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Directory Results for New York State Department of Taxation and Finance Instructions for IT-251 IT-251-I Credit for Employment of Persons with Disabilities For 2006, this form is not eligible for e-file - tax ny to New York State Department of Taxation and Finance Instructions for IT-251 IT-251-I Credit for Employment of Persons with Disabilities General information Effective for tax years beginning on or after January 1, 1998, Tax Law section -