IT-236: Credit for Taxicabs and Livery Service Vehicles Accessible to Persons with Disabilities - For costs incurred on or after January 1, 2011 (2025)
New York · NY DTF · Used for tax years 2025
Form IT-236 calculates New York's 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, credit shares received from other entities, and amou
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 claiming credit for qualifying vehicle purchases or upgrades.
- Partners, New York S corporation shareholders, and beneficiaries receiving a share of the credit from an entity.
- Filers with a carryover credit from last year’s Form IT-236.
What you'll need
Have the information needed for the parts that apply to you:
- Your name and identifying number as shown on your return. Fiscal-year filers also need their tax period’s beginning and ending dates.
- For each new vehicle: its vehicle identification number (VIN), total purchase price, and whether it is electric.
- For each upgraded vehicle: its VIN, the date incremental costs were incurred, the incremental cost, and whether it is electric.
- For credit received from an entity: the entity’s name, type, employer identification number, and your share of the credit.
- For fiduciaries: beneficiary names as shown on Form IT-205, Schedule C, identifying numbers, and shares of the credit.
- Last year’s Form IT-236 if you have a carryover credit.
- Your tax due before credits and credits applied before this credit.
How to file
Submit Form IT-236 with Form IT-201, IT-203, IT-204, or IT-205.
- Report new vehicle purchases in Part 1, Schedule A, and vehicle upgrades in Schedule B. Use a separate line for each vehicle.
- If you received a share of the credit from an entity, complete Parts 2, 3, and 5, plus Part 6 if applicable.
- Fiduciaries use Part 4 to report the beneficiaries’ and fiduciary’s shares.
- Calculate the total credit in Part 5, including any carryover from last year.
- Partnerships enter the line 14 amount and code 236 on Form IT-204, line 147. All other filers complete Part 6.
Common mistakes
- Do not combine multiple vehicles on one line. Both vehicle schedules call for a separate line for each vehicle.
- Include amounts from additional forms in the totals: line 2 includes line 1, and line 4 includes line 3.
- In Part 2, use the printed entity codes: P for partnership, S for S corporation, or ET for estate or trust.
- Receiving a share of the credit requires more than Part 2. The form also requires Parts 3 and 5 and, if applicable, Part 6.
- Submit IT-236 with the applicable return rather than by itself.
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 credit received from a partnership, S corporation, estate, or trust?
Identify each entity in Part 2. Report your share of the credit in Part 3, using lines 6 through 8, and total those amounts on line 9.
Does the form provide for carrying credit forward?
Yes. Line 13 includes carryover credit from last year’s Form IT-236. Line 20 calculates credit available for carryover to next year by subtracting the amount applied against this year’s tax on line 19 from the total credit on line 15.