[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-seo-515701-105":3,"detail-sidebar-cat-0-en-105":81,"doc-detail-515701-en":130},{"code":4,"msg":5,"data":6},0,"ok",{"site_id":7,"language":8,"slug":9,"title":10,"keywords":11,"description":12,"schema_data":13,"social_meta":74,"head_meta":76,"extra_data":78,"updated_unix":80},105,"en","instructions-for-form-it-6112-claim-for-brownfield-redevelopment-tax-credit","Instructions for Form IT-611.2 - Claim for Brownfield Redevelopment Tax Credit","","Instructions for Form IT-611.2 explain how to claim the Brownfield Redevelopment Tax Credit for qualified brownfield sites tied to the Brownfield Cleanup Program (BCP). The guidance specifies which taxpayers and site acceptance/COC timelines determine eligibility and whether Form IT-611.1 or IT-611.2 must be used. It outlines core requirements for executing a Brownfield Cleanup Agreement (BCA), obtaining a Certificate of Completion (COC), and clarifies credit components, eligible remediation/redevelopment costs, and cost reductions for certain grants.",{"@graph":14,"@context":73},[15,34,56],{"@type":16,"itemListElement":17},"BreadcrumbList",[18,23,27,31],{"item":19,"name":20,"@type":21,"position":22},"https://docshare.wps.com","Home","ListItem",1,{"item":24,"name":25,"@type":21,"position":26},"https://docshare.wps.com/document/","Document",2,{"item":28,"name":29,"@type":21,"position":30},"https://docshare.wps.com/document/healthcare/","Healthcare",3,{"item":32,"name":10,"@type":21,"position":33},"https://docshare.wps.com/document/instructions-for-form-it-6112-claim-for-brownfield-redevelopment-tax-credit/515701/",4,{"url":32,"name":10,"@type":35,"image":36,"author":41,"headline":10,"publisher":44,"fileFormat":47,"inLanguage":8,"description":12,"dateModified":48,"datePublished":49,"encodingFormat":47,"isAccessibleForFree":50,"interactionStatistic":51},"DigitalDocument",{"url":37,"@type":38,"width":39,"height":40},"https://docshare.wps.com/thumbnails/instructions-for-form-it-6112-claim-for-brownfield-redevelopment-tax-credit/515701.png","ImageObject",300,407,{"name":42,"@type":43},"Quinn Holloway","Person",{"url":19,"name":45,"@type":46},"DocShare","Organization","application/pdf","2026-11-10","2026-10-06",true,{"@type":52,"interactionType":53,"userInteractionCount":55},"InteractionCounter",{"@type":54},"ViewAction",8,{"@type":57,"mainEntity":58},"FAQPage",[59,65,69],{"name":60,"@type":61,"acceptedAnswer":62},"Which taxpayers may claim the Brownfield Redevelopment Tax Credit under Form IT-611.2?","Question",{"text":63,"@type":64},"Individuals (including sole proprietors), estates and trusts, shareholders of an S corporation, partners in a partnership (including certain LLC members taxed as partnerships), and beneficiaries may claim the credit.","Answer",{"name":66,"@type":61,"acceptedAnswer":67},"When must taxpayers use Form IT-611.2 instead of Form IT-611.1?",{"text":68,"@type":64},"Use Form IT-611.2 when a qualified site’s notice of acceptance into the BCP is issued on or after July 1, 2015, and for other scenarios where the later COC issuance date triggers IT-611.2 usage, as stated in the instructions.",{"name":70,"@type":61,"acceptedAnswer":71},"What are the credit components of the Brownfield Redevelopment Tax Credit?",{"text":72,"@type":64},"The credit equals the sum of three yearly components: site preparation, on-site groundwater remediation, and tangible property. The tangible property component is subject to a limitation.","https://schema.org",{"og:url":32,"og:type":75,"og:title":10,"og:site_name":45,"og:description":12},"article",{"robots":77,"canonical":32},"index,follow",{"doc_id":79,"site_id":7},515701,1791449457,{"code":4,"msg":82,"data":83},"success",[84,88,92,96,101,106,110,114,119,122,126],{"id":22,"doc_module":4,"doc_module_name":25,"category_name":85,"show_sort_weight":86,"slug":87},"Story & Novel",90,"story-novel",{"id":26,"doc_module":4,"doc_module_name":25,"category_name":89,"show_sort_weight":90,"slug":91},"Literature",80,"literature",{"id":33,"doc_module":4,"doc_module_name":25,"category_name":93,"show_sort_weight":94,"slug":95},"Exam",70,"exam",{"id":97,"doc_module":4,"doc_module_name":25,"category_name":98,"show_sort_weight":99,"slug":100},5,"Comic",60,"comic",{"id":102,"doc_module":4,"doc_module_name":25,"category_name":103,"show_sort_weight":104,"slug":105},6,"Technology",50,"technology",{"id":107,"doc_module":4,"doc_module_name":25,"category_name":29,"show_sort_weight":108,"slug":109},7,40,"healthcare",{"id":55,"doc_module":4,"doc_module_name":25,"category_name":111,"show_sort_weight":112,"slug":113},"Research & Report",30,"research-report",{"id":115,"doc_module":4,"doc_module_name":25,"category_name":116,"show_sort_weight":117,"slug":118},9,"Religion & Spirituality",20,"religion-spirituality",{"id":117,"doc_module":4,"doc_module_name":25,"category_name":120,"show_sort_weight":117,"slug":121},"World Cup","world-cup",{"id":123,"doc_module":4,"doc_module_name":25,"category_name":124,"show_sort_weight":123,"slug":125},10,"Lifestyle","lifestyle",{"id":127,"doc_module":4,"doc_module_name":25,"category_name":128,"show_sort_weight":97,"slug":129},19,"General","general",{"code":4,"msg":82,"data":131},{"doc_id":79,"user_id":132,"nickname":42,"user_avatar":133,"doc_module":4,"category_id":107,"category_name":29,"doc_title":10,"doc_description":12,"doc_content":134,"file_id":135,"file_url":136,"file_type":137,"file_size":138,"view_count":55,"is_deleted":4,"is_public":22,"is_downloadable":22,"audit_status":22,"page_count":107,"language":139,"language_code":8,"site_id":7,"html_lang":8,"table_of_contents":140,"faqs":141,"seo_title":142,"seo_description":12,"update_tm":143,"read_time":144,"preview_page_count":4},2336474466712,"https://ap-avatar.wpscdn.com/davatar_a8503ba1806abce46bf441b54a3ca4cd","Department of Taxation and Finance  \nInstructions for Form IT-611.2  \nClaim for Brownfield Redevelopment Tax Credit  \nIT-611.2-I  \nFor Qualified Sites Accepted into the Brownfield Cleanup Program on or After July 1, 2015  \nGeneral information  \nThe brownfield redevelopment tax credit is available for the cleanup and redevelopment of a qualified brownfield site.  \nWhich form to use  \nUse Form IT-611 .2 to claim the brownfield redevelopment tax credit with respect to a qualified site for which a notice of acceptance into the Brownfield Cleanup Program (BCP) was issued by the Department of Environmental Conservation (DEC) on or after July 1, 2015.  \nAny site for which a Brownfield Cleanup Agreement (BCA) with the DEC was entered into prior to June 23, 2008 , and which has not received a Certificate of Completion (COC) by December 31, 2017, will only be eligible for brownfield redevelopment tax credits available according to Tax Law section 21, as if the site was accepted into the BCP on or after July 1, 2015. If the COC for the qualified site was issued after December 31, 2017, taxpayers must use Form IT-611 .2.  \nAny site accepted into the BCP on or after June 23, 2008 , and prior to July 1, 2015 , and which has not received a COC by December 31, 2019, will only be eligible for brownfield redevelopment tax credits available according to Tax Law section 21, as if the site was accepted into the BCP on or after July 1, 2015. If the COC for the qualified site is issued after December 31, 2019, taxpayers must use Form IT-611 .2. Exception: Any site accepted into the BCP on or after June 23, 2008 , and prior to July 1, 2015 , that has a BCA that was signed by the DEC on or after July 1, 2015 , is not subject to the December 31, 2019, COC date. These sites continue to use Form IT-611 . 