	P
IT-225	Modifications	P			P	P
IT-226	Employer Compensation Expense Program Wage Credit	P
IT-227	Voluntary Contributions	P
IT-228	Contributions to Certain Funds Credit	P
IT-229	Real Property Tax Relief Credit	P
IT-230	Separate Tax on Lump-Sum Distributions	P
IT-236	Credit for Taxicabs and Livery Service Vehicles Accessible to Persons with Disabilities	P			P	P
IT-237	Claim for Historic Homeownership Rehabilitation Credit	P
IT-241	Claim for Clean Heating Fuel Credit	P			P
IT-242	Claim for Conservation Easement Tax Credit	P			P	P
IT-245	Claim for Volunteer Firefighters’ and Ambulance Workers’ Credit	P
IT-249	Claim for Long-Term Care Insurance Credit	P			P	P
IT-250	Claim for Credit for Purchase of an Automated External Defibrillator	P			P	P
IT-253	Claim for Alternative Fuels Credit	P			P	P
IT-256	Claim for Special Additional Mortgage Recording Tax Credit	P			P	P
IT-257	Claim of Right Credit	P				P
IT-258	Claim for Nursing Home Assessment Credit	P
IT-2658	Report of Estimated Tax for Nonresident Individual Partners and Shareholders for Payments on Behalf of Nonresident Individuals Only of Personal income Tax and Metropolitan Commuter Transportation Mobility Tax (MCTMT)			P	P
IT-2658-E	Certificate of Exemption from Partnership or New York S Corporation Estimated Tax Paid on Behalf of Nonresident Individual Partners and Shareholders			P	P
IT-2658-MTA	Attachment to Form IT-2658 Report of Estimated Metropolitan Commuter Transportation Mobility Tax (MCTMT) for New York Nonresident Individual Partners				P
IT-2658-NYS	Attachment to Form IT-2658 Report of Estimated Personal Income Tax for Nonresident Individuals			P	P
IT-2659	Estimated Tax Penalties for Partnerships and New York S Corporations			P	P
IT-267	Geothermal Energy System Credit	P
IT-272	Claim for College Tuition Credit or Itemized Deduction	P
IT-280	Nonobligated Spouse Allocation	P
IT-285	Request for Innocent Spouse Relief	P
IT-360.1	Change of City Resident Status	P
IT-370	Request for Six-Month Extension of Time to File	P
IT-370-PF	Application for Automatic Extension of Time to File for Partnerships and Fiduciaries				P	P
IT-398	Depreciation Schedule or IRC Section 168(k) Property	P			P	P
IT-399	Depreciation Schedule	P			P	P
IT-501	Temporary Deferral Nonrefundable Payout Credit	P				P
IT-601	Claim for EZ Wage Tax Credit Including the ZEA Wage Tax Credit	P				P
IT-603	Claim for EZ Investment Tax Credit and EZ Employment Incentive Credit	P			P	P
IT-604	Claim for QEZE Tax Reduction Credit	P			P	P
IT-606	Claim for QEZE Credit for Real Property Taxes	P			P	P
IT-607	Excelsior Jobs Program Tax Credit	P
IT-611	Claim for Brownfield Redevelopment Tax Credit (Prior to June 23, 2008)	P
IT-611.1	Claim for Brownfield Redevelopment Tax Credit (After June 23, 2008 and Prior to July 1, 2015)	P
IT-612	Claim for Remediated Brownfield Credit for Real Property Taxes	P
IT-631	Security Officer Training Tax Credit	P			P	P
IT-634	Empire State Jobs Retention Program Credit	P			P	P
IT-635	Urban Youth Jobs Program Tax Credit	P			P	P
IT-636	Alcoholic Beverage Production Credit	P			P	P
IT-637	Alternative Fuels and Electric Vehicle Recharging Property Credit	P			P	P
IT-638	START-UP NY Tax Elimination Credit	P			P	P
IT-641	Manufacturer’s Real Property Tax Credit	P			P	P
IT-643	Hire a Veteran Credit	P			P	P
IT-644	Workers with Disabilities Tax Credit	P			P	P
IT-645	Recapture of START-UP NY Tax Benefits	P			P	P
IT-646	Employee Training Incentive Program Tax Credit	P			P	P
IT-647	Farm Workforce Retention Credit	P			P	P
IT-647-ATT	Eligible Farm Employee Information for the Farm Workforce Retention Credit	P			P	P
IT-648	Life Sciences Research and Development Tax Credit	P			P	P
IT-649	Farm Donations to Food Pantries Credit	P			P	P
IT-650	Empire State Apprenticeship Tax Credit	P			P	P
IT-651	Recovery Tax Credit	P			P	P
IT-652	Employer-Provided Childcare Credit	P			P	P
IT-653	Pass-Through Entity Tax Credit	P				P
IT-654	New York City Musical and Theatrical Production Tax Credit	P			P	P
IT-655	Restaurant Return to Work Credit	P			P	P
IT-657	COVID-19 Capital Costs Credit	P			P
IT-658	Additional Restaurant Return-to-Work Credit	P			P
IT-662	Child Care Creation and Expansion Credit	P			P	P
IT-6-SNY	Metropolitan Commuter Transportation Mobility Tax (MCTMT) for START-UP NY	P
NYC-1127	Return for Nonresident Employees of the City of New York Hired On or After January 4, 1973	P
