EZ Program Sunset, Frequently Asked Questions [UPDATE] (PDF)
PUBLICATIONS
| 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 (8/08) |
| Pub 718-Q | Local Sales and Use Tax Rates on Sales to a Qualified Empire Zone Enterprise (QEZE) (08/08) |
| 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-09 (5) & (4) | How the Department of Taxation and Finance will process claims for EZ tax credits for a tax year that began on or after January 1, 2008 |
| 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 | 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