CT-631: Claim for Security Officer Training Tax Credit (2025)
New York · NY DTF · Used for tax years 2025
Form CT-631 is used by corporations to claim New York's security officer training tax credit. It reports credit amounts from a state-issued certificate and partnerships, and calculates the credit used, refunded, or applied as an overpayment to the next tax period. New York S corp
Who files this form
Form CT-631 is for corporations claiming the security officer training tax credit. It includes space for credit allocated from partnerships.
New York S corporations do not complete Part 2. If you are claiming the credit as a corporate partner, mark an X in box B.
What you'll need
Have these documents and details ready:
- Your corporation’s legal name, employer identification number (EIN), and tax period beginning and ending dates.
- The certificate of tax credit from the New York State Division of Homeland Security and Emergency Services (DHSES). Enter its credit amount on line 1 and attach a copy of the certificate.
- The calendar year shown on the DHSES certificate, for entry A.
- If claiming credit from partnerships, each partnership’s name, EIN, and allocated credit amount.
- If completing Part 2, your tax due before credits and the tax credits claimed before this credit.
How to file
File CT-631 with Form CT-3, CT-3-A, CT-3-S, CT-33, CT-33-A, CT-33-NL, CT-183, CT-184, CT-186, CT-186-E, or CT-186-P.
- In Part 1, enter the certificate credit on line 1 and partnership credit from line 13 on line 2. Add them on line 3.
- Complete Part 3 for partnership credit, including any total from additional Forms CT-631. Enter the total on lines 13 and 2.
- Unless you are a New York S corporation, complete Part 2 to calculate the credit used and any unused amount. Enter the amounts from lines 9, 11, and 12 on your franchise tax return as directed.
The form text does not provide a mailing address or e-filing directions.
Common mistakes
- Do not leave the tax period blank. All filers must enter beginning and ending dates.
- Do not forget to attach a copy of the DHSES certificate for the credit entered on line 1.
- New York S corporations must not complete Part 2.
- On line 8, enter 0 if line 7 is more than line 6.
- On line 9, enter the lesser of line 3 or line 8.
- Do not enter a refund on line 11 that exceeds the unused credit on line 10.
- If claiming the credit as a corporate partner, remember to mark box B.
Questions people ask
Where do I get the credit amount for line 1?
Use the amount shown on your certificate of tax credit from New York State DHSES and attach a copy of the certificate.
How do I report credit from partnerships?
List the partnership information and allocated credit amounts in Part 3. Enter the total on line 13 and carry it to line 2. Corporate partners must also mark box B.
Do New York S corporations complete Part 2?
No. The form specifically says New York S corporations do not complete that part.
What happens to unused credit?
Line 10 calculates unused credit. Line 11 lets you enter an amount to be refunded, limited to line 10. Line 12 applies the remaining amount as an overpayment to the next period.