CT-239: Claim for Credit for Taxicabs and Livery Service Vehicles Accessible to Persons With Disabilities - For purchases or costs incurred before January 1, 2011 (2024)
New York · NY DTF · Used for tax years 2024
Form CT-239 claims a New York credit for taxicabs and livery service vehicles accessible to persons with disabilities, for purchases or costs incurred before January 1, 2011. It reports the credit carried forward from the preceding tax year, the amount used in the current tax yea
Who files this form
Form CT-239 is for corporations claiming a credit carryforward for taxicabs and livery service vehicles accessible to persons with disabilities. It applies to purchases or costs incurred before January 1, 2011.
File this form with Form CT-3 or CT-3-A.
What you'll need
You will need Form CT-3 or CT-3-A to file with this claim. Have these details ready:
- Your corporation’s legal name and employer identification number (EIN).
- The beginning and ending dates of the tax period.
- The credit carryforward from the preceding tax year.
- Tax due before credits and tax credits claimed before this credit.
How to file
File Form CT-239 with Form CT-3 or CT-3-A. The supplied form does not give a mailing address or e-filing directions.
Enter your tax period, corporation’s legal name, and EIN. Report the preceding year’s credit carryforward on line 1. On line 4, subtract line 3 from line 2; enter 0 if the result is zero or less. On line 6, subtract the credit used on line 5 from line 1 to calculate the credit carried forward.
Lines 2, 3, and 5 refer to instructions, which were not supplied.
Common mistakes
- Do not leave the tax period blank. The form says all filers must enter its beginning and ending dates.
- Do not file this claim by itself. The form says to file it with Form CT-3 or CT-3-A.
- Do not enter a negative amount on line 4. If line 2 minus line 3 is zero or less, enter 0.
Questions people ask
What purchases or costs does this form cover?
The form covers purchases or costs incurred before January 1, 2011, for taxicabs and livery service vehicles accessible to persons with disabilities.
Where do I enter my unused credit from the preceding year?
Enter the credit carryforward from the preceding tax year on line 1.
How do I calculate the credit carried forward?
Subtract the credit used for the current tax year on line 5 from the carryforward on line 1. Enter the result on line 6.
Which return goes with Form CT-239?
File it with Form CT-3 or CT-3-A.