1, Claim for Brownfield Redevelopment Tax Credit, for Qualified Sites Accepted into the Brownfield Cleanup Program on orAfter June 23, 2008, and Prior to July 1, 2015, and must receive a COC by December 31, 2036. For additional information, [see](see www.dec.ny.gov/chemical/101350.html)[ www.dec.ny.gov/chemical/101350.html](see www.dec.ny.gov/chemical/101350.html). For qualified sites accepted into the program on or after June 23, 2008, and prior to July 1, 2015 , taxpayers issued a COC by December 31, 2019, for such site must use  \nForm IT-611 .1.  \nFor qualified sites accepted into the program prior to June 23, 2008 , taxpayers issued a COC by December 31, 2017, for such site must use Form IT-611, Claim for Brownfield Redevelopment Tax Credit, for Qualified Sites Accepted into the Brownfield Cleanup Program Prior to June 23, 2008.  \nIndividuals (including sole proprietors), estates and trusts, shareholders of an S corporation, partners in a partnership (including a member of a limited liability company (LLC) that is treated as a partnership for federal tax purposes), and beneficiaries of an estate or trust may claim the credit.  \nIf the amount of the credit exceeds the taxpayer’s tax for the year, the excess will be treated as an overpayment of tax to be credited or refunded (without interest) .  \nEligibility  \nTo qualify for the credit, you must execute a BCA under the Environmental Conservation Law (ECL) and have a COC issued by the Commissioner of Environmental Conservation. A person may also qualify if the COC has been transferred by the applicant or subsequent holder of the COC to a successor to a real property interest, including legal title, equitable title  \nor leasehold, in all or a part of the brownfield site for which the COC was issued. A COC can not be transferred to a responsible party. (See ECL section 27-1419 for a detailed description of the COC. ) A site accepted into the BCP-EZ Program is not eligible for any tax credits under Tax Law section 21. For more information about the BCP, see ECL, Article 27, Title 14, or visit [the DEC website at](the DEC website at www.dec.ny.gov)[ www.dec.ny.gov](the DEC website at www.dec.ny.gov).  \nThe","cbCaidnhGnp5y53G","https://ap.wps.com/l/cbCaidnhGnp5y53G","pdf",261552,"English","# General information\n## Which form to use\n## Eligibility\n## Credit components and eligible costs","[{\"question\":\"Which taxpayers may claim the Brownfield Redevelopment Tax Credit under Form IT-611.2?\",\"answer\":\"Individuals (including sole proprietors), estates and trusts, shareholders of an S corporation, partners in a partnership (including certain LLC members taxed as partnerships), and beneficiaries may claim the credit.\"},{\"question\":\"When must taxpayers use Form IT-611.2 instead of Form IT-611.1?\",\"answer\":\"Use Form IT-611.2 when a qualified site’s notice of acceptance into the BCP is issued on or after July 1, 2015, and for other scenarios where the later COC issuance date triggers IT-611.2 usage, as stated in the instructions.\"},{\"question\":\"What are the credit components of the Brownfield Redevelopment Tax Credit?\",\"answer\":\"The credit equals the sum of three yearly components: site preparation, on-site groundwater remediation, and tangible property. The tangible property component is subject to a limitation.\"}]","Instructions for Form IT-611.2 - Claim for Brownfield Redevelopment Tax Credit | PDF",1791321302,18]