CT-236: Credit for Taxicabs and Livery Service Vehicles Accessible to Persons With Disabilities - For costs incurred on or after January 1, 2011 (2025)

Who files this form

Corporations claiming the credit for taxicabs and livery service vehicles accessible to persons with disabilities use Form CT-236. File it with Form CT-3, CT-3-A, or CT-3-S.

The form covers costs incurred on or after January 1, 2011. It includes schedules for purchasing new vehicles manufactured to be accessible and for upgrading motor vehicles.

If you are claiming the credit as a corporate partner, mark an X in box A.

What you'll need

Have the following information ready to complete the form:

• Your corporation’s legal name, employer identification number (EIN), and tax period beginning and ending dates.
• For each new 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.
• If claiming credit through a partnership: the partnership’s name, EIN, and credit amount allocated to you.
• If completing Part 2: unused credit from the preceding tax year, tax due before credits, credits claimed before this credit, and the fixed dollar minimum tax.

How to file

File Form CT-236 with Form CT-3, CT-3-A, or CT-3-S. The supplied form does not give a mailing address or e-filing directions.

1. Enter your tax period, corporation’s legal name, and EIN.
2. Complete Schedule A for purchases of new accessible vehicles and Schedule B for vehicle upgrades, using a separate line for each vehicle.
3. Complete Part 3 if you have credit allocated from partnerships, and carry the total from line 15 to line 4.
4. Calculate your available credit in Schedule C.
5. Complete Part 2 to calculate the credit used and carried forward, unless you are a New York S corporation. Enter the line 13 credit on your franchise tax return as well.

Common mistakes

• Leaving the tax period blank: All filers must enter the beginning and ending dates.
• Combining vehicles on one line: Schedules A and B require a separate line for each vehicle.
• Overlooking additional forms: Include the totals from any additional forms in the spaces provided.
• Completing Part 2 as a New York S corporation: The form specifically says New York S corporations do not complete this part.
• Entering negative amounts on lines 10 or 12: Enter 0 if the subtraction gives zero or less.
• Missing the corporate partner checkbox: Mark an X in box A if claiming this credit as a corporate partner.

Questions people ask

What amount goes in Schedule A for a new accessible vehicle?

Enter $15,000 in column C for an electric vehicle or $10,000 for another vehicle. Report the total purchase price separately in column B.

How is the credit calculated 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. The form refers you to the instructions for incremental costs, but those instructions are not included in the supplied text.

Where do I report a credit allocated by a partnership?

Use Part 3 to enter the partnership’s name, EIN, and allocated credit. Enter the total on line 15 and carry it to line 4. Also mark box A if claiming the credit as a corporate partner.

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. New York S corporations do not complete Part 2.

Does the form provide for carrying credit forward?

Yes. Part 2, line 14 calculates the credit to be carried forward by subtracting the credit used on line 13 from the total available credit on line 7.

Official sources

• https://www.tax.ny.gov/pdf/current_forms/ct/ct236.pdf