CT-249: Claim for Long-Term Care Insurance Credit (2025)
New York · NY DTF · Used for tax years 2025
Form CT-249 is used by corporations to claim New York's long-term care insurance credit. It calculates the available credit, the limitation on its use, and the amounts used for the current tax year or carried forward.
Who files this form
Form CT-249 is for corporations claiming the long-term care insurance credit. File it with one of the corporation tax returns listed on the form.
If you are claiming the credit as a corporate partner, mark an X in box A. The form directs New York S corporations to the instructions for calculating the available credit.
What you'll need
Have the following information ready to complete the form:
- The corporation’s legal name and employer identification number.
- The beginning and ending dates of the tax period.
- Qualified long-term care insurance premiums paid during the current tax year.
- Any unused long-term care insurance credit from the preceding period.
- Tax due before credits, other credits claimed before this credit, and the minimum tax limitation.
- For partnership credits, each partnership’s name, identifying number, and credit amount.
Attach additional Forms CT-249 if needed for partnership information.
How to file
File Form CT-249 with Form CT-183, CT-184, CT-186, CT-186-E, CT-186-P, CT-3, CT-3-A, CT-3-S, CT-33, CT-33-A, or CT-33-NL.
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.
- If claiming the credit as a corporate partner, remember to mark box A.
- Enter the total partnership credit from line 13 on line 3 as well.
- Attach additional Forms CT-249 if necessary for partnership information.
- On line 10, enter 0 if line 9 is greater than line 8.
- New York S corporations should follow the form’s direction to see the instructions for calculating the available credit. Those instructions are not included in the supplied text.
Questions people ask
How does the form calculate the credit from premiums paid?
Enter qualified long-term care insurance premiums paid during the current tax year on line 1. Line 2 multiplies that amount by 20% (0.2). The form separately calculates the credit limitation and the amount used.
Can partnership credits be included?
Yes. Enter the partnership information and total the allocated credit on line 13. Enter that total on line 3 too.
Where do I enter unused credit from the preceding period?
Enter it on line 4. Line 5 adds lines 2, 3, and 4 to calculate the total available credit.
How is the carryforward amount calculated?
Line 12 subtracts the credit used for the current tax year on line 11 from the total available credit on line 5.