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.