TaxFormFinder
New York Claim for Empire State Film Production Credit
Extracted from PDF file 2025-new-york-form-it-248.pdf, last modified November 2006Claim for Empire State Film Production Credit
Department of Taxation and Finance Claim for Empire State Film Production Credit IT-248 Tax Law – Sections 24 and 606 (gg) Submit this form with Form IT-201, IT-203, IT-204, or IT-205. Name(s) as shown on return Taxpayer identification number Certificate information You must complete this section and submit a separate Form IT-248 for each certificate issued by the Governor’s Office of Motion Picture and Television Department. Submit a copy of the certificate with your return. A Empire State film production credit allocation year, if applicable (see instructions).............................................................. A B Certificate number ................................................................................................................... B Part 1: Calculation of credit .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 1 Credit amount for applications filed before January 1, 2025 (see instructions) .............................. 1 1a Amount of credit from line 1 available for the current tax year (see instructions) ............................ 1a 2 Credit amount for applications filed on or after January 1, 2025 (see instructions) ....................... 2 2a Enter the line 1a and line 2 totals from all additional Forms IT-248 ............................................. 2a 3 Partner, shareholder, beneficiary share of credit from line 8 ........................................................ 3 4 Credits allowed from prior years (see instructions) ......................................................................... 4 5 Add lines 1a, 2, 2a, 3, and 4 ........................................................................................................ 5 6 Fiduciary: Enter the credit allocated to beneficiaries from Part 3, column C ................................ 6 7 Subtract line 6 from line 5 ............................................................................................................ 7 7a Credit recapture (see instructions) .................................................................................................. 7a 7b Total credit (subtract line 7a from 7; see instructions) ....................................................................... 7b Part 2: Partnership, New York S corporation, and estate and trust information (see instructions) For Type, enter P for partnership, S for S corporation, or ET for estate or trust. A Name of entity B Type C Employer identification number D Share of current year’s credit .00 Total (Add amounts in column D; include amounts from additional Forms IT-248, if any. Enter here 8 and on line 3 above.) ...................................................................................................................... 8 .00 Part 3: Beneficiary’s and fiduciary’s share of credit (see instructions) A – Beneficiary’s name (same as on Form IT‑205, Schedule C) B – Identifying number Total C – Share of current year’s credit .00 .00 .00 Fiduciary .00 Part 4: Amount of credit to be claimed in following tax years (see instructions) 9 .00 10 Amount of credit to be claimed for the third year (see instructions) ................................................ 10 .00 9 Amount of credit to be claimed for the second year (next year; see instructions) ............................. 248001250094
Form IT-248 Claim for Empire State Film Production Credit Tax Year 2025
More about the New York Form IT-248 Individual Income Tax Tax Credit TY 2025
This form is for New York state taxpayers who are qualified for the Empire State Film Production Credit.
We last updated the Claim for Empire State Film Production Credit in January 2026, so this is the latest version of Form IT-248, fully updated for tax year 2025. You can download or print current or past-year PDFs of Form IT-248 directly from TaxFormFinder. You can print other New York tax forms here.
eFile your New York tax return now 
eFiling is easier, faster, and safer than filling out paper tax forms. File your New York and Federal tax returns online with TurboTax in minutes. FREE for simple returns, with discounts available for TaxFormFinder users!
File Now with TurboTaxOther New York Individual 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 |
|---|---|
| IT-201-V | Payment Voucher for Income Tax Returns |
| Form IT-201-D | Resident Itemized Deduction Schedule (DISCONTINUED) |
| Form IT-2663 | Nonresident Real Property Estimated Income Tax Payment Form |
| Form IT-2104 | Employee's Withholding Allowance Certificate |
| Form 203-I | Nonresident Income Tax Instructions |
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 IT-248 from the Department of Taxation and Finance in January 2026.
Form IT-248 is a New York Individual 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 Individual Income Tax
The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.
Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!
Historical Past-Year Versions of New York Form IT-248
We have a total of fourteen past-year versions of Form IT-248 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2025 Form IT-248
Form IT-248 Claim for Empire State Film Production Credit Tax Year 2025
2024 Form IT-248
Form IT-248 Claim for Empire State Film Production Credit Tax Year 2024
2023 Form IT-248
Form IT-248 Claim for Empire State Film Production Credit Tax Year 2023
2022 Form IT-248
Form IT-248 Claim for Empire State Film Production Credit Tax Year 2022
2021 Form IT-248
Form IT-248 Claim for Empire State Film Production Credit Tax Year 2021
2020 Form IT-248
Form IT-248 Claim for Empire State Film Production Credit Tax Year 2020
2019 Form IT-248
Form IT-248:2019:Claim for Empire State Film Production Credit:it248
2018 Form IT-248
Form IT-248:2018:Claim for Empire State Film Production Credit:it248
2017 Form IT-248
Form IT-248:2017:Claim for Empire State Film Production Credit:IT248
2016 Form IT-248
Form IT-248:2016:Claim for Empire State Film Production Credit:IT248
2015 Form IT-248
Form IT-248:2015:Claim for Empire State Film Production Credit:IT248
2014 Form IT-248
Form IT-248:2014:Claim for Empire State Film Production Credit:IT248
2013 Form IT-248
Form IT-248:2013:Claim for Empire State Film Production Credit:IT248
2012 Form IT-248
Form IT-248:2012:Claim for Empire State Film Production Credit:IT248
TaxFormFinder Disclaimer:
While we do our best to keep our list of New York Income Tax Forms up to date and complete, we cannot be held liable for errors or omissions. Is the form on this page out-of-date or not working? Please let us know and we will fix it ASAP.