IT-253: Claim for Alternative Fuels Credit (2025)
New York · NY DTF · Used for tax years 2025
New York Form IT-253 calculates the alternative fuels credit carryover used in the current tax year and the amount available to carry forward. It also reports recapture of the alternative-fuel vehicle refueling property credit.
Who files this form
Form IT-253 is used to calculate alternative fuels credit carried over from last year, the amount used this year, and the amount carried forward. It also reports recapture of alternative fuels vehicle refueling property credit.
The form includes reporting lines for individuals, partnerships, fiduciaries, and partners, S corporation shareholders, or estate or trust beneficiaries who have a share of credit recapture. The form text does not provide detailed eligibility rules.
What you'll need
Have the following information available to complete the form:
- Last year’s Form IT-253, showing your carryover credit.
- Your name, identifying number, and business type, if applicable, as shown on your return.
- Your tax due before credits and the tax credits claimed before this credit.
- If reporting recapture: the tax year the credit was allowed, total recovery period, years in service before the recapture year, and original credit allowed.
- Any share of recapture you report as a partner, S corporation shareholder, or estate or trust beneficiary.
- For fiduciaries, the amount of recapture allocated to beneficiaries.
How to file
Submit Form IT-253 with Form IT-201, IT-203, IT-204, or IT-205.
In Schedule A, enter last year’s carryover credit and calculate the amount used this year and the amount available for next year.
If reporting recapture, complete Schedule B and add lines 7 and 8 to get the total on line 9. Report that total as follows:
- Individuals: Enter the line 9 amount and code 253 on Form IT-201-ATT, line 20, or Form IT-203-ATT, line 19.
- Partnerships: Enter the line 9 amount and code 253 on Form IT-204, line 148.
- Fiduciaries: Continue with lines 10 and 11 to calculate the beneficiary allocation and fiduciary share.
The supplied text does not give a mailing address or electronic filing directions.
Common mistakes
- Do not submit Form IT-253 by itself. The form directs you to submit it with Form IT-201, IT-203, IT-204, or IT-205.
- Follow the reporting direction for your filer type after line 9. Individuals and partnerships must include code 253 on the specified return or attachment; fiduciaries must continue with lines 10 and 11.
Questions people ask
Where do I enter my credit carried over from last year?
Enter the carryover credit from last year’s Form IT-253 on Schedule A, line 1.
How much of the credit can I use this year?
Line 5 is the smaller of line 1 or line 4. Line 4 is tax due before credits minus the tax credits claimed before this credit. The form also refers you to the instructions for these calculations.
How do I calculate the credit available for next year?
Subtract the credit used on line 5 from the carryover credit on line 1. Enter the result on line 6.
Where do I report my share of recapture from a partnership, S corporation, estate, or trust?
Enter your share on line 8. Add it to line 7 to calculate total recaptured alternative fuels credit on line 9.