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New York Youth Jobs Program tax credit

Who is eligible?

You are entitled to this refundable credit if you or your business:

  • is certified by the New York State Department of Labor to participate in the New York Youth Jobs Program,* 
  • hires qualified employees between the ages of 16 to 24. The qualified employees must start work between January 1 and December 31 of the program year in which you are participating, and
  • received an annual final certificate of tax credit from the New York State Department of Labor. For more information about the application and approval process, visit New York State Department of Labor: Youth Jobs Program for Young New Yorkers. 

Note: The program has previously been called the New York Youth Works Tax Credit Program and the Urban Youth Jobs Program Tax Credit.

Program hiring dates
Program Employee hiring dates
Program 8  1/1/20 - 12/31/20
Program 9  1/1/21 - 12/31/21
Program 10  1/1/22 - 12/31/22
Program 11 1/1/23 - 12/31/23
Program 12 1/1/24 - 12/31/24
Program 13 1/1/25 - 12/31/25
Program 14 1/1/26 - 12/31/26
Program 15 1/1/27 - 12/31/27

* To participate in a New York Youth Jobs Program, an employer must apply to the New York State Department of Labor on or after January 1, but no later than November 30 of the program year.

You must submit the annual final certificate of tax credit issued by the New York State Department of Labor with your Form CT-635 or Form IT-635 to claim the credit.   

How much is the credit?

The credit amount allowed for each employed certified youth may be up to $7,500.

How much is the credit and allowed
If the qualified employee is hired for a the maximum credit is and is allowed as follows
full-time position (35 hours or more per week) $7,500
  • $750 per month, for a maximum of six months ($4,500 maximum); and
  • an additional $1,500 if the youth is employed for an additional six consecutive months.
  • An additional $1,500 if the youth is employed for at least an additional year after the completion of the first two time periods and all the employment conditions were met for those time periods.
part-time position at least 20 hours per week (or 10 hours per week if enrolled in high school full-time) $3,750
  • $375 per month, for a maximum of six months ($2,250 maximum); and
  • an additional $750 if the youth is employed for an additional six consecutive months.
  • An additional $750 if the youth is employed for at least an additional year after the completion of the first two time periods and all the employment conditions were met for those time periods.

 Note:  Each year, the New York State Department of Labor will issue a final certificate of tax credit showing the amount of the credit and the tax year the credit may be claimed. Calendar year filers claim the credit in the year noted on the final certificate of tax credit; fiscal year filers claim the credit on the fiscal year tax return that includes the date noted on the final certificate of tax credit. 

What are the recordkeeping requirements?

Taxpayers must prove entitlement to tax credits.  During the course of an audit, you may be required to provide documentation to substantiate entitlement based on the specific facts of your tax credit claim.  See New York Youth Jobs Program tax credit recordkeeping requirements for more information on the recordkeeping requirements for this credit.

Additional information

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

Updated: