IT-236: Credit for Taxicabs and Livery Service Vehicles Accessible to Persons with Disabilities - For costs incurred on or after January 1, 2011 (2024)
New York · NY DTF · Used for tax years 2024
New York Form IT-236 calculates the credit for taxicabs and livery service vehicles accessible to persons with disabilities for costs incurred on or after January 1, 2011. It reports new vehicle purchases, vehicle upgrade costs, shares of credit received from other entities, and
Who files this form
Form IT-236 is used to claim the credit for taxicabs and livery service vehicles accessible to persons with disabilities. The form covers costs incurred on or after January 1, 2011.
The form includes sections for:
- Individuals, including sole proprietors, partnerships, and estates or trusts purchasing new accessible vehicles or upgrading vehicles.
- Partners, New York S corporation shareholders, and estate or trust beneficiaries who receive a share of the credit.
- Taxpayers with a credit carryover from last year’s Form IT-236.
What you'll need
Have the information needed for the parts you complete:
- Your name and identifying number as shown on your tax return.
- For each new vehicle: its vehicle identification number (VIN) and total purchase price.
- For each upgraded vehicle: its VIN, the date incremental costs were incurred, and the incremental cost amount.
- For a credit received from an entity: the entity’s name, type, employer identification number, and your share of the credit.
- For fiduciaries: beneficiaries’ names, identifying numbers, and shares of the credit.
- Last year’s Form IT-236 if you have a carryover credit.
- Tax due before credits and credits applied before this credit, if completing Part 6.
How to file
Submit Form IT-236 with Form IT-201, IT-203, IT-204, or IT-205.
Use Schedule A for purchases of new vehicles manufactured to be accessible to persons with disabilities. Use Schedule B for vehicle upgrades. Enter each vehicle on a separate line.
If you received a share of the credit from a partnership, New York S corporation, estate, or trust, complete Parts 2, 3, and 5, and Part 6 if applicable.
Partnerships enter the line 14 credit amount and code 236 on Form IT-204, line 147. All others complete Part 6.
The supplied form does not provide a mailing address or e-filing directions.
Common mistakes
- Use a separate line for each vehicle in Schedules A and B.
- Include totals from additional forms: Schedule A amounts go on line 1 and are included in line 2; Schedule B amounts go on line 3 and are included in line 4.
- In Part 2, use P for a partnership, S for an S corporation, or ET for an estate or trust.
- Fiduciaries must include both line 5 and line 9 amounts on the Total line of Part 4, column C.
- Fiscal-year filers must enter their tax period’s beginning and ending dates.
- Submit IT-236 with the applicable tax return, as directed on the form.
Questions people ask
What amount goes in Schedule A for a new accessible vehicle?
Schedule A, column C, directs you to enter $15,000 for an electric vehicle or $10,000 for other vehicles.
What amount goes in Schedule B for a vehicle upgrade?
Column D is the lesser of the incremental cost in column C or the applicable limit: $15,000 for an electric vehicle or $10,000 for other vehicles.
Where do I report a credit received from another entity?
List the entity’s information in Part 2. Enter your share of the credit in Part 3: line 6 for partnerships, line 7 for S corporations, and line 8 for estates or trusts.
Where do I enter a credit carried over from last year?
Enter the carryover from last year’s Form IT-236 on line 13. Line 20 calculates the credit available to carry over to next year by subtracting line 19 from line 15.