New York Claim for Credit for Employment of Persons with Disabilities

Claim for Credit for Employment of Persons with Disabilities
Form CT-41 Claim for Credit for Employment of Persons with Disabilities Tax Year 2023
Department of Taxation and Finance

Claim for Credit for Employment of Persons with Disabilities
Tax Law – Sections 187-a, 210-B.12, and 1511(j)

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  Legal name of corporation	

CT-41

All filers must enter tax period:
ending

Employer identification number	

File this with Form CT-3, CT-3-A, CT-3-S, CT-33, CT-33-A, CT-33-NL, CT-183, CT-184, or CT-186.
A	 If you are claiming this credit as a corporate partner, mark an X in the box. .....................................................................................

Schedule A – Computation of credit (see instructions)
B	 Enter the total number of qualified full-time employees listed in Part 1 that were paid qualified first-year wages and
	  were used for this credit computation. ........................................................................................................................
C	 Enter the total number of qualified full-time employees listed in Part 2 that were paid qualified second-year wages
	  and were used for this credit computation. .................................................................................................................

Part 1 – Computation of credit on qualified first-year wages (do not include employees shown in Part 2 below)
A	
B	C	D
	
	
Name of qualified employee	
Social Security number	
One-year period for qualified	
Wages paid during tax year
	
(attach additional forms if necessary)	
of qualified employee	
first-year wages	
for services rendered during
			
(enter beginning and end dates)	 one-year period shown in
				
column C ($6,000 limit)

	1	 Total (add amounts in column D and amounts from any additional forms).......................................................	1
	2	 Tax credit percentage (35%)................................................................................................................	 2	
	3	 Tax credit on qualified first-year wages (multiply line 1 by line 2)........................................................... 	
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Part 2 – Computation of credit on qualified second-year wages (do not include employees shown in Part 1 above)
	
A	
B	C	D
	
Name of qualified employee	
Social Security number	
One-year period for qualified	
Wages paid during tax year
	
(attach additional forms if necessary)	
of qualified employee	
second-year wages	
for services rendered during
			
(enter beginning and end dates)	 one-year period shown in
				
column C ($6,000 limit)

	4	Total (add amounts in column D and amounts from any additional forms)......................................................	
	5	 Tax credit percentage (35%)................................................................................................................	
	6	 Tax credit on qualified second-year wages (multiply line 4 by line 5)..................................................... 	
	7	 Total credit on qualified first-year and second-year wages (add lines 3 and 6)..................................... 	
	8	 Credit from partnerships (see instructions)........................................................................................... 	
	9	 Total credit (add lines 7 and 8).............................................................................................................. 	

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CT-41 (2023) (back)

Schedule B – Computation of credit used and carried forward
(New York S corporations: do not complete Schedule B; see instructions.)
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Unused credit carried forward from preceding tax year (see instructions)............................................ 	
Total credit computed for the current tax year (enter amount from line 9).............................................. 	
Total credit (add lines 10 and 11)........................................................................................................... 	
Tax before credits (see instructions)........................................................................................................	
Enter other tax credits claimed before this credit (see instructions)...................................................... 	
Net tax (subtract line 14 from line 13).......................................................................................................	
Tax limitation (enter appropriate tax): Article 9 section 183 – enter minimum tax of 75
Article 9 section 186 – enter minimum tax of 125
Article 9-A – enter the fixed dollar minimum tax from Form CT-3 or the
  designated agent’s fixed dollar minimum tax from Form CT-3-A
Article 33 – enter minimum tax of 250
Article 33 combined filers – enter combined minimum tax for subsidiaries...................................	
	17	 Tax credit limitation (subtract line 16 from line 15; if line 16 is greater than line 15, enter 0)......................... 	
	 8	 Tax credit used for the current tax year (see instructions).................................................................... 	
1
	 9	 Tax credit carried forward (subtract line 18 from line 12)........................................................................ 	
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