Recordkeeping: Central Business District toll credit

When claiming this credit, you must keep the following required documentation for your records:

• copies of E-Z pass statements or other statements showing proof of the tolls paid to the Metropolitan Transportation Authority (MTA);
• proof of payment of tolls including; copies of canceled checks or money orders, bank statements showing electronic transfers, or statements showing electronic transfers made through a mobile payment app (for example: Venmo, Cashapp, or Zelle) clearly showing payor, date, and payments were for the tolls;
• ride share (for example: Uber and Lyft) charges showing amounts and dates paid for the tolls;
• proof that your primary residence was in New York City’s central business district (also known as the congestion relief zone) when the tolls were incurred (copies of property tax bills, utility bills, mortgage or lease statements).               

Note: We may require additional information based on the specific facts of your credit claim. 

To claim the credit, you’ll need to file Form IT-268, Central Business District Toll Credit.  

For detailed information about the credit and to access the credit form, see Central Business District Toll credit.