Form IT-253: Claim for Alternative Fuels Credit (Tax Year 2025)

Form IT-253, Claim for Alternative Fuels Credit, is issued by the New York State Department of Taxation and Finance for taxpayers who purchased alternative fuel vehicle refueling property, electric vehicle recharging property, or clean-fuel vehicle equipment during the tax year. The form is used to calculate and claim a credit against New York personal income tax or corporation tax based on the costs of installing this type of property in the state.

The credit applies specifically to property placed in service in New York that’s used to store, compress, or dispense alternative fuels, or to recharge electric vehicles. It also covers certain equipment used to convert a vehicle to run on clean fuel. If you’re a business owner who added an EV charging station at a commercial property, or an individual who invested in qualifying refueling equipment, this is the form that lets you translate that expense into a tax credit.

Who Needs to File Form IT-253

You’d file this form if you’re a New York State taxpayer — individual, partnership, or corporation — who incurred costs for qualified alternative fuel vehicle refueling property or electric vehicle recharging property placed in service during 2025. This commonly includes:

• Business owners who installed EV charging stations for employees or customers
• Property owners who added compressed natural gas (CNG) or other alternative fuel dispensing equipment
• Taxpayers who converted a vehicle to run on clean fuel and want to claim the conversion costs
• Partners or shareholders receiving a share of the credit through a partnership, New York S corporation, or estate/trust

The credit is generally limited to a percentage of the cost of the qualifying property, subject to caps that vary depending on the type of equipment. Since the rules distinguish between refueling property and vehicle conversion costs, it’s worth reviewing the instructions closely before filling in the numbers, especially if you’re claiming costs across multiple properties or locations.

When to Use This Form

Form IT-253 is filed along with your New York State income tax return for the year in which the qualifying property was placed in service. For tax year 2025, that means filing it with your 2025 return, typically due in April 2026 unless you’re on a different filing schedule. If the credit exceeds your tax liability for the year, any unused portion generally can be carried over to future tax years, so it’s worth keeping accurate records even if you don’t use the full credit right away.

Businesses structured as partnerships or S corporations don’t claim the credit directly on their own returns. Instead, the credit passes through to partners, members, or shareholders, who then use Form IT-253 to claim their share on their individual returns.

How to Get and Complete Form IT-253

The form is available directly from the New York State Department of Taxation and Finance as a fillable PDF, meaning you can enter your information digitally before printing or attaching it to your e-filed return. To complete it accurately, you’ll need documentation showing the cost of the qualifying property, the date it was placed in service, and confirmation that it meets the definitions outlined in the New York Tax Law for alternative fuel or electric vehicle recharging equipment.

The form walks you through calculating the credit based on the type of property, applying any relevant percentage limits, and then carrying the result to your main income tax return. If you’re claiming a credit passed through from a partnership or S corporation, you’ll need the entity’s identifying information and your allocated share of the credit amount.

This credit is one of several New York offers for energy-related investments. If you’re also looking into equipment tied to renewable energy, Form IT-255 for the Solar Energy System Equipment Credit covers a related but distinct category of qualifying expenses. Taxpayers who’ve made other credit-eligible purchases, such as an automated external defibrillator, should check Form IT-250 to see if that credit applies as well. And employers exploring other New York-specific tax incentives may find Form IT-251 relevant if they employ persons with disabilities.

Because these credits often interact with other state tax benefits, it’s a good idea to review the full list of credits available for the tax year before filing, so you don’t miss out on combining IT-253 with other applicable forms.