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An S corporation does not file Form IT-241 it must file Form CT-241 Claim for Clean Heating Fuel Credit. Its beneficiaries must attach Form IT-241 to Form IT-205 Fiduciary Income Tax Return showing each beneficiary s share of the credit. Partnerships must file Form IT-241 with Form IT 204 Partnership Return showing the total amount of credit. If you are a shareholder in an S corporation that made the election under Tax Law section 660 obtain your...

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