Minimum wage reimbursement credit
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.
Note: This credit expired December 31, 2018. See:
- Corporation Tax previous year forms to file Form CT-639, or
- Income Tax previous year forms to file Form IT-639 for a prior year.
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.