IT-631: Claim for Security Officer Training Tax Credit (2025)
New York · NY DTF · Used for tax years 2025
Form IT-631 is used to claim New York’s security officer training tax credit under the personal income tax rules. It reports the certified credit amount, shares received from partnerships, New York S corporations, estates or trusts, and any credit allocated to beneficiaries.
Who files this form
Use Form IT-631 to claim the security officer training tax credit if you are subject to New York personal income tax under Article 22 and meet the eligibility requirements. The credit is for qualified building owners employing qualified security officers.
The form lists these potentially eligible taxpayers who have received a certificate of tax credit from the New York State Division of Homeland Security and Emergency Services (DHSES):
- Individuals, including sole proprietors.
- Fiduciaries of estates or trusts.
- Partners, including members of LLCs treated as partnerships for federal tax purposes.
- Shareholders of New York S corporations.
- Beneficiaries.
The form also provides filing instructions for partnerships. Taxpayers subject to tax under Articles 9, 9-A, or 33 use Form CT-631 instead.
What you'll need
- DHSES certificate of tax credit: If you claim the credit directly on line 1, submit a copy with Form IT-631. You will need the certificate’s calendar year and credit amount.
- Your tax return: File Form IT-631 with Form IT-201, IT-203, IT-204, or IT-205, as applicable.
- Information about credits received through another entity: For Part 2, gather each entity’s name, type, employer identification number, and your share of the credit.
- Beneficiary information: Fiduciaries completing Part 3 need beneficiaries’ names as shown on Form IT-205, Schedule C, identifying numbers, and shares of the credit.
How to file
File Form IT-631 with your applicable tax return: Form IT-201, IT-203, IT-204, or IT-205.
Complete the parts that apply:
- Individuals, sole proprietors, and partnerships: Complete Part 1, line A and lines 1 through 5.
- Partners, New York S corporation shareholders, and beneficiaries: Complete Part 1, lines 2 through 5, and Part 2.
- Fiduciaries: Complete Part 1, line A and lines 1 through 5, and Part 3. If an estate or trust divides the credit between itself and its beneficiaries, submit all Forms IT-631 with Form IT-205 showing each beneficiary’s share.
For a credit claimed on line 1, prepare a separate Form IT-631 for each DHSES certificate and attach a copy of that certificate. Add the line 5 amounts from all Forms IT-631.
Report the credit as follows:
- Partnerships: Enter the line 5 amount and code 631 on Form IT-204, line 147.
- Other filers: Enter the amount and code 631 on Form IT-201-ATT, line 12, or Form IT-203-ATT, line 12, or include the amount on Form IT-205, line 33.
Common mistakes
- Leaving out a part that applies to you: The form notes that if more than one taxpayer category applies, complete all appropriate parts on one Form IT-631.
- Omitting the certificate copy: Line 1 reminds you to submit a copy of the DHSES certificate of tax credit.
- Missing credits listed on extra forms: Part 2 reminds you to include column D amounts from additional Forms IT-631 on line 6, then include that amount in the line 7 total.
Questions people ask
How much is the credit?
The credit equals $3,000 multiplied by the number of qualified security officers protecting buildings owned by the taxpayer. It is prorated for an officer employed for less than a full year. DHSES allocates the amount allowed for the current tax year, and you enter the certificate amount on line 1.
What happens if the credit is more than my tax?
The excess is treated as an overpayment to be credited or refunded without interest.
Which year goes on line A?
Enter the calendar year shown on your DHSES certificate of tax credit.
How does an estate or trust divide the credit among beneficiaries?
Base the division on each beneficiary’s proportionate share of the estate’s or trust’s income. Provide beneficiaries with their proportionate credit amounts.