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Recordkeeping: minimum wage reimbursement credit

For each employee you claim, you must retain documentation that verifies the eligible employee is currently enrolled as a student at an eligible education institution. For this credit, examples of acceptable school documentation include:

  • copy of a current school identification card
  • copy of a current or future course schedule issued by the school
  • copies of letters from the school, verifying current and future enrollment
  • copy of a work permit (for employees aged 16 and 17)
  • copy of working papers (New York State Department of Labor Student General Employment Certificate—AT-19)

In addition, you must retain the following documentation:

  • organizational chart that includes entity names, identification numbers, and percentage of ownership
  • payroll records for employees claimed, including each employee's:
    • first name, last name, and middle initial; 
    • Social Security number;
    • start date;
    • termination date;
    • pay rate;
    • amount paid each week; and 
    • hours worked each week.

Note: We may require additional information based on the specific facts of your credit claim.

Please use our spreadsheet to format your documentation: minimum wage reimbursement credit schedule.

To claim the credit, you’ll need to file either:

  • Form CT-639, Minimum Wage Reimbursement Credit, if you’re a corporation; or
  • Form IT-639, Minimum Wage Reimbursement Credit, if you’re not a corporation.