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Directory Results for New York State Department of Taxation and Finance Instructions for IT-601 IT-601-I Claim for EZ Wage Tax Credit General information An empire zone (EZ) is an area within New York State that has been designated as an EZ pursuant to GML to New York State Department of Taxation and Finance Instructions for IT-601 IT-601-I Claim for EZ Wage Tax Credit General information In order to claim the EZ wage tax credit, a taxpayer must be certified under Article 18-B of the - tax