NYC-114.12	Claim for Beer Production Credit	P			P	P
NYC-114.5	REAP Credit Applied to Unincorporated Business Tax	P			P	P
NYC-114.6	Claim for Credit Applied to Unincorporated Business Tax	P			P	P
NYC-114.7	UBT Paid Credit Unincorporated Business Taxpayers				P
NYC-114.8	Lower Manhattan Relocation Employment Assistance Program (MREAP) Credit Applied to Unincorporated Business Tax	P			P	P
NYC-2	Business Corporation Tax Return		P
NYC-2.1	Investment and Other Exempt Income and Investment Capital		P
NYC-2.2	Subtraction Modification for Qualified Banks and Other Qualified Lenders		P
NYC-2.3	Prior Net Operating Loss Conversion (PNOLC) Subtraction		P
NYC-2.4	Net Operating Loss Deduction (NOLD)		P
NYC-2.5	Computation of Receipts Factor		P
NYC-200V	Payment Voucher	P	P	P	P	P
NYC-202	Unincorporated Business Tax Return for Individuals and Single-Member LLCs	P
NYC-202EIN	Unincorporated Business Tax Return for Estates and Trusts					P
NYC-202S	Unincorporated Business Tax Return for Individuals	P
NYC-204	Unincorporated Business Tax Return for Partnerships (Including Limited Liability Companies)				P
NYC-204EZ	Unincorporated Business Tax Return for Partnerships (Including Limited Liability Companies)				P
NYC-210	Claim for New York City School Tax Credit	P
NYC-221	Underpayment of Estimated Unincorporated Business Tax	P			P	P
NYC-222	Underpayment of Estimated Tax by Business and General Corporations		P	P
NYC-2S	Business Corporation Tax Return – Short Form		P
NYC-300	Mandatory First Installment (MFI) by Business C Corporations		P
NYC-399	Schedule of New York City Depreciation Adjustments	P	P	P	P	P
NYC-399Z	Depreciation Adjustments for Certain Post 9/10/01 Property	P	P	P	P	P
NYC-3L	General Corporation Tax (GCT) Return – Long Form			P
NYC-400	Estimated Tax by Business Corporations and Subchapter S General Corporations		P	P
NYC-4S	General Corporation Tax (GCT) Return – Short Form			P
NYC-4SEZ	General Corporation Tax (GCT) Return			P
NYC-579-COR	Signature Authorization for e-Filed Business Corporation Tax Return		P
NYC-579-EIN	Signature Authorization for e-Filed Unincorporated Business Tax Return for Estates and Trusts					P
NYC-579-EMP	Signature Authorization for e-Filed Form NYC-1127	P
NYC-579-GCT	Signature Authorization for e-Filed General Corporation Tax Return			P
NYC-579-UBTI	Signature Authorization for e-Filed Unincorporated Business Tax Return for Individuals	P
NYC-579-UBTP	Signature Authorization for e-Filed Unincorporated Business Tax Return for Partnerships				P
NYC-5UB	Partnership Declaration of Estimated Unincorporated Business Tax				P
NYC-5UBTI	Declaration of Estimated Unincorporated Business Tax	P				P
NYC-9.12	Claim for Beer Production Credit		P	P
NYC-9.7C	UBT Paid Credit Business Corporations		P	P
NYC-ATT-S-CORP	Calculation of Federal Taxable Income for S Corporations			P
NYC-EXT	Application for Automatic Extension of Time to File Business Income Tax Returns	P	P	P	P	P
NYC-EXT.1	Application for Additional Extension Business, General and Banking Corporation Taxes		P	P
NYC-NOLD-GCT	Net Operating Loss Deduction Computation General Corporation Tax			P
NYC-NOLD-UBTI	Net Operating Loss Deduction Computation	P				P
NYC-NOLD-UBTP	Net Operating Loss Deduction Computation				P
NYC-WPE	Worksheet for Partial Exemption Unincorporated Business Tax				P
POA-1	Power of Attorney	P	P	P	P	P
TR-2000	E-ZRep Tax Information Access and Transaction Authorization Form	P	P	P	P	P
TR-573.1	EF Mandate Information for Taxpayers	P
TR-573.2	EF Mandate Information for Paid Preparers	P
TR-573-CT	e-File Mandate for Corporations and Paid Preparers		P	P
TR-579.1-CT	Authorization for Electronic Funds Withdrawal for Corporation Tax Extensions		P	P
TR-579.1- IT	Taxpayer Authorization for Electronic Funds Withdrawal for Form IT-370 and Form IT-2105	P
TR-579.2- IT	e-File Signature Authorization for Form IT-205					P
TR-579.3- IT	Fiduciary Authorization for Electronic Funds Withdrawal for Form IT-370-PF and Form IT-2106					P
TR-579- CT	e-File Authorization for Certain Corporation Tax Returns and Estimated Tax Payments for Corporations		P	P
TR-579- IT	e-File Authorization for Forms IT-201, IT-201-X, IT-203, IT-203-X, IT-214, and NYC-210	P
TR-579- PT	e-File Signature Authorization for Forms IT-204 and IT-204-LL	P			P
Y-203	Yonkers Nonresident Earnings Tax Return	P
Y-204	Yonkers Nonresident Partner Allocation				P
Y-206	Yonkers Nonresident Fiduciary Earnings Tax Return					P

