New York Minimum Wage Reimbursement Credit (OBSOLETE)

Form IT-639 is obsolete, and is no longer supported by the New York Department of Revenue.

Minimum Wage Reimbursement Credit (OBSOLETE)
Form IT-639:2018:Minimum Wage Reimbursement Credit:it639Department of Taxation and Finance

Minimum Wage Reimbursement Credit
Tax Law – Article 1, Section 38 and Article 22, Section 606(aaa)

IT-639

	

	
Calendar-year filers, mark an X in the box:
Other filers enter tax period:
	

beginning	

Submit this form with Form IT‑201, IT‑203, IT‑204, or IT‑205.
Name(s) as shown on return	

ending

Identifying number as shown on return

All filers must complete line A.
A
	 	 Are you claiming this credit as an individual (sole proprietor), partnership, or fiduciary of an estate or trust that
		 earned the credit (not as a partner, shareholder, or beneficiary, receiving a share of the credit)? (mark an X in
		 the appropriate box; see instructions) ...................................................................................................................	Yes	
If Yes:
Individual (sole proprietor) and partnership: Complete
Schedules A and D. Also complete and submit Form IT-639-ATT,
if applicable.
Fiduciary: Complete Schedules A, C, and D. Also complete and
submit Form IT-639-ATT, if applicable.

Schedule A – Individual (including sole proprietor), partnership, and fiduciary
	B	 Enter the name, employer identification number (EIN), and physical address of the business.
Business name	

Number and street	

EIN

City	

State	 ZIP code

	C	 Total number of employees claimed for this credit (see instructions) .............................................................................. C

639001180094

No

If No, and you are claiming this credit passed through to you
as a partner in a partnership, shareholder of a New York
S corporation, or beneficiary of an estate or trust, complete
Schedules B and D. Do not complete Schedule A or
Form IT-639-ATT.

Page 2 of 4  IT-639 (2018)

Schedule A – Individual (including sole proprietor), partnership, and fiduciary (continued)
Part 1 – Credit for hours worked when the federal minimum wage does not exceed 85% of the New York State
(NYS) minimum wage (see instructions)
A

Name of eligible employee
First name

Last name

B
Employee work
location
ZIP code

C

D

Social security number
of eligible employee

Hours worked at the NYS
minimum wage rate
(see instructions)

(first 5 digits only)

	1	 Total number of hours worked (add column D) ............................................................................................ 	

1		

	2	 Total number of hours worked from Form(s) IT-639-ATT, line 1 ................................................................. 	

2		

	3	 Add lines 1 and 2 .................................................................................................................................... 	

3		

	4	 Tax credit rate ($1.35) ........................................................................................................................... 	

4	

	5	 Tax credit (multiply line 3 by line 4) ............................................................................................................ 	

5	

639002180094

1	35
00

IT-639 (2018)  Page 3 of 4

Part 2 – Credit for hours worked when the federal minimum wage exceeds 85% of the NYS minimum wage
(see instructions)

A
Name of eligible employee
(First initial, last name)

B
Employee
work
location
ZIP code

(first 5 digits
only)

C
Social security
number of
eligible employee

D
E
Hours
NYS
worked at the minimum
NYS minimum
hourly
wage rate
wage rate
(see instr.)

(see instr.)

F
Federal
minimum
hourly
wage rate
(see instr.)

G
Subtract
column F
from
column E

H
Credit amount

(column D × column G)

(see instr.)

	6	 Total of column H amounts ........................................................................................................................... 	 6	

00

	7	 Total from Form(s) IT-639-ATT, line 2 .............................................................................................. 	 7	

00

	8	 Add lines 5, 6, and 7 ....................................................................................................................... 	 8	

00

Individuals and partnerships: Enter the line 8 amount on line 15.
Fiduciaries: Include the line 8 amount on line 11.

