New York Tax Form IT-214 - Claim for Real Property Tax Credit Instructions

New for 2009

Recent Tax Law changes require certain paid tax return preparers and facilitators of refund anticipation loans (RALs) and refund anticipation checks (RACs) to register electronically with the Tax Department. Unless they are facilitators of RALs or RACs, this new registration requirement does not apply to attorneys, public accountants, and certified public accountants registered with or licensed by New York State, or to their employees who prepare returns under their direct supervision. Access our Web site at www.nystax.gov for additional information regarding the Tax Preparer Registration Program.

General information

What is the real property tax credit?

The real property tax credit may be available to New York State residents who have household gross income of $18,000 or less, and pay either real property taxes or rent for their residences. If all members of your household are under age 65, the credit can be as much as $75. If at least one member of your household is age 65 or older, the credit can be as much as $375.

Do I qualify for this credit?

To qualify for the real property tax credit, you must meet all of these conditions for tax year 2009:

  • Your household gross income was $18,000 or less.
  • You occupied the same New York residence for six months or more.
  • You were a New York State resident for all of 2009.
  • You could not be claimed as a dependent on another taxpayer’s federal income tax return.
  • Your residence was not completely exempted from real property taxes.
  • The current market value of all real property you owned, such as houses, garages, and land, was $85,000 or less.
  • Additionally, you must meet all the conditions listed under either Homeowners or Renters below:

Homeowners

  • You or your spouse paid real property taxes.
  • Any rent you received for nonresidential use of your residence was 20% or less of the total rent you received.

Renters

  • You or a member of your household paid rent for your residence.
  • The average monthly rent you and other members of your household paid was $450 or less, not counting charges for heat, gas, electricity, furnishings, or board.

How do I claim the credit?

Complete Form IT-214, Claim for Real Property Tax Credit for Homeowners and Renters, and attach it to your New York State personal income tax return, either Form IT-150 or Form IT-201. If you don’t have to file a New York return, but you qualify for this credit, just complete and file Form IT-214 to claim a refund of the credit.

Only one credit is allowed per household. If more than one household member qualifies for the credit, you may divide the credit. Each member of your household who qualifies for the credit has to file a separate Form IT-214 (see the line 33 instructions for division of the credit). However, if you and your spouse are filing a joint return, you must file a joint claim on Form IT-214.

You cannot file a claim for the real property tax credit for a taxpayer who died before filing a 2009 New York State personal income tax return or Form IT-214.

Amending Form IT-214 - If you need to amend a claim for tax year 2008 or 2009, write Amended at the top of a blank Form IT-214 for that year and complete the form with the corrected information. To amend a claim for tax year 2006 or 2007, mark an X in the Amended box at the top of a blank Form IT-214 for that year and complete the form with the corrected information.

Where and when do I file Form IT-214?

If you are filing a New York State income tax return, the due date and mailing address are the same for Form IT-214. Simply attach Form IT-214 to your return.

If you are filing Form IT-214 by itself, send it to: State Processing Center, PO Box 61000, Albany NY 12261-0001. File your 2009 claim after January 1, 2010, but not later than April 15, 2013.

The deadlines for previous years are as follows:

Year

Last date to file: 

2006

April 19, 2010
2007 April 15, 2011

2008

April 16, 2012

How to fill in Form IT-214

Please follow these guidelines:

  • Use black ink only (no red or other color ink or pencils) to print or type all entries.
  • Do not write in dollar signs, commas, or decimal points when making entries.
  • You can round money entries to the nearest dollar (fifty cents or more is rounded up). If you do round numbers, you must be consistent and round all numbers.
  • If you make an entry on a line, always fill in the cents area. If rounding or using a whole dollar amount, enter 00 in the cents boxes. Do not make any entry in areas that do not apply to you unless these instructions specifically direct you to do so; treat blank lines as zero.
  • Mark an X to fill in boxes as appropriate. Do not use a check mark. Keep your Xs and numerals inside the boxes.

Specific instructions

Step 1 - Enter identifying information

Enter the following in the spaces provided:

  • Name: First name, middle initial, and last name for you, and, if you are filing a joint return, your spouse.
  • Mailing address: PO box or street address, city, state, and ZIP code where you wish to receive your mail (refund and correspondence).

If you move, notify the U.S. Postal Service of the new address.

Street address: Next, enter the street address of the New York residence that qualifies you for this credit if it is different from your current mailing address or if your mailing address is a PO box. If not, enter the word same on the street address line.

Foreign addresses: Enter the information in the following order: city, province or state, and then country (all in the City, village, or post office box). Follow the country’s practice for entering the postal code. Do not abbreviate the country name.

Social security number(s): Enter your social security number (SSN) in the spaces beside your name. If you are married filing a joint return, also enter your spouse’s social security number.

