New York Claim for Credit for Taxicabs and Livery Service Vehicles Accessible to Persons With Disabilities - For purchases or costs incurred before January 1,

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Claim for Credit for Taxicabs and Livery Service Vehicles Accessible to Persons With Disabilities - For purchases or costs incurred before January 1, 
Form CT-239 Claim for Credit for Taxicabs and Livery Services Vehicles Accessible to Persons with Disabilities Tax Year 2024Department of Taxation and Finance

Claim for Credit for Taxicabs and Livery
Service Vehicles Accessible to Persons
With Disabilities

CT-239

For purchases or costs incurred before January 1, 2011
Tax Law – former Section 210.40

All filers must enter tax period:
beginning
	Legal name of corporation	

ending
Employer identification number (EIN)

File this form with Form CT-3 or CT-3-A

Application of credit used and carried forward
	 1	 Credit carryforward from the preceding tax year ................................................................................	

1	

	2	 Tax due before credits (see instructions) .................................................................................................	 2
	3	 Tax credits claimed before this credit (see instructions) ........................................................................ 	

3

	 4	 Net tax (subtract line 3 from line 2; if zero or less, enter 0) ...........................................................................	 4
	5	 Credit used for the current tax year (see instructions) ........................................................................... 	

5

	6	 Credit to be carried forward (subtract line 5 from line 1)  ......................................................................... 	

6

529001240094

Extracted from PDF file 2024-new-york-form-ct-239.pdf, last modified September 2024

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More about the New York Form CT-239 Corporate Income Tax Tax Credit TY 2024

Effective for tax years beginning on or after January 1, 2011, the credit available under former Tax Law section 210.40 for taxicabs and livery service vehicles accessible to persons with disabilities expired. Credit carryforwards may still be utilized; however, no additional credit can be earned in any tax year beginning on or after January 1, 2011. For purchases or costs incurred on or after January 1, 2011, use Form CT-236, Credit for Taxicabs and Livery Service Vehicles Accessible to Persons with Disabilities for costs incurred on or after January 1, 2011

We last updated the Claim for Credit for Taxicabs and Livery Service Vehicles Accessible to Persons With Disabilities - For purchases or costs incurred before January 1, in January 2025, so this is the latest version of Form CT-239, fully updated for tax year 2024. You can download or print current or past-year PDFs of Form CT-239 directly from TaxFormFinder. You can print other New York tax forms here.

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Other New York Corporate Income Tax Forms:

TaxFormFinder has an additional 271 New York income tax forms that you may need, plus all federal income tax forms.

Form Code	Form Name
Form CT-3M/4M	General Business Corporation MTA Surcharge Return (Obsolete)
Form CT-6	Election by a Federal S Corporation to be Treated As a New York S Corporation
Form NYS-45-ATT	Quarterly Combined Withholding, Wage Reporting, and Unemployment Insurance Return - Attachment
Form IT-205-V	Instructions and Payment Voucher for Fiduciary Income Tax Returns Voucher
Form CT-247	Application for Exemption from Corporation Franchise Taxes By a Not-for-Profit Organization

Download all NY tax forms View all 272 New York Income Tax Forms

Form Sources:

New York usually releases forms for the current tax year between January and April. We last updated New York Form CT-239 from the Department of Taxation and Finance in January 2025.

Show Sources >

Form CT-239 is a New York Corporate Income Tax form. States often have dozens of even hundreds of various tax credits, which, unlike deductions, provide a dollar-for-dollar reduction of tax liability. Some common tax credits apply to many taxpayers, while others only apply to extremely specific situations. In most cases, you will have to provide evidence to show that you are eligible for the tax credit, and calculate the amount of the credit to which you are entitled.

About the Corporate Income Tax

The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.

Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).

Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.

Historical Past-Year Versions of New York Form CT-239

We have a total of fourteen past-year versions of Form CT-239 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:

2024 Form CT-239

Form CT-239 Claim for Credit for Taxicabs and Livery Services Vehicles Accessible to Persons with Disabilities Tax Year 2024

2023 Form CT-239

Form CT-239 Claim for Credit for Taxicabs and Livery Services Vehicles Accessible to Persons with Disabilities Tax Year 2023

2022 Form CT-239

Form CT-239 Claim for Credit for Taxicabs and Livery Services Vehicles Accessible to Persons with Disabilities Tax Year 2022

2021 Form CT-239

Form CT-239 Claim for Credit for Taxicabs and Livery Services Vehicles Accessible to Persons with Disabilities Tax Year 2021

2020 Form CT-239

Form CT-239 Claim for Credit for Taxicabs and Livery Services Vehicles Accessible to Persons with Disabilities Tax Year 2020

2019 Form CT-239

Form CT-239:2019:Claim for Credit for Taxicabs and Livery Services Vehicles Accessible to Persons with Disabilities:ct239

2018 Form CT-239

Form CT-239:2018:Claim for Credit for Taxicabs and Livery Services Vehicles Accessible to Persons with Disabilities:ct239

2017 Form CT-239

Form CT-239:2017:Claim for Credit for Taxicabs and Livery Services Vehicles Accessible to Persons with Disabilities:ct239

2016 Form CT-239

Form CT-239:2016:Claim for Credit for Taxicabs and Livery Services Vehicles Accessible to Persons with Disabilities:ct239

2015 Form CT-239

Form CT-239:2015:Claim for Credit for Taxicabs and Livery Services Vehicles Accessible to Persons with Disabilities:ct239

Claim for Credit for Taxicabs and Livery Service Vehicles Accessible to Persons With Disabilities - For purchases or costs incurred before January 1, 2011

2014 Form CT-239

Form CT-239:2014:Claim for Credit for Taxicabs and Livery Services Vehicles Accessible to Persons with Disabilities:ct239

Claim for Credit for Taxicabs and Livery Service Vehicles Accessible to Persons With Disabilities

2013 Form CT-239

Form CT-239:2013:Claim for Credit for Taxicabs and Livery Services Vehicles Accessible to Persons with Disabilities:ct239

2012 Form CT-239

Form CT-239:2012:Claim for Credit for Taxicabs and Livery Services Vehicles Accessible to Persons with Disabilities:ct239

2011 Form CT-239

Form CT-239:2011:Claim for Credit for Taxicabs and Livery Services Vehicles Accessible to Persons with Disabilities:ct239

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