Form DTF-630: Claim for Green Building Credit (2026)

Last reviewed: 2025-10-29

Use the New York Tax Form Calculator Form DTF-630 — Claim for Green Building Credit as a stand alone tax form calculator to quickly calculate specific amounts for your 2026 New York state tax return. Alternatively, you can use one of our Combined Federal and State Tax Estimators to quickly calculate your salary, tax, and take-home pay.

Form DTF-630 is used by qualified taxpayers (individuals, corporations, partnerships, estates and trusts) who hold a valid component certificate issued by the New York State Department of Environmental Conservation (DEC) for the Green Building Credit. The credit supports construction, rehabilitation or maintenance activities in buildings meeting specified environmental and energy-efficiency standards.

Because the DEC has ceased issuing new component certificates for the program, the credit is available only to taxpayers who were previously certified. Filing DTF-630 requires attaching the initial certificate and all eligibility certificates in each claim year.

1. Who qualifies: You must have been issued an initial credit component certificate by the DEC, together with subsequent eligibility certificates (by a licensed architect or engineer) verifying compliance with green building standards for each credit component claimed.
2. Eligible components: The credit may be claimed for one or more of the following components: whole-building, base-building shell, tenant-space fit-out, fuel-cell systems, photovoltaic modules, and green-refrigerant systems. Each requires separate certification and tracking.
3. Credit computation and carry-forward: On DTF-630 Part 2 you compute total eligible credit components, add any carry-forward of unused green building credit from prior years, and then determine the portion of credit used in the current year after applying tax limitations. Unused amounts carry forward per form instructions.
4. Tax limitation: The credit cannot reduce the tax below the minimum tax or fixed‐dollar minimum applicable to your tax type. For Article 22 individual filers, the tax limitation is effectively zero, meaning unused credit may carry forward fully. For Articles 9-A, 32, and 33 corporations, reference minimum tax rules in the instructions.
5. Documentation and audit readiness: Retain the original component certificate, eligibility certificates for each year and each component claimed, calculations of credit carry-forwards, and the DTF-630 filed. These documents are the foundation for audit support.

How to Claim the Credit — Step by Step

Step 1: Confirm you hold a valid component certificate issued by DEC and locate the eligibility certificate(s) for the building year. Without the certificate you cannot claim the credit.

Step 2: On Part 2 of DTF-630 enter credit component amounts: whole-building, base building, tenant space, fuel cell, photovoltaic module, and green refrigerant (lines 1-6). Sum to arrive at total eligible credit for the year (line 7).

Step 3: Add any previous year carry-forward of unused green building credit (line 10) to determine available credit (line 11). Then in Part 3 compute your net tax before the green building credit, subtract other tax credits claimed earlier, determine tax limitation and hence the amount of green building credit you may use this year (line 18). Any unused portion (line 19) may be carried forward.

Example: You hold a component certificate for a tenant-space fit-out and claim $120,000 in that component this year. You have a carry-forward of $30,000 from prior years. Total available credit is $150,000. Your net tax after other credits is $80,000. Tax limitation allows use of $70,000 this year (the limitation line), so you use $70,000 and carry forward $80,000 to future years.

Step 4: Attach the original component certificate (issued by DEC) and the eligibility certificate(s) for this tax year, then file DTF-630 with your tax return. If you are a partner or shareholder, include your share on your K-1 and complete Part 1 of DTF-630 as applicable.

Planning & Strategic Considerations

If you currently hold a component certificate and anticipate future building activity, monitor carry-forward balances and plan to maximise utilisation in high-tax years. Consider matching the timing of other large credits or deductions to maximise tax limitation benefit.

During building ownership transfers or refinancing, verify if the component certificate remains valid and whether eligibility certificates for prior years have been maintained. Any change in ownership or use may trigger audit or recapture risk.

Because no new component certificates are being issued, specialised taxpayers may leverage unused carry-forwards over multiple years. Carefully track the expiration date of your certificate and remaining carry-forward potential to avoid forfeiture. Review your tax return each year to ensure DTF-630 integration and proper documentation.

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Important Notes

All calculations are estimates for guidance only. Always review your return and consider professional advice when submitting official filings.