New York State county of residence: Enter the county in New York State where you lived on December 31, 2009.

If you live in New York City, enter one of the following county names:

If you live in  use county
Bronx Bronx
Brooklyn Kings
Manhattan New York
Queens Queens
Staten Island Richmond

Step 2 - Determine eligibility

Answer the questions on lines 1 through 4.

Line 5 - The management of your housing facility can tell you if the facility is completely exempt from paying real property taxes. If you mark the Yes box on line 5, you cannot claim this credit.

Line 6 - Generally, residents of nursing homes do not qualify for this credit because the nursing home is considered one household, and the residents’ combined income and rent expense usually exceed the limits set for this credit. If you are a resident of a nursing home, you must attach a statement explaining how your household does not exceed the income level of $18,000 or the average monthly rent of $450.

Line 7 - If you, your spouse, or another household member was 65 or older on January 1, 2010, and are filing Form IT-214, enter that person’s social security number in the boxes for the qualifying social security number at line 7.

Household members include all who share your residence and its furnishings, facilities, and accommodations, whether they are related to you or not.

However, tenants, subtenants, roomers, or boarders are not members of your household unless they are related to you in one of the following ways:

  • a son, daughter, or a descendent of either;
  • a stepson or stepdaughter;
  • a brother, sister, stepbrother, or stepsister;
  • a father, mother, or an ancestor of either;
  • a stepfather or stepmother;
  • a niece or nephew;
  • an aunt or uncle; or
  • a son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law.

No one can be a member of more than one household at one time.

Line 8 - List the name, social security number, and year of birth of everyone who lived in your household in 2009. List yourself and your spouse first; then list the other members of your household. If you need more space, list additional names and the requested information in the same format on a separate sheet and attach it to Form IT-214.

Step 3 - Determine household gross income

Note: If someone was a member of your household for only part of the tax year, include on lines 9 through 15 the income he or she received while a member of your household.

Line 9 - Federal adjusted gross income (FAGI) includes but is not limited to: wages, salaries, tips; taxable interest income; ordinary dividends; capital gain distributions; taxable amount of pensions and annuities; and taxable amount of social security benefits.

Enter the total FAGI for all members of your household from Form 1040A, line 22; Form 1040EZ, line 4; Form 1040, line 38; Form IT-150, line 11; or Form IT-201, line 19. If you or any member of your household does not have to file a federal or New York State return, use the instructions for the federal forms to calculate your federal adjusted gross income.

Line 10 - The most common New York State additions to FAGI are interest on federal and other states’ bonds; public employees 414(h) retirement contributions; and NYC flexible benefit program contributions. Form IT-150 filers: See lines 12 through 14 of Form IT-150. Form IT-201 filers: See lines 20 through 23 of Form IT-201. For a full list of the additions, see the instructions for Form IT-201.

Line 11 - Enter on line 11 social security payments not included on line 9, including all payments received under the Social Security Act and veterans disability pensions, reduced by any Medicare premiums deducted from your benefit, reported on Federal Form SSA-1099, Social Security Benefit Statement.

Line 14 - Enter cash public assistance and relief (for example, cash grants to clients, emergency aid to adults, value of food vouchers received by clients, etc.). Do not include amounts received from the Home Energy Assistance Program (HEAP) or medical assistance for the needy.

Line 15 - Other income may include:

  • nontaxable interest received from New York State, its agencies, instrumentalities, public corporations, or political subdivisions;
  • workers’ compensation;
  • support money, including foster care support payments;
  • income earned abroad exempted by section 911 of the Internal Revenue Code (IRC);
  • nontaxable strike benefits; and
  • the gross amount of loss-of-time insurance (for example, an accident or health insurance policy and disability benefits received under a no- fault automobile policy, etc.).

Do not include food stamps, medicare, medicaid, scholarships, grants, surplus food, or other relief in kind. Do not include payments made to veterans under the Federal Veterans’ Dioxin and Radiation Exposure Compensation Standards Act because of exposure to herbicides containing dioxin (agent orange), or pursuant to certain agent orange product liability litigation. Also do not include payments made to individuals because of their status as victims of Nazi persecution as defined in federal Public Law 103-286.

Line 17 - From Table 1 below, enter the rate that applies to your household gross income (line 16).

Step 4 - Compute real property tax

A residence is a dwelling that you own or rent, and up to one acre of land around it. It must be located in New York State. If your residence is on more than one acre of land, only the amount of real property taxes or rent paid that applies to the residence and only one acre around it may be used to figure the credit. (If you do not know how much rent or real property tax you paid for the one acre surrounding your residence, contact your local assessor.) Each residence within a multiple dwelling unit may qualify. A condominium, a cooperative, or a rental unit within a single dwelling is also a residence.

