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New York Free Printable Form IT-258 Claim for Nursing Home Assessment Credit Tax Year 2023 for 2024 New York Claim for Nursing Home Assessment Credit

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Claim for Nursing Home Assessment Credit
Form IT-258 Claim for Nursing Home Assessment Credit Tax Year 2023

Department of Taxation and Finance Claim for Nursing Home Assessment Credit IT-258 Tax Law – Section 606(hh) Submit this form with Form IT-201 or Form IT-203. See instructions on back. Name(s) as shown on return Your Social Security number Part 1 – Nursing home information (must be located in New York State) New York State residential health care facility Address (number and street) City State ZIP code NY Resident’s name (if different from the taxpayer claiming the credit) Resident’s Social Security number Part 2 – Credit amount 1 Enter the 6% base-rate portion of the assessment imposed on a New York residential health care   facility and paid directly by you during this tax year. (Do not enter the amount of the total care   expenses you paid during the year; see instructions.) ..................................................................... 1   Enter the line 1 amount and code 258 on Form IT-201-ATT, line 12, or Form IT-203-ATT, line 12. 258001230094 .00 IT-258 (2023) (back) Instructions General information For tax years beginning on or after January 1, 2005, Tax Law section 606(hh) allows a credit against the personal income tax for the amount of the assessment imposed on a New York residential health care facility pursuant to Public Health Law section 2807‑d(2)(b) and paid directly by an individual. The assessment must be separately stated and accounted for on the billing statements or other statements of a resident of a residential health care facility, and must be paid directly by the individual taxpayer claiming the credit. If an individual other than the resident is actually paying the assessment, the individual who paid the assessment, not the resident, is entitled to claim the credit. Who is eligible This credit is only available to individuals who directly paid the assessment. An individual may claim the full credit for amounts directly paid even though the resident may be receiving benefits from a long-term care insurance policy. If a resident of a facility assigns his or her long-term care insurance benefits to a residential health care facility, the resident is treated as having paid that amount toward the total nursing home bill. The credit is not available if the assessment is paid through private health insurance, with public funds (such as medicaid), or by a trust or other entity. How to claim the credit File Form IT‑258 and transfer the amount of credit to your tax return as instructed (if you are an individual and you directly paid the assessment imposed on a residential health care facility). Amount of credit The amount of the credit is the assessment amount separately stated and accounted for on the billing statements or other statements. It is not the amount of the total care expenses paid in Part 2. Any amount of the credit not during the year. See deductible in the current tax year may be refunded without interest. Specific instructions See the instructions for your tax return for the Privacy notification or if you need help contacting the Tax Department. Part 1 – Nursing home information Enter the name and address of the New York residential health care facility in the space provided in Part 1. Also enter the name and Social Security number of the health care facility resident, if the resident is not the taxpayer claiming this credit. Part 2 – Credit amount Line 1 – Enter the 6% base-rate portion of the assessment separately stated and accounted for on your billing statements or other statements and paid directly by you during this tax year. There is a temporary rate increase of the assessment percentage, however, the NYS credit is still limited to the 6% allowed pursuant to Public Health Law section 2807-d(2)(b). Example: During the tax year, you paid a total of $106,800 for nursing home care including $100,000 for total care expenses and $6,800 for New York State assessment. The amount of the credit allowed would be $6,000 ($100,000 total care expenses X .06). Although the New York assessment rate fluctuates, the credit is limited to 6% of the total care expenses. 258002230094 If the billing statements or other statements show the amount of expenses instead of the amount assessed by New York State, or if you are unable to determine the 6% portion of your assessment allowed for this credit, contact the health care facility to obtain the New York State assessment amount eligible for this credit. Keep a copy of the billing statements for your records to substantiate the amount of credit claimed.
Extracted from PDF file 2023-new-york-form-it-258.pdf, last modified October 2006

More about the New York Form IT-258 Individual Income Tax Tax Credit TY 2023

This form is for New York state taxpayers who are eligible for the Nursing Home Assessment Credit.

We last updated the Claim for Nursing Home Assessment Credit in January 2024, so this is the latest version of Form IT-258, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form IT-258 directly from TaxFormFinder. You can print other New York tax forms here.


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Other New York Individual Income Tax Forms:

TaxFormFinder has an additional 271 New York income tax forms that you may need, plus all federal income tax forms.

Form Code Form Name
Form IT-201 Individual Income Tax Return
Form IT-201-D Resident Itemized Deduction Schedule (DISCONTINUED)
IT-201-V Payment Voucher for Income Tax Returns
Form IT-201-I Individual Income Tax Return Instructions
Form IT-203 Nonresident Income Tax Return

Download all NY tax forms View all 272 New York Income Tax Forms


Form Sources:

New York usually releases forms for the current tax year between January and April. We last updated New York Form IT-258 from the Department of Taxation and Finance in January 2024.

Show Sources >

Form IT-258 is a New York Individual Income Tax form. States often have dozens of even hundreds of various tax credits, which, unlike deductions, provide a dollar-for-dollar reduction of tax liability. Some common tax credits apply to many taxpayers, while others only apply to extremely specific situations. In most cases, you will have to provide evidence to show that you are eligible for the tax credit, and calculate the amount of the credit to which you are entitled.

About the Individual Income Tax

The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.

Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!

Historical Past-Year Versions of New York Form IT-258

We have a total of twelve past-year versions of Form IT-258 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2023 Form IT-258

Form IT-258 Claim for Nursing Home Assessment Credit Tax Year 2023

2022 Form IT-258

Form IT-258 Claim for Nursing Home Assessment Credit Tax Year 2022

2021 Form IT-258

Form IT-258 Claim for Nursing Home Assessment Credit Tax Year 2021

2020 Form IT-258

Form IT-258 Claim for Nursing Home Assessment Credit Tax Year 2020

2019 Form IT-258

Form IT-258:2019:Claim for Nursing Home Assessment Credit:it258

2018 Form IT-258

Form IT-258:2018:Claim for Nursing Home Assessment Credit:it258

2017 Form IT-258

Form IT-258:2017:Claim for Nursing Home Assessment Credit:it258

2016 Form IT-258

Form IT-258:2016:Claim for Nursing Home Assessment Credit:IT258

2015 Form IT-258

Form IT-258:2015:Claim for Nursing Home Assessment Credit:IT258

Claim for Nursing Home Assessment Credit 2014 Form IT-258

Form IT-258:2014:Claim for Nursing Home Assessment Credit:IT258

Claim for Nursing Home Assessment Credit 2013 Form IT-258

Form IT-258:2013:Claim for Nursing Home Assessment Credit:IT258

2012 Form IT-258

Form IT-258:2012:Claim for Nursing Home Assessment Credit:IT258


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