Department of Taxation and Finance Instructions for Form IT-214 Claim for Real Property Tax Credit for Homeowners and Renters IT-214-I Did you know? You may choose direct deposit of all or part of your New York State personal income tax refund in up to three New York State 529 college savings accounts (NYS 529 accounts). If you choose direct deposit of your refund into a NYS 529 account, you must file Form IT-214 with a completed Form IT-201, Resident Income Tax Return (even if you are not otherwise required to file a New York State return), and attach Form IT-195, Allocation of Refund. There is no minimum deposit into the College Savings Program Direct Plan. The minimum deposit into the Advisor Guided College Savings Program is $25. For information about filing Forms IT-201 and IT-195, see Form IT-201-I, Instructions for Form IT-201. For information about the NYS 529 college savings program, visit their website at www.nysaves.org. General information What is the real property tax credit? The real property tax credit may be available to New York State residents who have federal adjusted gross income (FAGI) of $18,000 or less, and pay real property taxes or rent for their residences, or both. If you, your spouse (if married filing a joint return) and all dependents claimed are under age 65, the credit can be as much as $75. If you, your spouse (if married filing a joint return), or a dependent claimed 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 2025: • Your federal adjusted 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 2025. • 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: Homeowners – You or your spouse (if married filing jointly) 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 your spouse (if married filing jointly) paid rent for your residence. – The average monthly rent you or your spouse (if married filing jointly) paid was $450 or less, not counting charges for heat, gas, electricity, furnishings, or board. Notes: • If the current market value of a real property is more than $85,000, then no credit is allowed for any owners of that property. • If the current average monthly rent paid for a rented property (for example: an apartment) was more than $450, then no credit is allowed for any renters of that rented property. 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 personal income tax return, Form IT-201. If you do not 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 qualifying taxpayer. Each qualifying taxpayer must file a separate Form IT-214. However, if you and your spouse are filing a joint return, you must file a joint claim on one Form IT-214. The term spouse should be read as gender-neutral and includes a person in a marriage with a same-sex spouse. You cannot file a claim for the real property tax credit for a taxpayer who died before filing a 2025 New York State personal income tax return or Form 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? 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 submit Form IT-214 with your return. If you are filing Form IT-214 by itself, send it to: NYS Tax Processing, PO Box 15192, Albany NY 12212-5192. File your 2025 claim after January 1, 2026, but not later than April 16, 2029 The deadlines for previous years are as follows: Year Last date to file: 2022 April 15, 2026 2023 April 15, 2027 2024 April 17, 2028 How to fill in Form IT-214 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, decimal points, dashes, or slashes when making entries. • When entering amounts on this claim, enter whole dollar amounts only (zeros have been preprinted). Use the following rounding rules when entering your amounts: - Drop amounts that are less than 50 cents. For example, $1.39 becomes $1. - Increase amounts that are 50 cents or more to the next dollar. For example, $2.50 becomes $3. • Mark an X to fill in boxes as appropriate. Do not use a check mark. Keep your entries 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 claim, your spouse. • DateS of birth and Social Security numberS: Enter your date of birth and Social Security number (SSN) in the spaces beside your name. Enter all four digits for the year. If you are married filing a joint claim, also enter your spouse’s date of birth and Social Security number. • Mailing address: PO Box or street address, city, state, ZIP code, and country where you wish to receive your mail (refund and correspondence). Do not abbreviate the country name.

Foreign addresses: Enter the information in the following order: city, abbreviation for the province or state, postal code (follow the country’s practice), and country. Do not abbreviate the country name.

If you move, notify the U.S. Postal Service of the new address. • New York State county of residence: Enter the county in New York State where you lived on December 31, 2025. If you live in New York City, enter one of the following county names: If you live in enter county Bronx Bronx Brooklyn Kings Manhattan New York Queens Queens Staten Island Richmond

