IT-268: Central Business District Toll Credit (2025)
New York · NY DTF · Used for tax years 2025
Form IT-268 is used to claim New York’s Central Business District Toll Credit with Form IT-201 or Form IT-203. It reports your primary residence, eligibility information, and the credit amount for tolls paid while you lived in the district, excluding tolls used as trade or busine
Who files this form
Use Form IT-268 to claim the Central Business District Toll Credit. You may qualify if:
- Your primary residence during the year was in New York City’s Central Business District, also called the Congestion Relief Zone.
- Your New York adjusted gross income was less than $60,000.
- You paid Central Business District tolls during the year, excluding tolls used as a trade or business expense.
If you lived in the district for only part of the year, you may claim only tolls paid while your primary residence was there. Submit Form IT-268 with Form IT-201 or Form IT-203.
What you'll need
Have the following information and records available:
- Your name as shown on your return and your Social Security number, plus your spouse’s name and Social Security number where applicable.
- Your primary residence address in the Central Business District and, if you lived there for only part of the year, the dates you lived there.
- Your New York adjusted gross income from Form IT-201, line 33, or Form IT-203, line 32.
- Documentation of tolls paid, such as EZ Pass statements, for-hire vehicle fare receipts that itemize the toll, or an itemized MTA toll bill.
The Tax Department may ask you to submit your toll documentation.
How to file
Submit Form IT-268 with Form IT-201 or Form IT-203.
- Complete Part A with your identifying information and primary residence address in the Central Business District.
- In Part B, indicate whether you lived there all year. If not, enter your residence dates in mmddyyyy format. Answer the income eligibility question.
- On Part C, line 4, enter the total eligible tolls paid while your primary residence was in the district. Exclude tolls used as a trade or business expense.
- Enter the line 4 amount and code 268 on Form IT-201-ATT, line 12, or Form IT-203-ATT, line 12.
The provided text does not give a mailing address or e-filing directions.
Common mistakes
- Claiming the credit when your income is too high. If your New York adjusted gross income is not less than $60,000, stop. You do not qualify.
- Including business tolls. Do not include tolls used as a trade or business expense.
- Claiming tolls paid outside your residence period. If you lived in the district for only part of the year, include only tolls paid while your primary residence was there, and enter your residence dates.
- Leaving out the credit amount or code on the attachment. Enter the line 4 amount and code 268 on Form IT-201-ATT, line 12, or Form IT-203-ATT, line 12.
- Submitting IT-268 on its own. The form says to submit it with Form IT-201 or Form IT-203.
Questions people ask
What area counts as the Central Business District?
It includes Manhattan’s local streets and avenues south of and including 60th Street. It does not include FDR Drive, West Side Highway (Route 9A), or the Hugh L. Carey Tunnel connections to West Street.
How much is the credit?
The credit equals the total eligible Central Business District tolls you paid during the year while your primary residence was in the district. Tolls used as a trade or business expense are excluded.
Can I claim the credit if I lived in the district for only part of the year?
Yes, if you otherwise qualify. You may claim only tolls paid while your primary residence was in the district, and you must enter the dates you lived there.
What happens if the credit is more than I can use against this year’s tax?
You may request a refund or apply the overpayment to next year’s tax. The Tax Department will not pay interest on the refund or overpayment.
Do I need proof of the tolls I paid?
You can use EZ Pass statements, for-hire vehicle fare receipts itemizing the toll, or an itemized MTA toll bill to determine your toll amount. The Tax Department may require you to submit documentation upon request.