New York Restaurant Return-to-Work Credit (Instructions)

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Restaurant Return-to-Work Credit (Instructions)
Form IT-655 Restaurant Return-to-Work Credit Tax Year 2023Department of Taxation and Finance

Restaurant Return-to-Work Credit

IT-655

Tax Law – Section 606(lll)

Submit this form with Form IT-201, IT-203, IT-204, or IT-205.
Name(s) as shown on return

Identifying number as shown on return

Recapture of restaurant return-to-work credit (see instructions)
A
Revoked certificate number

B
Amount of credit previously claimed

.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00
.00

Total of column B amounts from any additional Forms IT-655.........
1 Total (add column B amounts) ................................................ 1

Individuals, partners, S corporation shareholders and beneficiaries: Enter the line 1 amount and code 655 on
Form IT-201-ATT, line 20, or Form IT-203-ATT, line 19.
Partnerships: Enter the line 1 amount and code 655 on Form IT-204, line 148.
Fiduciaries: Include the line 1 amount on Form IT-205, line 12.

655001230094

Page 2 of 2 IT-655 (2023)

Instructions
General information

The restaurant return-to-work credit was only available for tax
years that included December 31, 2021. Use this form if you are
required to recapture any or all of the restaurant return-to-work
credit received for the 2021 tax year.

Line instructions
Recapture of restaurant return-to-work credit

If Empire State Development has adjusted or revoked a
previously claimed restaurant return-to-work credit that you
earned directly or from a partnership; enter the certificate
number in column A, and the amount of credit that was adjusted
or revoked in column B.
Additional forms – If you have more entries than will fit on the
lines provided, submit additional Forms IT-655. Include your
name and taxpayer identification number on each form. On the
indicated line of the first Form IT-655 include the totals from all
additional Forms IT-655. Place the extra forms behind the first
Form IT-655 and submit them with your return.

655002230094

Extracted from PDF file 2023-new-york-it-655-instructions.pdf, last modified October 2021

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More about the New York IT-655 (Instructions) Corporate Income Tax TY 2023

Instructions for IT-655

We last updated the Restaurant Return-to-Work Credit (Instructions) in February 2024, so this is the latest version of IT-655 (Instructions), fully updated for tax year 2023. You can download or print current or past-year PDFs of IT-655 (Instructions) directly from TaxFormFinder. You can print other New York tax forms here.

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Related 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. These related forms may also be needed with the New York IT-655 (Instructions).

Form Code	Form Name
IT-655	Restaurant Return-to-Work Credit

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 IT-655 (Instructions) from the Department of Taxation and Finance in February 2024.

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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 IT-655 (Instructions)

We have a total of two past-year versions of IT-655 (Instructions) in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:

2023 IT-655 (Instructions)

Form IT-655 Restaurant Return-to-Work Credit Tax Year 2023

2022 IT-655 (Instructions)

Instructions for Form IT-655 Restaurant Return-to-Work Credit Tax Year 2021

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