• 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. 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 rent expense usually exceed the limits set for this credit. If you are a resident of a nursing home, you must submit a statement explaining how you do not exceed the income level of $18,000 or the average monthly rent of $450. Line 7 – Enter the name, Social Security number, and date of birth (mmddyyyy) if you, your spouse (if married filing jointly), or a dependent claimed was 65 or older on January 1, 2026. If you do not have to file a federal or New York State return, use the instructions for the federal forms to determine who qualifies to be claimed as your dependent. Step 3 – Determine excess of federal adjusted gross income Line 8 – 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 from your federal or New York returns. If you and your spouse (if married filing jointly) do not have to file a federal or New York State return, use the instructions for the federal forms to calculate your FAGI. Your federal adjusted gross income cannot be an amount less than zero. If the amount is less than zero, enter 0. Note: Married filed joint taxpayers must calculate a combined FAGI. 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. Note: Mobile homeowners who rent their lots and do not pay the real property taxes should follow the instructions for renters. Mobile homeowners who pay the real property taxes should follow the instructions for homeowners. Lines 11 through 14 are for renters only; homeowners skip to line 15. Line 11 Renters: Enter the total rent you or your spouse (if married filing jointly) paid during 2025; do not include any subsidized part of your rental charge. Line 12 – 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 12. Line 14 – Only 25% of your adjusted rent is considered real property taxes paid. Multiply the amount on line 12 by 25% (0.25). Lines 15, 16, and 17 are for homeowners only; renters skip to Step 5. Line 15 Homeowners: Enter any real property taxes you or your spouse (if married filing jointly) paid for your residence during 2025 to a county, city, town, village, or school district. If your residence is on more than one acre of land, only enter the amount of taxes paid on the residence and the one acre of land around it. See the definition of residence above. In computing the amount of taxes paid, you must reduce taxes paid by any School Tax Relief (STAR) credit [Tax Law section 606(eee)]. 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 married filing jointly] 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 other than you or your spouse (if married filing jointly), include only the real property taxes paid that apply to the part you or your spouse (if married filing jointly) 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 16 – Enter any special assessments, but do not include any penalty and interest charges. Step 5 – Credit amount Line 18 – If you rented your residence for all of 2025, enter the amount from line 14. If you owned your residence for all of 2025, enter the amount from line 17. 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 17 to the amount from line 14. Enter the total on line 18. The amount on line 18 must be greater than zero to claim this credit. Do not submit this form if line 18 is zero or less. Step 6 – Enter account information for direct deposit (skip Step 6 if you are filing Form IT-214 with your NYS income tax return) If you marked the box that indicates your refund would go to an account outside the U.S., stop. Do not complete lines 21a, 21b, or 21c (see Note). All others, supply the information requested for lines 21a, 21b, and 21c. Note: 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. If you chose direct deposit at line 20, enter your account information on line 21 for a fast and secure direct deposit of your refund. If you do not enter complete and correct account information at line 21, the deposit cannot be done, and you will receive a check in the mail. Use the sample image as a guide; enter your own information exactly as it appears on your own check or bank records. Do not enter the information from the sample check. Line 21a – Mark an X in the box for the type of account. Line 21b – Enter your bank’s 9‑digit routing number (refer to your check or contact your bank). The first two digits always begin with 01 through 12, or 21 through 32. On the sample check, the routing number is 111111111. Note: 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 21b. Line 21c – Enter your account number. • If you marked personal or business checking on line 21a, enter the account number shown on your checks. Page 2 of 3 IT-214-I (2025)

Visit our website at www.tax.ny.gov • get information and manage your taxes online • check for new online services and features Telephone assistance Automated income tax refund status: 518-457-5149 Personal Income Tax Information Center: 518-457-5181 To order forms and publications: 518-457-5431 Text Telephone (TTY) or TDD Dial 7-1-1 for the equipment users New York Relay Service Need help? • If you marked personal or business savings on line 21a, enter 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. On the sample check, the account number is 9999999999. Sample JOHN SMITH 999 Maple Street Someplace, NY 10000 Date 1234 15-0000/0000 Pay to the Order of Dollars SOME BANK Someplace, NY 10000 For Do not include the check number 9999999999 1234 Note: The routing and account numbers may appear in different places on your check. $ 111111111 X X Sample routing number Sample account number 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. For information relating to collection of debts and disclaiming of spouse’s debt, see the instructions for 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, return preparer, 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, email address, and any five numbers the designee chooses as their 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 an email address or 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 related to this claim. You are also authorizing the designee to give and receive confidential taxpayer information relating to: • this claim, including missing information, • the status of your claim or refund, and • any notices arising from this filing that you share with the designee (they will not be sent to the designee). This authorization will not expire but will only cover matters relating to this claim. If you decide to revoke this designee’s authority at any time, call us (see Need help?). You are not authorizing the designee to receive your refund, bind you to anything, or otherwise represent you before the Tax Department. If you want someone to represent you or perform services for you beyond the scope of the third-party designee, you must designate the person using a power of attorney, (for example, Form POA-1, Power of Attorney). For additional information on third-party designees and other types of authorizations, visit our website at www.tax.ny.gov (search: POA). Step 7 – Sign and mail Sign Form IT-214 and submit it with the return you are filing. If you are not filing a return, mail Form IT-214 to: NYS Tax Processing, PO Box 15192, Albany NY 12212-5192. Keep a copy. Private delivery services – If you are not submitting your form by U.S. Mail, see Publication 55, Designated Private Delivery Services, for the address and other information. Paid preparer’s signature If you pay someone to prepare your Form IT-214, the paid preparer must also sign it and fill in the other blanks in the paid preparer’s area of your form. A person who prepares your form and does not charge you should not fill in the paid preparer’s area. Paid preparer’s responsibilities – Under the law, all paid preparers must sign and complete the paid preparer section of the form. Paid preparers may be subject to civil or criminal sanctions, or both, if they fail to complete this section in full. When completing this section, enter your New York tax preparer registration identification number (NYTPRIN) if you are required to have one. If you are not required to have a NYTPRIN, enter in the NYTPRIN excl. code box one of the specified 2-digit codes listed below that indicates why you are exempt from the registration requirement. You must enter a NYTPRIN or an exclusion code. Also, you must enter your federal preparer tax identification number (PTIN) if you have one; if not, you must enter your Social Security number. Code Exemption type Code Exemption type 01 Attorney 02 Employee of attorney 03 CPA 04 Employee of CPA 05 PA (Public Accountant) 06 Employee of PA 07 Enrolled agent 08 Employee of enrolled agent 09 Volunteer tax preparer 10 Employee of business preparing that business’ return See our website for more information about the tax preparer registration requirements. Privacy notification New York State Law requires all government agencies that maintain a system of records to provide notification of the legal authority for any request for personal information, the principal purposes for which the information is to be collected, and where it will be maintained. To view this information, visit our website, or, if you do not have Internet access, call and request Publication 54, Privacy Notification. See Need help? for the Web address and telephone number. Note: If you need translation or interpretation services in your language, see www.tax.ny.gov (search: language) or call 518-453-8137. IT-214-I (2025) Page 3 of 3