New York State Department of Taxation and Finance

Instructions for Form IT-214 Claim for Real Property Tax Credit for Homeowners and Renters

IT-214-I

General informationWhat 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 2013: Yourhouseholdgrossincomewas$18,000orless. YouoccupiedthesameNewYorkresidenceforsixmonthsormore. YouwereaNewYorkStateresidentforallof2013. Youcouldnotbeclaimedasadependentonanothertaxpayers

federal income tax return. Yourresidencewasnotcompletelyexemptedfromrealpropertytaxes. Thecurrentmarketvalueofallrealpropertyyouowned,suchas

houses, garages, and land, was $85,000 or less. Additionally,youmustmeetalltheconditionslistedundereither

Homeowners or Renters below:

Homeowners You or your spouse paid real property taxes. Anyrentyoureceivedfornonresidentialuseofyourresidencewas

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 submit it with your New York State personalincometaxreturn,FormIT-201.IfyoudonthavetofileaNewYorkreturn,butyouqualifyforthiscredit,justcompleteandfileForm IT-214 to claim a refund of the credit.

Only one credit is allowed per household. If more than one household memberqualifiesforthecredit,youmaydividethecredit.EachmemberofyourhouseholdwhoqualifiesforthecredithastofileaseparateForm IT-214 (see the line 33 instructions for division of the credit). However,ifyouandyourspousearefilingajointreturn,youmustfileajointclaimonFormIT-214.Thetermspouse should be read as gender-neutral and includes a person in a marriage with a same-sex spouse.

You cannot fileaclaimfortherealpropertytaxcreditforataxpayerwhodiedbeforefilinga2013NewYorkStatepersonalincometaxreturnorForm IT-214.

Amending Form IT-214 If you need to amend a claim, write Amended 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? IfyouarefilingaNewYorkStateincometaxreturn,theduedateand mailing address are the same for Form IT-214. Simply submit Form IT-214 with your return.

IfyouarefilingFormIT-214byitself,senditto:NYS Tax Processing, PO Box 22017, Albany NY 12201-2017. File your 2013 claim after January1,2014,butnotlaterthanApril17,2017.

The deadlines for previous years are as follows:Year Last date to file:2010 April18,20142011 April17,20152012 April15,2016

How to fill in Form IT-214Please follow these guidelines: Useblackinkonly(noredorothercolorinkorpencils)toprintortype

all entries. Donotwriteindollarsigns,commas,ordecimalpointswhenmaking

entries. Whenenteringamountsonthisclaim,enterwholedollaramountsonly(zeroshavebeenpreprinted).Usethefollowingroundingruleswhenentering your amounts; drop amounts below 50 cents and increase amounts from 50 to 99 cents to the next dollar. For example, $1.39 becomes $1 and $2.50 becomes $3.

MarkanX tofillinboxesasappropriate.Donotuseacheckmark.Keep your Xs and numerals inside the boxes.

Specific instructionsStep 1 Enter identifying informationEnterthefollowinginthespacesprovided: Name: First name, middle initial, and last name for you, and, if you are filingajointclaim,yourspouse.

Mailing address: PO box or street address, city, state, and ZIP code where you wish to receive your mail (refund and correspondence).

Foreign addresses: Entertheinformationinthefollowingorder:city,abbreviationfortheprovinceorstate,postalcode(followthecountryspractice), and country. Do not abbreviate the country name.

Ifyoumove,notifytheU.S.PostalServiceofthenewaddress. Street address: Next, enter the street address of the New York residencethatqualifiesyouforthiscreditifitisdifferentfromyourcurrent mailing address or if your mailing address is a PO box. If not, enter the word same on the street address line.

Date(s) of birth and social security number(s):Enteryourdateof birth and social security number (SSN) in the spaces beside your name.Ifyouaremarriedfilingajointclaim,alsoenteryourspousesdate of birth and social security number.

