New York Claim for Environmental Remediation Insurance Credit

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Claim for Environmental Remediation Insurance Credit
Form CT-613 Claim for Environmental Remediation Insurance Credit Tax Year 2024CT-613

Department of Taxation and Finance

Claim for Environmental Remediation
Insurance Credit

For Qualified Sites Accepted into the Brownfield Cleanup Program Prior to July 1, 2015
Tax Law – Sections 23, 187-i, 210-B.19, and 1511(w)
All filers must enter tax period:

beginning

Legal name of corporation

ending
Employer identification number (EIN)

File this form with Form CT-3, CT-3-A, CT-3-S, CT-33, CT-33-A, CT-33-NL, CT-183, or CT-184.
Enter the date of execution of the Brownfield Cleanup Agreement (BCA) for the property for
which you are claiming this credit.....................................................................................................
A Mark an X in the box if you are claiming this credit as a corporate partner (see instructions) .....................................

Brownfield site identifying information
Enter the following information as listed on the Certificate of Completion (COC) issued by the Department of
Environmental Conservation (DEC) for the qualified site (see instructions). Submit a copy of the COC. Also submit a
copy of the certification form for the environmental remediation insurance tax credit completed by the insurer.
Site name
Site location – municipality
DEC region

Site location – county
Division of Environmental Remediation (DER) site number Date COC was issued

Mark an X in the box if you received notification from the Department of State that the qualified site
is located in a Brownfield Opportunity Area . ..................................................................................................................
Calculation of available environmental remediation insurance credit

1 Qualified environmental remediation insurance premiums paid . .......................................................
2 Multiply line 1 by 50% (.5).....................................................................................................................
3 Enter line 2 amount or 30,000, whichever is less..................................................................................
4 Environmental remediation insurance credit received from a flow-through entity (see instructions). ....
5 Subtotal (add lines 3 and 4; New York S corporations, see instructions) . ......................................................
6 Recapture of credit (see instructions). ...................................................................................................
7 Total environmental remediation insurance credit available for use (see instructions)..........................

Calculation of environmental remediation insurance credit limitation

1
2
3
4
5
6
7

8 Tax due before credits (see instructions) . ............................................................................................... 8
9 Enter other credits claimed before the environmental remediation insurance credit (see instructions) ...... 9
10 Net tax (subtract line 9 from line 8) ........................................................................................................... 10
11 Minimum tax (see instructions) . .............................................................................................................. 11
12 Credit limitation (subtract line 11 from line 10; if line 11 is greater than line 10, enter 0) . .............................. 12

Calculation of environmental remediation insurance credit used, refunded, or credited as an overpayment in the
next tax year

3 Environmental remediation insurance credit to be used for the current tax year (see instructions) ......
1
14 Environmental remediation insurance credit available for refund or as an overpayment (subtract
line 13 from line 7)...............................................................................................................................
15 Environmental remediation insurance credit to be refunded (limited to the amount on line 14; see instructions )....
16 Environmental remediation insurance credit to be credited as an overpayment in the next tax year
(subtract line 15 from line 14; see instructions).......................................................................................

521001240094

14
15
16

Page 2 of 2 CT-613 (2024)

Partnership information (see instructions for line 4)

Name of partnership

Partnership’s EIN

Total from additional form(s) if any....................................................................................................................
17 Total credit amount allocated from partnership(s) (enter here and on line 4)............................................ 17

521002240094

Amount of credit

Extracted from PDF file 2024-new-york-form-ct-613.pdf, last modified September 2024

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More about the New York Form CT-613 Corporate Income Tax Tax Credit TY 2024

We last updated the Claim for Environmental Remediation Insurance Credit in January 2025, so this is the latest version of Form CT-613, fully updated for tax year 2024. You can download or print current or past-year PDFs of Form CT-613 directly from TaxFormFinder. You can print other New York tax forms here.

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Other New York Corporate Income Tax Forms:

TaxFormFinder has an additional 271 New York income tax forms that you may need, plus all federal income tax forms.

Form Code	Form Name
Form CT-3M/4M	General Business Corporation MTA Surcharge Return (Obsolete)
Form CT-6	Election by a Federal S Corporation to be Treated As a New York S Corporation
Form NYS-45-ATT	Quarterly Combined Withholding, Wage Reporting, and Unemployment Insurance Return - Attachment
Form IT-205-V	Instructions and Payment Voucher for Fiduciary Income Tax Returns Voucher
Form CT-247	Application for Exemption from Corporation Franchise Taxes By a Not-for-Profit Organization

Download all NY tax forms View all 272 New York Income Tax Forms

Form Sources:

New York usually releases forms for the current tax year between January and April. We last updated New York Form CT-613 from the Department of Taxation and Finance in January 2025.

Show Sources >

Form CT-613 is a New York Corporate Income Tax form. States often have dozens of even hundreds of various tax credits, which, unlike deductions, provide a dollar-for-dollar reduction of tax liability. Some common tax credits apply to many taxpayers, while others only apply to extremely specific situations. In most cases, you will have to provide evidence to show that you are eligible for the tax credit, and calculate the amount of the credit to which you are entitled.

About the Corporate Income Tax

The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.

Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).

Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.

Historical Past-Year Versions of New York Form CT-613

We have a total of fourteen past-year versions of Form CT-613 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:

2024 Form CT-613

Form CT-613 Claim for Environmental Remediation Insurance Credit Tax Year 2024

2023 Form CT-613

Form CT-613 Claim for Environmental Remediation Insurance Credit Tax Year 2023

2022 Form CT-613

Form CT-613 Claim for Environmental Remediation Insurance Credit Tax Year 2022

2021 Form CT-613

Form CT-613 Claim for Environmental Remediation Insurance Credit Tax Year 2021

2020 Form CT-613

Form CT-613 Claim for Environmental Remediation Insurance Credit Tax Year 2020

2019 Form CT-613

Form CT-613:2019:Claim for Environmental Remediation Insurance Credit:ct613

2018 Form CT-613

Form CT-613:2018:Claim for Environmental Remediation Insurance Credit:ct613

2017 Form CT-613

Form CT-613:2017:Claim for Environmental Remediation Insurance Credit:ct613

2016 Form CT-613

Form CT-613:2016:Claim for Environmental Remediation Insurance Credit:ct613

2015 Form CT-613

Form CT-613:2015:Claim for Environmental Remediation Insurance Credit:ct613

2014 Form CT-613

Form CT-613:2014:Claim for Environmental Remediation Insurance Credit:ct613

2013 Form CT-613

Form CT-613:2013:Claim for Environmental Remediation Insurance Credit:ct613

2012 Form CT-613

Form CT-613:2012:Claim for Environmental Remediation Insurance Credit:ct613

2011 Form CT-613

Form CT-613:2011:Claim for Environmental Remediation Insurance Credit:ct613

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