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

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 2023
Department 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 – Article 9-A, 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 the credit for taxicabs and livery service vehicles accessible to persons
		 with disabilities (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

General information

Instructions

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.

Credit amount

The credit may reduce the franchise tax due to zero and is not
refundable. However, any amount of credit not claimed in the
current tax year may be carried forward for an unlimited number
of tax years. The credit is not allowed against the metropolitan
transportation business tax (MTA surcharge) under Article 9-A.

New York S corporations

Do not complete this form. Shareholders must claim any credit
carryforward from preceding tax years on Form IT-239, Claim
for Credit for Taxicabs and Livery Service Vehicles Accessible to
Persons with Disabilities for purchases or costs incurred before
January 1, 2011.
529001230094

Line instructions
Application of credit used and carried forward
Line 2 – Enter the amount from Form CT-3 or Form CT-3-A,
Part 2, line 2, plus any net recaptured tax credits.

Line 3 – If you are claiming more than one tax credit for this
year, enter the total amount of credit(s) you want to apply
against your franchise tax due before the application of the
credit for taxicabs and livery service vehicles accessible to
persons with disabilities. Otherwise, enter 0. You must apply
certain credits before the credit for taxicabs and livery service
vehicles accessible to persons with disabilities. Refer to
Form CT-600-I, Instructions for Form CT-600, to determine the
order of credits that applies.
If you are included in a combined return, include any amount of
tax credit(s), including credit(s) for taxicabs and livery service
vehicles accessible to persons with disabilities claimed by other
members of the combined group that you want to apply before
your credit for taxicabs and livery service vehicles accessible to
persons with disabilities.
Line 5 – Enter the lesser of line 1 or line 4. Transfer this amount
to your franchise tax return.

Need help? and Privacy notification

See Form CT-1, Supplement to Corporation Tax Instructions.