A trailer or mobile home that is used only for residential purposes is also a residence if the trailer or mobile home is assessed for real property tax purposes.

Lines 19 through 22 are for renters only; homeowners skip to line 23.

Line 19 Renters: Enter the total rent that you and all members of your household paid during 2009; do not include any subsidized part of your rental charge. If any part of your residence was rented by someone who was not a member of your household, do not include the rent paid by this individual on line 19.

Line 20 - Adjusted rent is the rent paid after subtracting any charges for heat, gas, electricity, furnishings, and board.

If you moved from one rented residence to another rented residence, calculate the adjusted rent for each residence. Add the total adjusted rent for all rented residences and enter on line 20.

Line 22 - Only 25% of your adjusted rent is considered real property taxes paid. Multiply the amount on line 20 by 25% (.25).

Lines 23 through 27 are for homeowners only; renters skip to Step 5.

Line 23 Homeowners: Enter any real property taxes paid for your residence by you or your spouse during 2009 to a county, city, town, village, or school district. In computing the amount of school district property taxes paid, include only the amount of school district property taxes paid that exceeds the amount of any local property tax rebate you received in 2009. Do not include any penalty and interest charges.

Real property taxes paid are all current, prior, and prepaid real property taxes, special ad valorem levies and assessments levied upon a residence owned or previously owned by a qualified taxpayer (or spouse, if the spouse occupied the residence for at least six months) and paid during the tax year.

Real property taxes paid also include any real estate taxes allowed (or which would be allowable if the taxpayer had filed a return on a cash basis) as a deduction for tenant-stockholders in a cooperative housing corporation under IRC section 216.

If any part of your residence was owned by someone who was not a member of your household, include only the real property taxes paid that apply to the part you and other qualified members of your household own.

If your residence was part of a larger unit, include only the amount of real property taxes paid that can be reasonably applied to your residence.

If you owned and occupied more than one residence during the tax year, add together the prorated part of real property taxes paid for the period you occupied each residence.

Line 24 - Enter any special assessments, but do not include any penalty and interest charges.

Line 26 Option for homeowners age 65 or older: If you are a homeowner age 65 or older, you may elect to include real property taxes not paid due to the exemption from tax under the Real Property Tax Law (RPTL) section 467. However, if you choose to include this amount Form IT-214, you can divide the line 33 amount equally among all filers, on line 26, your credit before limitation will be 25% (instead of 50%) of your eligible real property taxes. Complete the Worksheet to see if including the exemption amount on this line will result in a greater tax credit.

Step 5 - Compute credit amount

Line 28 - If you rented your residence for all of 2009, enter the amount from line 22.

If you owned your residence for all of 2009, enter the amount from line 27.

If you owned your residence for part of the tax year and rented your residence for part of the tax year, add the amount from line 27 to the amount from line 22. Enter the total on line 28.

The amount on line 28 must be greater than zero to claim this credit. Do not submit this form if line 28 is zero or less.

Line 31 - If you entered an amount on line 26 for the exemption for taxpayers 65 and older, multiply line 30 by 25% (.25). If you made no entry on line 26, multiply line 30 by 50% (.5) and enter the result.

Line 32 - The credit cannot be more than the amount listed in the chart below that applies to your household. Select your household limitation from the proper column, and enter the credit limit on line 32.

Line 33 - If more than one member of your household is filing Form IT-214, you can divide the line 33 amount equally among all filers, or you can divide the amount any way you want if you each agree to the amount of your share and attach a copy of the agreement to your Form IT-214. Enter only your share of the credit on line 33 (and on your return if you have to file one). If you are married and filing a joint Form IT-214, do not divide the credit.

Step 6 - Enter account information

Complete lines 34a through 34c. Do not complete these lines if you are filing Form IT-214 with your New York State income tax return. Instead, complete the lines for direct deposit on the return that you are filing. Also, do not complete these lines if you marked the box that indicates your refund would go to an account outside the U.S. (see Note below).

Note: New banking rules prohibit us from honoring requests for direct deposit when the funds for your refund would go to an account outside the U.S. Therefore, if you marked this box, we will send a check to the mailing address on your claim form.

Enter your routing and account numbers.

Line 34a - Enter your bank’s 9-digit routing number. If the first two digits are not 01 through 12, or 21 through 32, the direct deposit will be rejected and a check sent instead. On the sample check above, the routing number is 090090099. If your check states that it is payable through a bank different from the one where you have your checking account, do not use the routing number on that check. Instead, contact your bank for the correct routing number to enter on line 34a.

Line 34b - Mark an X in the box for the type of account, checking or savings.

