IT-635: New York Youth Jobs Program Tax Credit, and Instructions (2025)
New York · NY DTF · Used for tax years 2025
Form IT-635 reports and calculates the New York Youth Jobs Program Tax Credit for certified youths employed by a certified business. It also reports shares of the credit received from a partnership, New York S corporation, estate, or trust and amounts allocated to beneficiaries.
Who files this form
Form IT-635 is for claiming the New York Youth Jobs Program Tax Credit. The form covers:
- Individuals (sole proprietors), partnerships, and fiduciaries of estates or trusts that earned the credit.
- Partners, New York S corporation shareholders, and estate or trust beneficiaries receiving a share of the credit.
Complete a separate Form IT-635 for each certificate of tax credit.
What you'll need
Have the following ready:
- Your certificate of tax credit. You must submit a copy with your return and enter its certificate number and program year.
- Your name and taxpayer identification number as shown on your return.
- The certified business’s name and employer identification number (EIN).
- If you earned the credit directly, the number of certified full-time and part-time youths included in the claim.
- If you received a share of the credit, each entity’s name, type, EIN, and your share of the credit.
- If you are a fiduciary allocating credit to beneficiaries, each beneficiary’s name as shown on Form IT-205, Schedule C, identifying number, and share of the credit.
How to file
Submit Form IT-635 with Form IT-201, IT-203, IT-204, or IT-205. Include a copy of the certificate of tax credit with your return.
- Mark the calendar-year filer box, or enter the beginning and ending dates of your tax period if you are another type of filer.
- Complete line A. If you earned the credit directly, mark Yes and complete lines B through G and Schedules A and D. If you received a share of the credit, mark No and complete lines B, C, D, and G and Schedules B and D.
- Fiduciaries must also complete Schedule C.
- In Schedule D, add lines 6, 7, and 8 to calculate the total credit on line 9.
The provided form does not give a mailing address or e-filing instructions.
Common mistakes
- Leaving line A blank. All filers must complete it.
- Combining certificates on one form. Complete a separate Form IT-635 for each certificate of tax credit.
- Forgetting the certificate copy. Submit a copy with your return.
- Skipping Schedule C as a fiduciary. Fiduciaries must complete Schedule C in addition to the schedules required by their answer on line A.
- Omitting amounts from additional forms. Include additional Forms IT-635 totals in the spaces provided in Schedules A, B, and C, as applicable.
Questions people ask
Do I need a separate form for each certificate?
Yes. Complete a separate Form IT-635 for each certificate of tax credit and submit a copy of the certificate with your return.
Which schedule reports a credit passed through from another entity?
Use Schedule B if you received a share of the credit as a partner, New York S corporation shareholder, or beneficiary of an estate or trust. Enter P for a partnership, S for an S corporation, or ET for an estate or trust.
Where do I find the program year?
Use the program year shown on your certificate of tax credit and enter it on line G.
How does a fiduciary calculate its share of the credit?
In Schedule C, add lines 1b and 2 to get the total on line 3. Enter the credit allocated to beneficiaries on line 4. Subtract line 4 from line 3 to get the fiduciary’s share on line 5, then enter that amount on line 8.