Form IT-611.1: Claim for Brownfield Redevelopment Tax Credit (Tax Year 2025)

Form IT-611.1, issued by the New York State Department of Taxation and Finance, is used to claim the Brownfield Redevelopment Tax Credit for sites that entered the Brownfield Cleanup Program (BCP) under the rules that took effect after June 23, 2008 but before July 1, 2015. If your certificate of completion falls outside that window, you’ll likely need a different version of the IT-611 series, since New York adjusted the credit structure multiple times as the program evolved. This particular form applies to taxpayers whose brownfield site remediation and redevelopment activities line up with that specific legislative period.

The Brownfield Redevelopment Tax Credit exists to encourage private investment in cleaning up and reusing contaminated properties. Instead of leaving a polluted parcel abandoned, developers and property owners who go through the BCP and receive a Certificate of Completion (COC) from the Department of Environmental Conservation can recover a portion of their cleanup and construction costs through this credit. It’s a three-component credit covering site preparation costs, on-site groundwater remediation costs, and tangible property costs tied to the redevelopment.

Who Needs to File This Form

You need Form IT-611.1 if you’re a business or individual taxpayer who participated in the Brownfield Cleanup Program for a qualifying site and received your COC within the applicable timeframe. This includes corporations, partnerships, and individuals who directly incurred remediation or redevelopment expenses on the certified brownfield site. Partners in a partnership or shareholders in an S corporation that completed a brownfield project will also use this form to claim their allocated share of the credit on their personal or entity-level return.

Because brownfield credits often involve multiple owners, contractors, and phases of a project, it’s common for more than one taxpayer to file a version of this form for the same site, each claiming their proportional share of qualifying costs.

When This Form Is Used

You file Form IT-611.1 with your New York State income tax return for the year you’re claiming the credit, which can span multiple tax years depending on when qualifying costs were incurred and when the COC was issued. For the 2025 tax year, this means you’re claiming costs and credit amounts tied to your brownfield redevelopment activity during that filing period, subject to the credit period limitations tied to your COC date.

Given how technical brownfield credit calculations can get, it helps to compare your situation to other specialized state and federal credit forms. If you’re also dealing with other niche filing situations, resources like the Form 5805-F guide for farmers and fishermen or the Form 8455-FID overview for California fiduciaries show how specialized credit and payment forms across different states follow similarly detailed documentation rules.

How to Fill Out and Submit Form IT-611.1

The PDF is a fillable AcroForm, so you can type directly into the fields using Adobe Reader or a similar PDF viewer before printing or attaching it to your e-filed return. You’ll need your Brownfield site identification number, the COC date, and a breakdown of qualifying costs by category: site preparation, groundwater remediation, and tangible property. The form walks through each component separately, applying the correct percentage caps that applied when your COC was issued.

Keep your DEC certification paperwork and cost documentation on hand, since the Tax Department can request substantiation for any of the three credit components. If your business also handles other specialized tax situations, such as partnership matters covered in guides like the FTB Publication 737 on registered domestic partners, it’s worth reviewing those alongside your brownfield filing to make sure nothing overlaps on your return.

Once completed, attach Form IT-611.1 to your applicable New York State return (IT-201, IT-203, IT-204, or IT-205 depending on your entity type) rather than mailing it separately.