CT-236: Credit for Taxicabs and Livery Service Vehicles Accessible to Persons With Disabilities - For costs incurred on or after January 1, 2011 (2024)
New York · NY DTF · Used for tax years 2024
Form CT-236 calculates New York’s credit for taxicabs and livery service vehicles accessible to persons with disabilities, for costs incurred on or after January 1, 2011. It reports purchases of new accessible vehicles, vehicle upgrades, and credits allocated from partnerships, a
Who files this form
Form CT-236 is for corporations claiming the Credit for Taxicabs and Livery Service Vehicles Accessible to Persons With Disabilities. It covers costs incurred on or after January 1, 2011.
File it with Form CT-3, CT-3-A, or CT-3-S. If you are claiming the credit as a corporate partner, mark an X in box A.
What you'll need
Have the information needed to complete the form:
- Your corporation’s legal name, employer identification number (EIN), and tax period beginning and ending dates.
- For each new accessible vehicle: its vehicle identification number (VIN), total purchase price, and whether it is electric.
- For each upgraded vehicle: its VIN, the date incremental costs were incurred, the incremental cost, and whether it is electric.
- Any unused credit from the preceding tax year.
- For Part 2: tax due before credits, credits claimed before this credit, and the fixed dollar minimum tax. New York S corporations do not complete Part 2.
- For partnership credits: the partnership’s name, EIN, and credit amount allocated.
How to file
File Form CT-236 with Form CT-3, CT-3-A, or CT-3-S.
- Enter your tax period, corporation’s legal name, and EIN.
- Complete Schedule A for new vehicles manufactured to be accessible to persons with disabilities and Schedule B for vehicle upgrades. Use a separate line for each vehicle.
- Calculate the available credit in Schedule C, including any partnership credit and unused credit from the preceding tax year.
- Complete Part 2 to calculate the credit used and carried forward, unless you are a New York S corporation. Enter the credit from line 13 on your franchise tax return.
- Use Part 3 to report partnership credit allocations, and enter the line 15 total on line 4.
The supplied form does not give a mailing address or e-file directions.
Common mistakes
- Do not leave the tax period blank. All filers must enter beginning and ending dates.
- Do not combine vehicles on one line. Schedules A and B require a separate line for each vehicle.
- Do not complete Part 2 if you are a New York S corporation.
- Do not forget to mark box A if you are claiming the credit as a corporate partner.
Questions people ask
What amount do I enter for a new accessible vehicle?
In Schedule A, column C, enter $15,000 for an electric vehicle or $10,000 for another vehicle.
What amount do I enter for a vehicle upgrade?
In Schedule B, column D, enter the lesser of the incremental cost in column C or the applicable limit: $15,000 for an electric vehicle or $10,000 for another vehicle.
How much credit can I use this tax year?
For filers completing Part 2, line 13 is the lesser of the total available credit on line 7 or the credit after limitation on line 12. Enter that amount on your franchise tax return.
How is the credit carried forward calculated?
Part 2, line 14, subtracts the credit used on line 13 from the total available credit on line 7. New York S corporations do not complete Part 2.
Where do I report credit allocated by a partnership?
Enter the partnership’s name, EIN, and allocated credit in Part 3. Enter the total on line 15 and carry it to line 4.