639003180094

Page 4 of 4  IT-639 (2018)

Schedule B – Partner’s, shareholder’s, or beneficiary’s share of credit (see instructions)
If you were a partner in a partnership, a shareholder of a New York S corporation, or a beneficiary of an estate or trust and received a
share of the minimum wage reimbursement credit from that entity, complete the following information for each partnership,
S corporation, or estate or trust. For Type, enter P for partnership, S for S corporation, or ET for estate or trust.
A
Name of entity

B
Type

C
EIN

D
Share of credit

	00
	00
	00

	 9	 Total of column D amounts from additional Form(s) IT-639, if any ......................................................	

9	

00

	10	 Add column D amounts (including any amount from line 9) ......................................................................	 10	

00

Fiduciaries: Include the line 10 amount on line 11.
All others: Enter the line 10 amount on line 16.

Schedule C – Beneficiary’s and fiduciary’s share of credit (see instructions)
	11	Total (fiduciaries: add line 8 and line 10) ...................................................................................................	 11	
A
Beneficiary’s name (same as on Form IT-205, Schedule C)

B
Identifying number

00

C
Share of credit

	00
	00
	00
	00

	12	 Total of column C amounts from additional Form(s) IT-639, if any ......................................................	 12	

00

	13	 Add column C amounts (including any amount from line 12) ....................................................................	 13	

00

	14	 Fiduciary’s share of credit (subtract line 13 from line 11; enter here and on line 17) ....................................	 14	

00

Schedule D – Computation of credit (see instructions)
Individuals and partnerships
	 15	 Enter the amount from line 8 ............................................................. 	 15	
Partners, S corporation
shareholders, beneficiaries	 16	 Enter the amount from line 10 ........................................................... 	 16	

00	
00

Fiduciaries
	

17	 Enter the amount from line 14 ........................................................... 	 17	

00

	

18	 Total credit (add lines 15, 16, and 17) .................................................. 	 18	

00

639004180094

Extracted from PDF file 2019-new-york-form-it-639.pdf, last modified September 2014

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More about the New York Form IT-639 Individual Income Tax Tax Credit

This form is to be filled out by employees who pay employees minimum wage. Only available for 2018.

We last updated the Minimum Wage Reimbursement Credit (OBSOLETE) in March 2021, and the latest form we have available is for tax year 2019. This means that we don't yet have the updated form for the current tax year. Please check this page regularly, as we will post the updated form as soon as it is released by the New York Department of Taxation and Finance. You can print other New York tax forms here.

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Other New York Individual Income Tax Forms:

TaxFormFinder has an additional 271 New York income tax forms that you may need, plus all federal income tax forms.

Form Code	Form Name
Form IT-201	Individual Income Tax Return Tax Return
IT-201-V	Payment Voucher for Income Tax Returns Voucher
Form IT-203	Nonresident Income Tax Return Nonresident
Form IT-201-D	Resident Itemized Deduction Schedule (DISCONTINUED)
Form IT-201-I	Individual Income Tax Return Instructions Tax Return

Download all NY tax forms View all 272 New York Income Tax Forms

Form Sources:

New York usually releases forms for the current tax year between January and April. We last updated New York Form IT-639 from the Department of Taxation and Finance in March 2021.

Show Sources >

Form IT-639 is a New York Individual Income Tax form. States often have dozens of even hundreds of various tax credits, which, unlike deductions, provide a dollar-for-dollar reduction of tax liability. Some common tax credits apply to many taxpayers, while others only apply to extremely specific situations. In most cases, you will have to provide evidence to show that you are eligible for the tax credit, and calculate the amount of the credit to which you are entitled.

About the Individual Income Tax

The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.

Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!

Historical Past-Year Versions of New York Form IT-639

We have a total of six past-year versions of Form IT-639 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:

2019 Form IT-639

Form IT-639:2018:Minimum Wage Reimbursement Credit:it639

2018 Form IT-639

Form IT-639:2018:Minimum Wage Reimbursement Credit:it639

2017 Form IT-639

Form IT-639:2017:Minimum Wage Reimbursement Credit:it639

2016 Form IT-639

Form IT-639:2016:Minimum Wage Reimbursement Credit:it639

2015 Form IT-639

Form IT-639:2015:Minimum Wage Reimbursement Credit:it639

2014 Form IT-639

Form IT-639:2014:Minimum Wage Reimbursement Credit:it639

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