New York Credit for Taxicabs and Livery Service Vehicles Accessible to Persons with Disabilities - For costs incurred on or after January 1, 2011

Credit for Taxicabs and Livery Service Vehicles Accessible to Persons with Disabilities - For costs incurred on or after January 1, 2011
Form IT-236 Credit for Taxicabs and Livery Service Vehicles Accessible to Persons with Disabilities Tax Year 2023
Department of Taxation and Finance

Credit for Taxicabs and Livery Service
Vehicles Accessible to Persons with Disabilities

IT-236

For costs incurred on or after January 1, 2011
Tax Law – Section 606(tt)

Fiscal-year filers enter tax period:
beginning
ending

	Name(s) as shown on your return	

Identifying number as shown on return

Submit this form with Form IT-201, IT-203, IT-204, or IT-205

Part 1 – Individual (including sole proprietor), partnership, and estate or trust (see instructions)
Schedule A – Purchase of new vehicle manufactured to be accessible to persons with disabilities for which
there is no comparable make or model that does not include the equipment necessary to provide accessibility to
persons with disabilities (use a separate line for each vehicle; submit additional forms if necessary)
	A	
B	
C
	
Vehicle identification number (VIN) of new vehicle 	
Total purchase price of new vehicle	
Enter 15,000 (electric vehicle)
			
or 10,000 (other vehicles)

	.00	
	.00	
	.00	

.00
.00
.00

	1	Total of column C amounts from additional form(s), if any............................................................	
	 2	 Total of all column C amounts (include any amount on line 1) ...........................................................	

.00		
.00

1	
2	

Schedule B – Upgrade of motor vehicle (use a separate line for each vehicle; submit additional forms if necessary)
	
A	
B	C	
D	
	
VIN of	
Date incremental	
Incremental cost	
Enter the lesser of column C,
(see instructions)	
15,000 (electric vehicle),	
	
upgraded vehicle	
costs incurred	
(mmddyyyy)		
or 10,000 (other vehicles)
		

	.00	
	.00	
	.00	

.00
.00
.00

	3	Total of Schedule B, column D amounts from additional form(s), if any .......................................	
	 4	 Total of all Schedule B, column D amounts (include any amount on line 3) ......................................	
	5	 Add lines 2 and 4			.........................................................................................................................	
Fiduciary: Include the line 5 amount on the Total line of Part 4, column C
All others: Enter the line 5 amount on line 10

.00
.00
.00

3	
4	
5	

Part 2 – Partnership, New York S corporation, estate, and trust information (see instructions)
If you were a partner in a partnership, a shareholder of a New York S corporation, or a beneficiary of an estate or trust and received a
share of the credit for taxicabs and livery service vehicles accessible to persons with disabilities from that entity, complete the following
information for each partnership, S corporation, estate, or trust. For Type enter P for partnership, S for S corporation, or ET for estate or
trust. You must also complete Parts 3 and 5, and, if applicable, Part 6.
	

Name	

236001230094

Type	

Employer identification number

IT-236 (2023) (back)

Part 3 – Partner’s, shareholder’s, or beneficiary’s share of credit (see instructions)
Partner
S corporation
shareholder
Beneficiary

6	 Enter your share of the credit from your partnership .......................................	

6	

.00

7	 Enter your share of the credit from your S corporation ....................................	
8	 Enter your share of the credit from the estate(s) or trust(s).............................	
9	Total (add lines 6, 7, and 8) .................................................................................	

7	
8	
9	

.00
.00	
.00

Fiduciary: Include the line 9 amount on the Total line of Part 4, column C.
All others: Enter the line 9 amount on line 11.

Part 4 – Beneficiary’s and fiduciary’s share of credit (see instructions)
A
Beneficiary’s name (same as on Form IT-205, Schedule C)

B
Identifying number

Total (fiduciaries, enter the amount from line 5 plus the amount from line 9)

C
Share of credit

	.00
	.00
	.00

Fiduciary

	.00

Part 5 – Computation of credit
Individual (including sole
proprietor) and partnership	

10	
Partner, S corporation
shareholder, and beneficiary	 11	
Fiduciary	
12	
	
13 	
	14	

Enter the amount from line 5.....................................................	 10	

.00

11	
12	
13	
14	

.00
.00
.00
.00

15	
16	
17	
18	
19	
20	

.00
.00
.00
.00
.00
.00

Enter the amount from line 9.....................................................	
Enter the amount from Part 4, Fiduciary line, column C...........	
Enter the carryover credit from last year’s Form IT-236............	
Total credit (add lines 10 through 13)............................................	

Partnership: Enter the line 14 amount and code 236 on Form IT-204, line 147.
All others: Complete Part 6.

Part 6 – Application of credit and computation of carryover
	15	
	16	
	17	
	18	
	19	
	20	

Total credit (enter the amount from line 14)........................................................................................	
Enter tax due before credits (see instructions)................................................................................. 	
Credits applied against the tax before this credit (see instructions) ................................................ 	
Net tax (subtract line 17 from line 16) ................................................................................................ 	
Amount that you applied against this year’s tax (see instructions)..................................................	
Amount of credit available for carryover to next year (subtract line 19 from line 15).........................	

236002230094
236001160099