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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.

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