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A partnership must file Form IT-635 with Form IT-204 Partnership Return showing the total credit. An S corporation does not file Form IT-635. If you are a beneficiary of more than one the estate s or trust s certificate of tax credit with Form IT-635. New York State Department of Taxation and Finance Instructions for Form IT-635 IT-635-I New York Youth Works Tax Credit Temporary deferral of certain tax credits For tax years beginning on or after ...

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