New York Claim for Long-Term Care Insurance Credit

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Claim for Long-Term Care Insurance Credit
Form CT-249 Claim for Long-Term Care Insurance Credit Tax Year 2024CT-249

Department of Taxation and Finance

Claim for Long-Term Care
Insurance Credit
Tax Law – Sections 190, 210-B.14, and 1511(m)

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

ending

Employer identification number

File this form with Form CT-183, CT-184, CT-186, CT-186-E, CT-186-P, CT-3, CT‑3‑A, CT‑3‑S, CT-33,
CT-33-A, or CT-33-NL
Calculation of available long-term care insurance credit (New York S corporations, see instructions)
	1	 Qualified long-term care insurance premiums paid during the current tax year................................. 	
	2	Multiply line 1 by 20% (0.2)................................................................................................................ 	
	3	Long-term care insurance credit from partnership(s) (from line 13; see instructions).................................. 	
	4	Unused long-term care insurance credit from preceding period........................................................ 	
	5	Total available long-term care insurance credit (add lines 2, 3, and 4) ................................................. 	

Calculation of long-term care insurance credit limitation

1
2
3
4
5

	6	 Tax due before credits (see instructions) ..............................................	 6
	7	Enter other credits claimed before the long‑term care insurance
		  credit (see instructions) ...................................................................	7
	8	Net tax (subtract line 7 from line 6) .........................................................	 8
	 9	 Minimum tax limitation (see instructions) ..............................................	 9
	10	 Long-term care insurance credit limitation (subtract line 9 from line 8;
		  if line 9 is greater than line 8, enter 0) .................................................	 10

Calculation of long-term care insurance credit used and available for carryforward

	11	 Long-term care insurance credit to be used for the current tax year (see instructions) ........................	 11
	12	 Long-term care insurance credit to be carried forward (subtract line 11 from line 5) .............................. 	 12

Partnership information (see the instructions for line 3; attach additional forms if necessary)
	

Name of partnership	

Identifying number	

Amount of credit

	Total from any additional Forms CT-249.........................................................................................................
	13	 Total credit amount allocated from partnership(s) (enter here and on line 3)................................ 	13

A	 If you are claiming this credit as a corporate partner, mark an X in the box.......................................................................................
497001240094

Extracted from PDF file 2024-new-york-form-ct-249.pdf, last modified October 2024

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More about the New York Form CT-249 Corporate Income Tax Tax Credit TY 2024

This form is to be filled out by those who have been under care for a long period of time.

We last updated the Claim for Long-Term Care Insurance Credit in January 2025, so this is the latest version of Form CT-249, fully updated for tax year 2024. You can download or print current or past-year PDFs of Form CT-249 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-249 from the Department of Taxation and Finance in January 2025.

Show Sources >

Form CT-249 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-249

We have a total of fourteen past-year versions of Form CT-249 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:

2024 Form CT-249

Form CT-249 Claim for Long-Term Care Insurance Credit Tax Year 2024

2023 Form CT-249

Form CT-249 Claim for Long-Term Care Insurance Credit Tax Year 2023

2022 Form CT-249

Form CT-249 Claim for Long-Term Care Insurance Credit Tax Year 2022

2021 Form CT-249

Form CT-249 Claim for Long-Term Care Insurance Credit Tax Year 2021

2020 Form CT-249

Form IT-249 Claim for Long-Term Care Insurance Credit Tax Year 2020

2019 Form CT-249

Form IT-249:2019:Claim for Long-Term Care Insurance Credit:it249

2018 Form CT-249

Form IT-249:2018:Claim for Long-Term Care Insurance Credit:it249

2017 Form CT-249

Form IT-249:2017:Claim for Long-Term Care Insurance Credit:IT249

2016 Form CT-249

Form IT-249:2016:Claim for Long-Term Care Insurance Credit:IT249

2015 Form CT-249

Form CT-249:2015:Claim for Long-Term Care Insurance Credit:CT249

2014 Form CT-249

Form IT-249:2014:Claim for Long-Term Care Insurance Credit:IT249

2013 Form CT-249

Form CT-249:2013:Claim for Long-Term Care Insurance Credit:CT249

2012 Form CT-249

Form CT-249:2012:Claim for Long-Term Care Insurance Credit:CT249

2011 Form CT-249

Form CT-249:2011:Claim for Long-Term Care Insurance Credit:CT249

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