IT-250: Claim for Credit for Purchase of an Automated External Defibrillator (2025)
New York · NY DTF · Used for tax years 2025
New York Form IT-250 claims the credit for purchasing an automated external defibrillator. It reports purchase details, credit shares received from partnerships, S corporations, or estates or trusts, and the credit used for the current tax year.
Who files this form
Form IT-250 is used to claim the credit for purchasing an automated external defibrillator.
- Schedule A covers individuals, including sole proprietors, partnerships, and estates or trusts.
- If you received a share of the credit as a partner, a shareholder of a New York S corporation, or a beneficiary of an estate or trust, complete the entity information in Schedule B and report your share in Schedule C.
What you'll need
Have the following information available to complete the form:
- Your name and identification number as shown on your tax return, and your business type, if applicable.
- Each defibrillator’s name or model number, purchase date, and cost.
- For a credit received through an entity: its name, type, employer identification number, and your share of the credit.
- For fiduciaries allocating credit: beneficiary names as shown on Form IT-205, Schedule C, identifying numbers, and credit shares.
- Your tax due before credits and the credits applied before this credit, for Schedule F.
Beneficiaries enter their credit share from the fiduciary’s Form IT-250, Schedule D, column C.
How to file
Submit Form IT-250 with Form IT-201, IT-203, IT-204, or IT-205.
The form text does not provide a mailing address or e-filing directions.
Common mistakes
- Do not combine multiple defibrillators on one line. Use a separate line for each purchase.
- If you need more lines, submit additional Forms IT-250 and enter the total credit from those forms on line 1.
- If you received credit from an entity, complete Schedule B for each entity. Use P for a partnership, S for an S corporation, or ET for an estate or trust.
- Follow the routing notes: fiduciaries include lines 2 and 6 on the Total line of Schedule D, column C. All others enter line 2 on Schedule E, line 7, and line 6 on Schedule E, line 8.
Questions people ask
How much credit does the form allow for each defibrillator?
Schedule A, column E, uses the lesser of the device’s cost or the $500 maximum credit shown in column D.
Can I list more than one defibrillator?
Yes. Use a separate line for each defibrillator. If you need more space, submit additional Forms IT-250 and enter their total credit on line 1.
Where do I report credit received through a partnership, S corporation, or estate or trust?
List the entity information in Schedule B. Enter your share of the credit in Schedule C on line 3, 4, or 5, as applicable.
How is the credit used for the current tax year calculated?
For tax year 2025, Schedule F, line 14, takes the lesser of your total credit on line 10 or your net tax on line 13. Line 13 is tax due before credits on line 11 minus credits applied before this credit on line 12.