IT-663: Commercial Security Credit (2025)
New York · NY DTF · Used for tax years 2025
New York Form IT-663 is used to claim the Commercial Security Credit. It reports certificate information, credit earned or received as a share from another entity, and the total available credit after any recapture.
Who files this form
Form IT-663 is used to claim the commercial security credit. The form covers:
- Individuals, including sole proprietors, partnerships, and estates or trusts that earned the credit.
- Partners, New York S corporation shareholders, and beneficiaries receiving a share of the credit.
All filers must complete line A to show whether they earned the credit directly or received a share of it.
What you'll need
Have the following ready:
- A copy of each credit certificate issued by the Division of Criminal Justice Services (DCJS). You must submit a copy with your return.
- The certified entity’s name, employer identification number (EIN), allocation year, and certificate number.
- Your name and identifying number as shown on your return.
- The credit amount from your certificate, or the amount of your share of the credit.
If you received the credit through an entity other than the one listed on the certificate, provide that entity’s name, identifying number, and type.
Fiduciaries completing Schedule C need beneficiaries’ names as shown on Form IT-205, Schedule C, their identifying numbers, and their shares of the credit.
How to file
Submit Form IT-663 with Form IT-201, IT-203, IT-204, or IT-205. Include a copy of the DCJS certificate, and complete a separate Form IT-663 for each certificate.
Start with line A:
- If you mark Yes, complete lines B through E and Schedules A and D. Fiduciaries also complete Schedule C.
- If you mark No, complete lines B through F and Schedules B and D. Fiduciaries also complete Schedule C.
Schedule D combines the credit amounts and subtracts any recapture entered on line 14 to calculate the total available credit on line 15.
The supplied form does not give a mailing address or e-file directions.
Common mistakes
- Skipping line A. Every filer must complete it.
- Leaving the certificate information blank. The form requires this section to be completed.
- Using one form for multiple certificates. Submit a separate Form IT-663 for each DCJS certificate.
- Forgetting the certificate copy. Submit a copy with your return.
- Omitting the intermediate entity’s information. If you marked No on line A and received the credit from an entity other than the one on the certificate, provide that entity’s name, identifying number, and type.
Questions people ask
How do I answer line A?
Mark Yes if you are claiming as an individual or sole proprietor, partnership, or fiduciary of an estate or trust that earned the credit directly. Mark No if you are receiving a share as a partner, shareholder, or beneficiary.
What if I have more than one certificate?
Complete a separate Form IT-663 for each DCJS certificate and submit a copy of each certificate with your return. Schedule A, line 2, combines line 1 amounts from additional forms. Schedule B, line 5, combines line 4 amounts from additional forms.
What if the entity that passed the credit to me is not the entity on the certificate?
If you marked No on line A, provide the name, identifying number, and type of the entity you received the credit from. Use P for partnership, S for New York S corporation, or ET for estate or trust.
Do fiduciaries complete an extra schedule?
Yes. Fiduciaries also complete Schedule C, which shows the beneficiaries’ shares and the fiduciary’s share of the credit. The fiduciary’s share on line 9 is carried to line 12.