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.