New York – Form IT-658 – Additional Restaurant Return-to-Work Credit

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Article: 50522

Overview 

The Additional Restaurant Return-to-Work Credit is a refundable income offered by New York State to support the recovery of restaurants that reopened and expanded hiring in response to the COVID-19 pandemic. This extension builds on the original Restaurant Return-to-Work Credit and applies to restaurants that received additional credit allocations in the qualifying period. 

To claim the credit, eligible individuals must complete Form IT-658 and attach it to their Form IT-201, IT-203, or IT-204. 

Who Can Claim the Credit? 

You may claim this credit if: 

  • You are a partner, , member, or sole proprietor of a restaurant business that received a certificate of tax credit for the Additional Restaurant Return-to-Work Credit from Empire State Development (ESD), and 
  • You are claiming the credit in the same tax year the certificate was issued or carrying forward any unused amount from the previous year. 

Note: The credit is refundable, meaning you can receive the credit as a even if you owe no New York State income tax. 

Credit Amount 

  • The credit amount is based on the allocation listed on the certificate issued by ESD. 
  • Each restaurant location may qualify for up to $50,000 in additional credits. 

How to Report 

  1. Navigate to the State Taxes section on the left-hand side of the screen. 
  1. Click the link: I’d like to see the forms I’ve filled out or search for a form. 
  1. In the dropdown menu, select New York. 
  1. Click on the IT Credits 500 – 600 Series tab. 
  1. Select IT- 658 – Additional Restaurant Return-to-Work Credit to open the screen. 
  1. Enter all applicable information.  
  1. Click Save once complete. 

Additional Resources 

For further guidance, see:  

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state tax form tax credit tax deduction dependent estimated tax health insurance schedule k1 refund irs form tax return