New York State county of residence:EnterthecountyinNewYorkState where you lived on December 31, 2013. If you live in New York City, enter one of the following county names:

If you live in enter countyBronx BronxBrooklyn KingsManhattan New YorkQueens QueensStaten Island Richmond

Step 2 Determine eligibilityAnswerthequestionsonlines1through4.

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 residentscombinedincomeandrentexpenseusuallyexceedthelimitssetfor this credit. If you are a resident of a nursing home, you must submit a statement explaining how your household does not exceed the income level of $18,000 or the average monthly rent of $450.

Line 7 Enterthename,socialsecuritynumber,anddateofbirth(mm-dd-yyyy)ofanyhouseholdmemberwhoisfilingFormIT-214and was 65 or older on January 1, 2014. If more than one household member is over age 65, enter only one on this line and all others on line 8.

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

Table 1If the amount on line 16 is: Your rate is: $ 3,000 or less .035 $ 3,001 to $ 5,000 .040 $ 5,001 to $ 7,000 .045 $ 7,001 to $ 9,000 .050 $ 9,001 to $11,000 .055 $11,001 to $14,000 .060 $14,001 to $18,000 .065

However, tenants, subtenants, roomers, or boarders are not members of your household unless they are related to you in one of the following ways: ason,daughter,oradescendentofeither; astepsonorstepdaughter; abrother,sister,stepbrother,orstepsister; afather,mother,oranancestorofeither; astepfatherorstepmother; anieceornephew; anauntoruncle;or ason-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 Enterthename,socialsecuritynumber,anddateofbirth(mm-dd-yyyy) of all household members not included on line 7 who lived in the household in 2013. If you need more space, list additional names and the requested information in the same format on a separate sheet (be sure to include your name and social security number) and submit it with Form IT-214.

Step 3 Determine household gross incomeNote: 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 Federaladjustedgrossincome(FAGI)includesbutisnotlimitedto: wages, salaries, tips; taxable interest income; ordinary dividends; capital gain distributions; taxable amount of pensions and annuities; and taxableamountofsocialsecuritybenefits.

EnterthetotalFAGIforallmembersofyourhouseholdfromyourfederalreturn(s).Ifyouoranymemberofyourhouseholddoesnothavetofileafederal or New York State return, use the instructions for the federal forms to calculate your federal adjusted gross income.

Line 10 ThemostcommonNewYorkStateadditionstoFAGIareinterestonfederalandotherstatesbonds;publicemployees414(h)retirementcontributions;andNYCflexiblebenefitprogramcontributions.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 Enteronline11socialsecuritypaymentsnotincludedonline9,includingallpaymentsreceivedundertheSocialSecurityActandveteransdisabilitypensions,reducedbyanyMedicarepremiumsdeductedfromyourbenefit,reportedonFederalFormSSA-1099,Social Security Benefit Statement.

Line 14 Entercashpublicassistanceandrelief(forexample,cashgrantsto clients, emergency aid to adults, value of food vouchers received by clients,etc.).DonotincludeamountsreceivedfromtheHomeEnergyAssistanceProgram(HEAP)ormedicalassistancefortheneedy.

Line 15 Other income may include: nontaxableinterestreceivedfromNewYorkState,itsagencies,

instrumentalities, public corporations, or political subdivisions; workerscompensation; supportmoney,includingfostercaresupportpayments; incomeearnedabroadexemptedbysection911oftheInternal

Revenue Code (IRC); nontaxablestrikebenefits;and thegrossamountofloss-of-timeinsurance(forexample,anaccidentorhealthinsurancepolicyanddisabilitybenefitsreceivedunderano-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 veteransundertheFederalVeteransDioxinandRadiationExposureCompensationStandardsActbecauseofexposuretoherbicidescontaining dioxin (agent orange), or pursuant to certain agent orange productliabilitylitigation.Alsodonotincludepaymentsmadetoindividuals because of their status as victims of Nazi persecution as definedinfederalPublicLaw103-286.

Line 17 From Table 1 below, enter the rate that applies t