Recordkeeping: automated external defibrillator credit
When claiming this credit, you must keep the following required documentation for your records:
- copies of invoices
- copies of canceled checks
- organizational chart that includes entity names, identification numbers, and percentage of ownership
Note: We may require additional information based on the specific facts of your credit claim.
To claim the credit, you’ll need to file either:
- Form CT-250, Claim for Credit for Purchase of an Automated External Defibrillator, if you’re a corporation; or
- Form IT-250, Claim for Credit for Purchase of an Automated External Defibrillator, if you’re not a corporation.
See Automated external defibrillator credit for detailed information about the credit and to access the credit forms.