Line 34c - Enter the account number where you want your real property tax credit deposited. If you mark Checking on line 34b, enter the account number shown on your checks. (On the sample check, the account number is 1357902468. Do not include the check number.) If you mark Savings on line 34b, you can get your savings account number from a preprinted savings account deposit slip, your passbook or other bank records, or from your bank. The account number can be up to 17 characters (both numbers and letters). Include hyphens but omit spaces and special symbols. Enter the number from left to right and leave any unused boxes blank.

The department will not notify you that your refund of real property tax credit has been deposited. Any refund to which you may be entitled will be reflected in your bank statement. However, if the amount we deposit is different from the amount of real property tax credit you claimed on your Form IT-214, we will send you a written explanation of the adjustment within two weeks from the date your refund of your real property tax credit is deposited.

If you do not complete line 34, the department will mail a check to the mailing address on your claim form. The check may be delayed due to extended processing time.

For information relating to collection of debts and disclaiming of spouse’s debt, see the instructions for Form IT-150 or Form IT-201.

Third-party designee

Complete this section only if you are not filing this claim with your New York State personal income tax return.

Do you want to authorize a friend, family member, or any other person (third-party designee) to discuss your claim with the New York State Tax Department?

If No, mark an X in the No box.

If Yes, mark an X in the Yes box. Print the designee’s name, phone number, and any five numbers the designee chooses as his or her personal identification number (PIN). If you want to authorize the paid preparer who signed your claim to discuss it with the Tax Department, print the preparer’s name and phone number in the spaces for the designee’s name and phone number (you do not have to provide a PIN).

If you mark the Yes box, you (and your spouse, if filing a joint claim) are authorizing the Tax Department to discuss with the designee any questions that arise during the processing of your claim. You are also authorizing the designee to:

  • give the Tax Department any information that is missing from your claim;
  • call the Tax Department for information about the processing of your claim or the status of your refund; and
  • respond to certain Tax Department notices that you share with the designee about math errors, offsets, and claim preparation. We will not send notices to the designee.

You are not authorizing the designee to receive your refund check, bind you to anything (including any additional tax liability), or otherwise represent you before the Tax Department. If you want the designee to perform those services for you, you must file Form POA-1, Power of Attorney. Copies of statutory tax notices or documents (such as a Notice of Deficiency) will only be sent to your designee if you file Form POA-1.

The authorization will end automatically one year after the later of April 15, 2010, or the date you filed your 2009 claim.

Sign Form IT-214 and attach it to the return you are filing. If you are not filing a return, mail Form IT-214 to: State Processing Center, PO Box 61000, Albany NY 12261-0001.

Private delivery services - If you choose, you may use a private delivery service, instead of the U.S. Postal Service, to mail in your form and tax payment. However, if, at a later date, you need to establish the date you filed or paid your tax, you cannot use the date recorded by a private delivery service unless you used a delivery service that has been designated by the U.S. Secretary of the Treasury or the Commissioner of Taxation and Finance. (Currently designated delivery services are listed in Publication 55, Designated Private Delivery Services. See Need help? below for information on obtaining forms and publications.) If you have used a designated private delivery service and need to establish the date you filed your form, contact that private delivery service for instructions on how to obtain written proof of the date your form was given to the delivery service for delivery. If you use any private delivery service, whether it is a designated service or not, send the forms covered by these instructions to: State Processing Center, 101 Enterprise Drive, Kingston NY 12401.

If you pay someone to prepare Form IT-214, the paid preparer must also sign it and fill in the other blanks in the paid preparer’s area. If someone prepares Form IT-214 for you and does not charge you, that person should not sign it.

Note to paid preparers - When signing Form IT-214, you must enter your New York tax preparer registration identification number (NYTPRIN) if you are required to have one. Also, you must enter your federal preparer tax identification number (PTIN) if you have one; if not, you must enter your social security number.

Privacy notification - The Commissioner of Taxation and Finance may collect and maintain personal information pursuant to the New York State Tax Law, including but not limited to, sections 5-a, 171, 171-a, 287, 308, 429, 475, 505, 697, 1096, 1142, and 1415 of that Law; and may require disclosure of social security numbers pursuant to 42 USC 405(c)(2)(C)(i).

This information will be used to determine and administer tax liabilities and, when authorized by law, for certain tax offset and exchange of tax information programs as well as for any other lawful purpose.

Information concerning quarterly wages paid to employees is provided to certain state agencies for purposes of fraud prevention, support enforcement, evaluation of the effectiveness of certain employment and training programs and other purposes authorized by law.

Failure to provide the required information may subject you to civil or criminal penalties, or both, under the Tax Law.

This information is maintained by the Manager of Document Management, NYS Tax Department, W A Harriman Campus, Albany NY 12227; telephone (518) 457-5181.