New York Consolidated Laws, Tax Law - TAX § 17. Empire zones tax benefits report

(b) (1) The empire zones tax benefits report must contain the following information about the empire zone tax credits claimed under articles nine, nine-A, twenty-two and thirty-three of this chapter during the previous calendar year:

(2) If the taxpayer claims a   1 empire zone tax credit because the taxpayer is a member of a limited liability company, a partner in a partnership or a shareholder in a subchapter S corporation, the name of each limited liability company, partnership or subchapter S corporation earning any of those credits and the amount of credit earned by each entity must be included in the report instead of information about the taxpayer claiming the credit.

(A) the name of each taxpayer claiming a credit or refund;  and

(B) the total amount of credits or refunds allowed to each taxpayer.