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 (2025)
New York · NY DTF · Used for tax years 2025
Form CT-239 claims the 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 year, and t
Who files this form
Corporations use Form CT-239 to claim a carryforward of the credit for taxicabs and livery service vehicles accessible to persons with disabilities. The form covers purchases or costs incurred before January 1, 2011.
File it 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 form. Have the following information available:
- 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 text does not give a mailing address or e-filing directions.
Enter your tax period, corporation’s legal name, and EIN. Complete the credit calculation:
- Line 1: Enter the credit carryforward from the preceding tax year.
- Lines 2 and 3: Enter tax due before credits and tax credits claimed before this credit. Both lines refer to instructions that were not supplied.
- Line 4: Subtract line 3 from line 2. If the result is zero or less, enter 0.
- Line 5: Enter the credit used for the current tax year. This line also refers to instructions that were not supplied.
- Line 6: Subtract line 5 from line 1 to calculate the credit carried forward.
Common mistakes
- Do not leave the tax period blank. All filers must enter beginning and ending dates.
- Do not file CT-239 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.
- Do not overlook the instruction references for lines 2, 3, and 5. Those instructions were not included in the supplied text.
Questions people ask
What purchases or costs does this form cover?
The form is for purchases or costs incurred before January 1, 2011, relating to taxicabs and livery service vehicles accessible to persons with disabilities.
Where do I enter a credit carried over from last year?
Enter the credit carryforward from the preceding tax year on line 1.
How do I calculate net tax on line 4?
Subtract line 3 from line 2. If the result is zero or less, enter 0.
How do I calculate the credit to carry 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.