New Forms

• Form CT-660, Empire State Digital Gaming Credit – Qualified digital game development studios are required to submit initial applications to New York State before beginning a project. Once the project is completed and the final application is audited, applicants can receive tax credits of 25% of qualified production costs in New York City and 35% outside of the New York City metropolitan commuter transportation district (MCTD).

• Form CT-661, Farm Employer Overtime Credit – For tax year 2023, eligible taxpayers who do not file on a calendar-year basis and are paid overtime from January 1, 2024 – July 31, 2024, may request an advance payment for the portion of the credit allowed for overtime paid. Applications must be submitted, by the business, to the New York State Department of Agriculture and Markets by September 30, 2024. Owners of businesses who applied for and received a certificate can request an advance payment from the tax department no later than November 1, 2024.

• Forms CT-662 and IT-662, Child Care Creation and Expansion Credit – This credit is available to businesses that operate in New York State and have created or expanded childcare seats, directly or through a third-party for their employees, on or after April 1, 2023, and before January 1, 2025.

Modified Forms

• Form CT-34-SH, New York S Corporation Shareholders’ Information Schedule

  • The following lines have been removed from Schedule A, Part 1:

    • 3a, “New York addition adjustments due to decoupling from the Internal Revenue Code (IRC)

    • 5a, “New York subtraction adjustments due to decoupling from the IRC”

  • Recapture lines for the following forms have been added to Schedule A, Part 2:

    • CT-655, Restaurant Return-to-Work Credit

    • CT-657, COVID-19 Capital Costs Credit

    • CT-658, Additional Restaurant Return-to-Work Credit

• Form CT-46, Claim for Investment Tax Credit – Added check boxes for lines 18b and 18c to identify qualified new businesses and eligible farmers claiming the refund

• Form CT-200V, Payment Voucher for e-Filed Corporation Tax Returns and Extensions – Removed “Return,” “Extension,” and “Mandatory first installment (MFI)” check boxes

• Form CT-227, New York State Voluntary Contributions – Added “Diabetes Research and Education Fund”

• Form CT-636, Alcoholic Beverage Production Credit – Added new credit calculation for businesses that produce liquors with an alcohol-by-volume (ABV) percentage greater than 24%

• Form CT-658, Additional Restaurant Return-to-Work Credit – Removed Schedules A, B, C, and D; only the recapture section (former Schedule E) remains

• Form IT-203-A, Business Allocation Schedule – The Metropolitan Commuter Transportation District (MCTD) is now divided into two zones:

  • Zone 1 – Bronx, Brooklyn, Manhattan, New York, Queens, and Richmond counties

  • Zone 2 – Dutchess, Nassau, Orange, Putnam, Rockland, Suffolk, and Westchester counties

Obsolete Form

Form IT-558, New York State Adjustments due to Decoupling from the IRC, has been retired for tax year 2023.

Program Updates

The following forms must now be e-filed when the preparer is subject to NY e-file mandates:

• Form CT-300, Mandatory First Installment (MFI) of Estimated Tax for Corporations

• Business package extensions (excluding Form CT-5.1, Request for Additional Extension of Time to File (for franchise/business taxes, MTA surcharge, or both)

Tax Law Change

New York partnership forms have conformed to the IRC and no longer support Form IT-558 modifications.

Reminders

• New York requires a driver’s license or state-issued ID (if the taxpayer or spouse has one) to be included with each NY tax return. This requirement applies both to taxpayers with an ID from NY and taxpayers with IDs from other states. Enter the ID number or license number on federal screen IDS.

  • (for NY-issued IDs only) Enter the first three characters of the taxpayer’s and spouse’s document number on NY screen PIN2. Select the appropriate check box on federal screen IDS for taxpayers who do not have any form of state-issued identification.

• The default payment date for NY returns is the current date (not the due date of the return). The NY DTF requires that the default payment date be the date the return is filed. The requested payment date may be overridden to any date up to and including the due date of the return.