IT-239: Claim for Credit for Taxicabs and Livery Service Vehicles Accessible to Persons with Disabilities - For purchases or costs incurred before January 1, 2011 (2025)
New York · NY DTF · Used for tax years 2025
New York Form IT-239 reports the carryover credit for taxicabs and livery service vehicles accessible to persons with disabilities, for purchases or costs incurred before January 1, 2011. It calculates the credit applied against this year’s tax and the amount available to carry o
Who files this form
Form IT-239 is used to claim a carryover credit for taxicabs and livery service vehicles accessible to persons with disabilities. The credit applies to purchases or costs incurred before January 1, 2011.
The 2025 form starts with the carryover credit from last year’s Form IT-239.
What you'll need
- Last year’s Form IT-239, which provides the carryover credit for line 1.
- Your Form IT-201, IT-203, or IT-205, with which you must submit Form IT-239.
- Your name and identifying number as shown on your return.
- Amounts for tax due before credits and credits applied before this credit.
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 enter the beginning and ending dates of their tax period.
The form does not provide a mailing address or e-filing directions.
Common mistakes
- Do not omit the accompanying return: the form directs you to submit it with Form IT-201, IT-203, or IT-205.
- Do not overlook the references to instructions for lines 2, 3, and 5. Those instructions are not included in the supplied text.
Questions people ask
Does this form cover purchases or costs incurred in 2025?
No. The form is for purchases or costs incurred before January 1, 2011. The 2025 form begins with a carryover credit from last year’s Form IT-239.
Where do I enter my carryover credit from last year?
Enter the carryover credit from last year’s Form IT-239 on line 1.
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.
Which return goes with Form IT-239?
Submit it with Form IT-201, IT-203, or IT-205.