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Department of Taxation and Finance

Minimum wage reimbursement credit

This credit expired December 31, 2018. You may not claim it for taxable years beginning on or after January 1, 2019

Who is eligible?

You may have been entitled to this refundable credit if you:

  • employed students in New York State for tax years beginning on or after January 1, 2014, and before January 1, 2019, who were at least 16 but not yet 20 years of age and were paid at the New York minimum wage rate.

Additional information

  • Form CT-639, Minimum Wage Reimbursement Credit, and its instructions, Form CT-639-I (for corporations).
  • Form IT-639, Minimum Wage Reimbursement Credit, and its instructions, Form IT-639-I (for all others).
  • TSB-M-13(8)C, (7)I, Minimum Wage Reimbursement Credit.

To learn about other New York State tax credits available to businesses, see Business incentives.

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