Form IT-644 Instructions: Workers with Disabilities Tax Credit (Tax Year 2025)

Form IT-644 is the New York State tax form used to claim the Workers with Disabilities Tax Credit. It’s issued by the New York State Department of Taxation and Finance and is designed for employers who hire individuals with disabilities and want credit for the wages paid during the qualifying employment period. The IT644I document is the instruction booklet that walks filers through eligibility rules, calculation steps, and how to attach the credit to your main tax return.

This credit exists to encourage businesses to hire people with disabilities who have completed or are still receiving services from an approved rehabilitation program. If your business employs someone certified through New York’s vocational rehabilitation services, the Office of Mental Health, the Office for People With Developmental Disabilities, or a similar approved agency, you may be entitled to a percentage of the wages paid to that employee, up to a set dollar cap per qualifying worker.

Who Needs Form IT-644

This form applies to employers, not employees. If you run a business in New York State — whether it’s a corporation, partnership, or sole proprietorship — and you’ve hired a worker with a disability who meets the certification requirements, you’re the one who files this form to claim the credit. The employee doesn’t need to do anything on their end; the credit belongs entirely to the employer as a tax benefit.

You’ll need documentation proving the worker’s disability certification and confirmation from the rehabilitation agency involved. Without that paperwork, the credit claim can be denied or delayed, so it’s worth gathering these records well before filing season.

When to Use This Form

Form IT-644 is filed alongside your regular New York State income tax return for the year in which the qualifying wages were paid. Since this version covers tax year 2025, it applies to wages paid to eligible employees during that specific tax year. The credit can’t be carried into future years arbitrarily — you claim it for the period the wages were actually paid, following the instructions for any carryover provisions if your credit exceeds your tax liability.

Employers who claim multiple New York State tax credits in the same year — similar to those filing for the Farm Donations to Food Pantries Credit or business incentive credits — should pay close attention to how each credit interacts with overall tax liability, since some credits are refundable while others aren’t.

How to Get and Fill Out the Form

Form IT-644 and its instructions (IT644I) are available directly from the New York State Department of Taxation and Finance website as a PDF. This particular form does not have fillable digital fields, meaning you’ll need to download it, print it out, and complete it by hand using black or blue ink. Make sure your handwriting is legible, since illegible entries are one of the most common reasons state tax forms get flagged for review.

When filling it out, start with your business identification information, then move into the wage and employee certification sections. The instructions booklet breaks down exactly what percentage of wages qualifies and what the maximum credit amount is per employee, so read through those sections carefully before doing your calculations. Once completed, attach the form to your New York State return when you file, whether that’s a corporate return or a personal income tax return if you’re a sole proprietor.

If your business also participates in other state incentive programs, it’s worth checking whether you’re eligible for related credits. Businesses operating under NY’s START-UP program, for instance, should review the START-UP NY Tax Elimination Credit instructions or the guidance on recapture of START-UP NY tax benefits to understand how these programs might affect their overall credit strategy for the year.

Keep a copy of the completed form and all supporting certification documents for your records, since New York State can request verification of the disability certification and wage payments claimed on the credit.