Form IT-236: Credit for Taxicabs and Livery Service Vehicles Accessible to Persons with Disabilities (2025)

Form IT-236 is a New York State tax form that lets owners of taxicabs and livery service vehicles claim a credit for making their vehicles accessible to passengers with disabilities. It’s issued by the New York State Department of Taxation and Finance and is filed alongside your personal or corporate income tax return for the applicable tax year.

The credit exists to encourage transportation companies and independent drivers to invest in wheelchair-accessible vehicles or retrofit existing ones with equipment such as ramps, lifts, and other accommodations required under accessibility standards. If you operate a taxicab or livery vehicle in New York and made qualifying modifications, this form is how you recover part of that cost through your state tax filing.

Who Needs to File Form IT-236

This form applies to individuals, partnerships, and corporations that own or lease taxicabs or livery vehicles used to transport passengers for hire in New York State. To qualify, the vehicle must meet specific accessibility requirements, typically involving equipment that allows passengers using wheelchairs or other mobility devices to enter and exit safely.

You’ll need this form if any of the following apply to your tax year:

• You purchased a new taxicab or livery vehicle already equipped for accessibility.
• You paid to retrofit an existing vehicle with accessibility equipment.
• You’re a fleet owner claiming the credit across multiple qualifying vehicles.
• You’re an owner-operator who leases your vehicle but bears the cost of the modifications.

If your vehicle doesn’t meet the state’s defined accessibility standards, or if the modifications were reimbursed through another program, the credit generally won’t apply. It’s worth reviewing the instructions carefully before assuming eligibility, since the qualifying criteria are specific about what counts as an accessible vehicle versus general vehicle upgrades.

When to Use This Form

Form IT-236 is filed for the tax year in which the qualifying vehicle was placed in service or the accessibility modifications were completed. For tax year 2025, that means the credit applies to eligible expenses incurred during that calendar year, and the form is submitted with your 2025 New York State income tax return the following filing season.

If you’re also filing other New York credit forms related to vehicle use or business expenses, it helps to review your full return holistically. Many taxicab and livery operators file this alongside other state tax forms covering business income and deductions, so it’s worth keeping your records organized by vehicle and by expense type before you start filling anything in.

How the Credit Is Calculated

The credit amount is generally based on a percentage of the cost of the accessibility equipment or modifications, up to a maximum allowed amount per vehicle. The form walks you through documenting the purchase price or modification cost, then applying the applicable percentage to arrive at your credit amount. If you’re claiming the credit for multiple vehicles, you’ll need to complete the calculation separately for each one before totaling the credit on your return.

Keep in mind that any unused credit may or may not carry forward depending on the rules in effect for the tax year, so check the specific instructions packaged with the 2025 version of the form rather than assuming prior-year rules still apply.

How to Get and Complete Form IT-236

The form is available as a fillable PDF directly from the New York State Department of Taxation and Finance. Because it’s an AcroForm, you can type your information directly into the fields on your computer before printing or attaching it to your electronic filing, which cuts down on errors compared to handwriting entries.

Before filling it out, gather your vehicle purchase or lease documentation, receipts or invoices for accessibility modifications, and any certification showing the vehicle meets the state’s accessibility standards. Having these on hand makes completing the calculation sections much faster and reduces the chance you’ll need to amend your return later.

Once completed, attach Form IT-236 to your New York State income tax return for the year you’re claiming the credit. If you’re unsure whether your vehicle or expenses qualify, it’s reasonable to consult a tax preparer familiar with New York transportation industry credits, since misapplying this credit is a common reason returns get flagged for review.