New York State Department of Taxation and Finance
IT-251
Credit for Employment of
Persons with Disabilities
Name(s) as shown on return
Identifying number as shown on return
Complete this form if you are claiming a credit for employment of persons with disabilities, and submit it with
Form IT-201, IT-203, IT-204, or IT-205.
Schedule A – Individuals (sole proprietors), partnerships, and estates or trusts
Part 1 – Computation of credit on qualified first‑year wages
(Do not include employees shown in Part 2. Use additional sheets if necessary.)
A
B
C
D
Qualified employee
Social
One‑year period for
Wages paid during tax
security
qualified first‑year wages
year for services rendered
number
during one‑year period
(beginning date to end date)
shown in column C
($6,000 limit)
00
.
00
.
00
.
00
.
1 Wages paid during tax year for services rendered during one‑year period
(add column D amounts;
...........................................................................................
00
.
1
include column D totals from all additional sheets)
2 Tax credit percentage (35%) ....................................................................................................................
.
2
35
3 Tax credit on qualified first‑year wages (
................................................................
00
multiply line 1 by line 2)
.
3
Part 2 – Computation of credit on qualified second‑year wages
(Do not include employees shown in Part 1. Use additional sheets if necessary.)
A
B
C
D
Qualified employee
Social
One‑year period for
Wages paid during tax year
security
qualified second‑year wages
for services rendered during
number
one‑year period shown in
(beginning date to end date)
column C
($6,000 limit)
00
.
00
.
00
.
00
.
00
.
4 Wages paid during tax year for services rendered during one‑year period
(add column D amounts;
...........................................................................................
00
.
4
include column D totals from all additional sheets)
5 Tax credit percentage (35%) ....................................................................................................................
.
5
35
6 Tax credit on qualified second‑year wages (
..........................................................
00
.
6
multiply line 4 by line 5)
7 Total tax credit (
..............................................................................................................
00
.
7
add lines 3 and 6)
Individuals and partnerships: Enter the line 7 amount on Schedule E, line 12.
Fiduciaries: Include the line 7 amount in the Total line of Schedule D, column C.
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