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

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IT-239
New York State Department of Taxation and Finance
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 22, Section 606(oo)
Fiscal-year filers enter tax period:
beginning
ending
Submit this form with Form IT-201, IT-203, or IT-205
Name(s) as shown on your return
Identifying number as shown on return
The credit for taxicabs and livery service vehicles accessible to persons with disabilities has expired. For tax years beginning on and
after January 1, 2011, you may only claim a credit carryover from previous years.
Application of credit and computation of carryover
.
1 Enter the carryover credit from last year’s Form IT-239 ..............................................................
1
00
.
2 Enter tax due before credits
...............................................................................
2
(see instructions)
00
.
3 Credits applied against the tax before this credit
...............................................
3
(see instructions)
00
.
4 Net tax
..................................................................................................
4
(subtract line 3 from line 2)
00
.
5 Amount of credit that you applied against this year’s tax
...................................
5
(see instructions)
00
.
6 Amount of credit available for carryover to next year
...........................
6
(subtract line 5 from line 1)
00
Instructions
• Then apply any credits that can be carried over for a limited
General information
duration.
Tax year 2010 was the last year for which you could claim
• Then apply any credits that can be carried over for an
the credit for taxicab and livery service vehicles accessible
unlimited duration.
to persons with disabilities under Tax Law section 606(oo).
• Apply refundable credits last.
However, any unused credit from a prior year for which the credit
was allowed can be carried forward indefinitely.
Line 5 – Enter the amount from line 1 or line 4, whichever is
For purchases or incremental costs incurred on or after
less.
January 1, 2011, and before January 1, 2017, use Form IT-236,
Enter the amount from line 5 and code 299 on Form IT-201-ATT,
Credit for Taxicabs and Livery Service Vehicles Accessible to
line 6, or Form IT-203-ATT, line 7, or include it on Form IT-205,
Persons with Disabilities for costs incurred on or after January 1,
line 10.
2011.
Line instructions
Line 2
Form IT-201 filers: Enter the tax from Form IT-201, line 39, plus
any amount from Form IT-201-ATT, line 21.
Form IT-203 filers: Enter the tax from Form IT-203, line 46, plus
any amount from Form IT-203-ATT, line 20.
Form IT-205 filers: Enter the tax from Form IT-205, line 8 (for
residents), or line 9 (for nonresidents), plus any credits shown
on line 1 of the Addbacks worksheet in the instructions for
Form IT-205, line 12.
Line 3 – If you are applying any credits against the tax before
this credit, enter those amounts here.
When applying credits, use the following rules:
• First apply any household credit.
• Next apply any credits that cannot be carried over or refunded.
299001140094

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