CT-250: Credit for Purchase of an Automated External Defibrillator (2025)
New York · NY DTF · Used for tax years 2025
Form CT-250 calculates New York’s credit for the purchase of an automated external defibrillator. It records defibrillator purchases, costs, credits from partnerships, and the credit used for the current tax year.
Who files this form
Corporations claiming the credit for purchase of an automated external defibrillator use Form CT-250. File it with Form CT-3, CT-3-A, CT-3-S, CT-33, CT-33-A, or CT-33-NL.
If you are claiming the credit as a corporate partner, mark an X in box A. New York S corporations do not complete Part 2, Calculation of credit used.
What you'll need
Have the following information ready to complete the form:
- Corporation’s legal name and employer identification number.
- Beginning and ending dates of the tax period.
- Each defibrillator’s name or model number, purchase date, and cost.
- Any credit from partnerships.
- For Part 2, if applicable: tax before credits, other tax credits used, and the applicable minimum tax information.
Attach additional forms if needed to list all purchases.
How to file
File Form CT-250 with Form 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-filing directions.
In Part 1, list each defibrillator’s name or model number, purchase date in MMDDYYYY format, and cost. Enter the lesser of the cost or $500 in column E. Include column E amounts from any additional forms in the line 1 total. Add line 1 and any partnership credit on line 2 to calculate line 3.
Complete Part 2 unless you are a New York S corporation. The form refers to instructions for several entries, including the credit used on line 9, but those instructions were not supplied.
Common mistakes
- Do not leave the tax period blank. All filers must enter the beginning and ending dates.
- Do not forget to mark box A if claiming the credit as a corporate partner.
- Attach additional forms if necessary, and include their column E amounts in the total.
- Do not complete Part 2 if you are a New York S corporation.
- File CT-250 with one of the tax returns listed on the form, rather than by itself.
Questions people ask
How much credit does Part 1 calculate for each defibrillator?
Column E is the lesser of the defibrillator’s cost in column C or the $500 maximum in column D.
What if I need more space to list purchases?
Attach additional forms. Include their column E amounts when totaling line 1.
Where do I report a credit from a partnership?
Enter credit from partnerships on line 2. If claiming the credit as a corporate partner, also mark an X in box A. The form refers to instructions for line 2, but those instructions were not supplied.
Do New York S corporations complete Part 2?
No. The form states that New York S corporations do not complete Part 2, Calculation of credit used.