Form IT-631 - tax ny 2025

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The document outlines the procedures for claiming the Security Officer Training Tax Credit in New York State, specifically using Form IT-631. It details eligibility criteria, computation of the credit based on qualified security officers employed by building owners, and instructions for various taxpayer classifications including individuals, partnerships, and fiduciaries. The credit is available to taxpayers under specific tax articles and is allocated by the New York State Office of Homeland Security.

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