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Directory Results for New York State Department of Taxation and Finance Instructions for IT-604 Important information File Form IT-604 only if you are claiming the qualified empire zone enterprise (QEZE) tax reduction credit - tax ny to New York State Department of Taxation and Finance Instructions for IT-604 IT-604-I Claim for QEZE Credit for Real Property Taxes and QEZE Tax Reduction Credit General information For tax years beginning on or after January 1, 2001, the