Form Ct-239 - Claim For Credit For Taxicabs And Livery Service Vehicles Accessible To Persons With Disabilities - 2014

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New York State Department of Taxation and Finance
CT-239
Claim for Credit for Taxicabs and Livery
Service Vehicles Accessible to Persons
With Disabilities
For purchases or costs incurred before January 1, 2011
Tax Law – Article 9-A, Section 210.40
All filers must enter tax period:
beginning
ending
Legal name of corporation
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
................................................................................................
2
(see instructions)
3 Tax credits claimed before the credit for taxicabs and livery service vehicles accessible to persons
with disabilities
......................................................................................................
3
(see instructions)
4 Net tax
4
..........................................................................
(subtract line 3 from line 2; if zero or less, enter 0)
5 Credit used for the current tax year
..........................................................................
5
(see instructions)
6 Credit to be carried forward
.........................................................................
6
(subtract line 5 from line 1)
Instructions
General information
Line instructions
Effective for tax years beginning on or after January 1, 2011, the
Application of credit used and carried forward
credit available under Tax Law sections 210.40 and 606(oo) for
Line 2 — Enter the amount from Form CT-3, line 78, or
taxicabs and livery service vehicles accessible to persons with
Form CT-3-A, line 77, plus any net recaptured tax credits.
disabilities expired. Credit carryforwards may still be utilized;
however, no additional credit can be earned in any tax year
Line 3 — If you are claiming more than one tax credit for this
beginning on or after January 1, 2011.
year, enter the total amount of credit(s) you want to apply
against your franchise tax due before the application of the
For purchases or costs incurred on or after January 1, 2011, use
Form CT-236, Credit for Taxicabs and Livery Service Vehicles
credit for taxicabs and livery service vehicles accessible to
persons with disabilities. Otherwise, enter 0. You must apply
Accessible to Persons with Disabilities for costs incurred on or
certain credits before the credit for taxicabs and livery service
after January 1, 2011.
vehicles accessible to persons with disabilities. Refer to
Form CT-600-I, Instructions for Form CT-600, to determine the
Credit amount
order of credits that applies.
The credit may reduce the franchise tax due to zero and is not
refundable. However, any amount of credit not claimed in the
If you are included in a combined return, include any amount of
current tax year may be carried forward for an unlimited number
tax credit(s), including credit(s) for taxicabs and livery service
of tax years. The credit is not allowed against the metropolitan
vehicles accessible to persons with disabilities claimed by other
transportation business tax (MTA surcharge) under Article 9-A.
members of the combined group that you want to apply before
your credit for taxicabs and livery service vehicles accessible to
New York S corporations
persons with disabilities.
Do not complete this form. Shareholders must claim any credit
Line 5 — Enter the lesser of line 1 or line 4. Transfer this
carryforward from preceding tax years on Form IT-239, Claim
amount to your franchise tax return.
for Credit for Taxicabs and Livery Service Vehicles Accessible to
Persons with Disabilities for purchases or costs incurred before
Need help? and Privacy notification
January 1, 2011.
See Form CT-1, Supplement to Corporation Tax Instructions.
529001140094

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