IT-239: Claim for Credit for Taxicabs and Livery Service Vehicles Accessible to Persons with Disabilities - For costs incurred before January 1, 2011 (2024)
New York · NY DTF · Used for tax years 2024
New York Form IT-239 is used to claim a carryover 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 over from last year, the amount applied against this ye
Who files this form
Form IT-239 is used to claim a carryover of the credit for taxicabs and livery service vehicles accessible to persons with disabilities. It covers purchases or costs incurred before January 1, 2011.
The form starts with the carryover credit from last year’s Form IT-239.
What you'll need
Have these forms and details available:
- Last year’s Form IT-239, showing your carryover credit.
- Your Form IT-201, IT-203, or IT-205, with the name and identifying number shown on your return.
- Your tax due before credits and the credits applied before this credit.
- Your tax period’s beginning and ending dates, if you are a fiscal-year filer.
How to file
Submit Form IT-239 with Form IT-201, IT-203, or IT-205.
Enter your name and identifying number as shown on your return. Fiscal-year filers must also enter their tax period’s beginning and ending dates.
The form does not provide a mailing address or e-file directions.
Questions people ask
What purchases or costs does this form cover?
The form covers purchases or costs incurred before January 1, 2011, for the credit for taxicabs and livery service vehicles accessible to persons with disabilities.
Where do I find the amount for line 1?
Enter the carryover credit from last year’s Form IT-239.
How do I calculate net tax on line 4?
Subtract line 3, credits applied before this credit, from line 2, tax due before credits.
How do I calculate the credit available to carry over to next year?
On line 6, subtract line 5, the credit applied against this year’s tax, from line 1, the carryover credit from last year.