CT-YDOC: Youth Development Organization Contribution Tax Credit (2025)
Connecticut · Connecticut DRS · Used for tax years 2025
Form CT-YDOC is used to claim Connecticut’s Youth Development Organization Contribution Tax Credit against Corporation Business Tax or Income Tax for 2025. It reports the credit amount listed in the tax credit certification letter issued by the Office of Policy and Management (OP
Who files this form
Use Form CT-YDOC to claim the Connecticut Youth Development Organization Contribution tax credit against Corporation Business Tax or Income Tax.
You may not claim the credit until the Office of Policy and Management (OPM) issues a tax credit certification letter showing the available credit amount.
What you'll need
- The 2025 Form CT-YDOC. The form states that the correct year’s form must be used.
- An OPM tax credit certification letter showing the available credit amount.
- Form CT-1120K, Business Tax Credit Summary, if applying the credit to Corporation Business Tax.
Form CT-YDOC also asks for the corporation name, Connecticut Tax Registration Number, and income-year beginning and ending dates.
How to file
Enter the credit amount listed on your OPM tax credit certification letter on line 1 of Form CT-YDOC.
For Corporation Business Tax, also enter that amount on Form CT-1120K, Part I-B, Column A, and attach Form CT-YDOC to Form CT-1120K.
The supplied form does not give a mailing address or e-filing directions.
Common mistakes
- Using the wrong year’s form. Each form is year specific. Use the 2025 version for 2025.
- Claiming the credit before certification. You must wait until OPM issues a tax credit certification letter.
- Claiming the credit for a different year. The credit must be claimed for the income or taxable year in which the contribution was made.
- Leaving out the required attachment. When applying the credit to Corporation Business Tax, attach Form CT-YDOC to Form CT-1120K.
Questions people ask
How much is the credit?
The credit equals 50% of the cash contribution made during the income or taxable year. It cannot exceed $100,000 for Corporation Business Tax or $20,000 for Income Tax.
What counts as a youth development organization?
It is a Connecticut nonprofit exempt from taxation under Internal Revenue Code Section 501(c)(3) that provides evidence-supported interventions to high-risk youth to improve school and family engagement. It must also offer skills development, transitional employment, job placement, and support to help young adults become employed and self-sufficient.
Which year do I claim the credit for?
Claim the credit for the income or taxable year in which you made the contribution.
Who certifies the credit?
OPM administers the credit and issues the tax credit certification letter showing the available credit amount. You cannot claim the credit before that letter is issued.
Where can I find more information?
The form directs taxpayers to the Guide to Connecticut Business Tax Credits on the Department of Revenue Services website at portal.ct.gov/DRS.