Recordkeeping: New York Youth Jobs Program tax credit
When claiming this credit, you must keep the following required documentation for your records:
- Certificate of Tax Credit issued by the Department of Labor (both pages)
- organizational chart that includes entity names, identification numbers, and percentage of ownership
- payroll records for employees claimed, including each employee's:
- first name, last name, and middle initial;
- Social Security number;
- start date;
- termination date;
- pay rate;
- amount paid each week; and
- hours worked each week.
- at least one of the following for any employees you claim as full-time high school students:
- copy of a current school identification card
- copy of a current or future course schedule issued by the school
- copies of letters from the school, verifying current and future enrollment
- copy of a work permit (for employees aged 16 and 17) issued in the year of the claim
Note: We may require additional information based on the specific facts of your credit claim.
To claim the credit, you’ll need to file either:
- Form CT-635, New York Youth Jobs Program Tax Credit, if you’re a corporation; or
- Form IT-635, New York Youth Jobs Program Tax Credit, if you’re not a corporation.
See New York Youth Jobs Program tax credit for detailed information about the credit and to access the credit forms.