214001250094 1 Were you a New York State resident for all of 2025..................................................................................... 1 Yes No 2 Did you occupy the same residence for at least six months during 2025?.................................................. 2 Yes No If you marked an X in the No box on line 1 or 2, stop; you do not qualify for this credit. 3 Did you own real property with a current market value of more than $85,000 during 2025?....................... 3 Yes No 4 Can you be claimed as a dependent on another taxpayer’s 2025 federal return?...................................... 4 Yes No 5 Did you reside in public housing, or other residence completely exempted from real property taxes in 2025? (see instr.). 5 Yes No If you marked an X in the Yes box on line 3, 4, or 5, stop; you do not qualify for this credit. 6 Did you live in a nursing home during 2025? (If you mark an X in the Yes box, see instructions.)....................... 6 Yes No Department of Taxation and Finance Claim for Real Property Tax Credit For Homeowners and Renters Tax Law – Section 606(e) IT-214 Street address of New York residence that qualifies you for this credit, if different from above Apartment number City, village, or rural route State ZIP code

NY You must enter dates of birth and Social Security numbers above. Step 2 – Determine eligibility (For lines 1 through 6, mark an X in the appropriate box.) Step 1 – Enter identifying information A – First name Last name B – Social Security number C – Date of birth

(mmddyyyy) Your first name MI Your last name (for a joint claim, enter spouse’s name) Your date of birth (mmddyyyy) Your Social Security number Spouse’s first name MI Spouse’s last name Spouse’s date of birth (mmddyyyy) Spouse’s Social Security number Current mailing address (number and street or PO Box) Apartment number New York State county of residence City, village, or post office State ZIP code Country 7 Complete below if you, your spouse (if married), or a dependent was 65 or older (see instructions). For office use only Step 3 – Determine excess of federal adjusted gross income 8 Federal adjusted gross income (FAGI) (see instructions) ............................................................................. 8 .00

If line 8 is more than $18,000, stop; you do not qualify for this credit. 9 Enter the rate that applies to your federal adjusted gross income (line 8) (see Table 1 on the last

page of this form)........................................................................................................................................ 9 10 Multiply line 8 by line 9................................................................................................................................ 10 .00

214002250094 Step 5 – Credit amount 18 Renters: Enter amount from line 14. Homeowners: Enter amount from line 17 (see instructions)............... 18 .00

If line 18 is zero or less, stop; no credit is allowed. 19 Enter amount from line 10............................................................................................................................ 19 .00

If line 19 is equal to or more than line 18, stop; you do not qualify for this credit. 20 Credit amount (Enter the appropriate amount from table A or B on the last page of this form)................... 20 .00 • If you are filing this claim with your New York State income tax return: Enter the line 20 amount on Form IT-201, line 67. • If you are not filing this claim with a New York State income tax return, you must choose how you will receive your refund. Direct deposit: The Tax Department will deposit the amount of your refund into your bank account. Direct deposit is secure and is the fastest way to get your refund. Paper check refunds: The Tax Department will mail your refund check to the mailing address entered on your claim. Paper checks for joint filers will be issued with both names and must be signed by both spouses. Paper checks take weeks to be mailed. Mark an X in either the direct deposit or paper check box to indicate your refund choice. direct deposit (fill in line 21) - or - paper check Step 4 – Compute real property tax

11 Enter the total amount of rent you paid during 2025. (Do not include any subsidized

part of your rental charge.) ................................................................................................. 11 .00

12 Adjusted rent – If line 11 includes charges for: Enter on line 12

heat, gas, electricity, furnishings, and board............. 50% (0.5) of line 11

heat, gas, electricity, and furnishings......................... 75% (0.75) of line 11

heat, gas, and electricity ........................................... 80% (0.8) of line 11

heat or heat and gas ................................................ 85% (0.85) of line 11

none of the above ..................................................... 100% of line 11........................... 12 .00

13 Average monthly adjusted rent (divide line 12 by the number of months you paid rent) ............ 13 .00

If line 13 is more than $450, stop; you do not qualify for this credit.

14 Multiply line 12 by 25% (0.25); enter here and on line 18 ................................................. 14 .00

15 Real property taxes paid during 2025 (see instructions)...................................................... 15 .00

16 Special assessments ........................................................................................................ 16 .00

17 Add lines 15 and 16; enter here and on line 18 ................................................................ 17 .00 Renters only Homeowners only Page 2 of 3 IT-214 (2025)

214003250094 Your signature Your occupation Spouse’s signature and occupation (if joint claim) Date Daytime phone number Email: • If you are filing a NYS income tax return, submit this form with your return. • If you are not filing a NYS income tax return, mail this form to: NYS TAX PROCESSING, PO BOX 15192, ALBANY NY 12212-5192. Step 6 – Enter account information for direct deposit (see instructions) IT-214 (2025) Page 3 of 3 Your Social Security number If the funds for your refund would go to an account outside the U.S., mark an X in this box (see instructions) ....................................... 21 Direct deposit (see instructions): Complete the following to have your refund deposited directly to your bank account.

21a Account type: Personal checking - or - Personal savings - or - Business checking - or - Business savings

21b Routing number 21c Account number Print designee’s name Designee’s phone number Personal identification

( ) number (PIN) Email: Third-party designee? (see instr.) Yes No ▼ Taxpayers must sign here ▼ ( ) ▼ Paid preparer must complete ▼

(see instructions) Preparer’s NYTPRIN NYTPRIN

excl. code Preparer’s signature Preparer’s printed name Firm’s name (or yours, if self-employed)

Preparer’s PTIN or SSN Address

Employer identification number

Date Email: Table 1 If the amount on line 8 is: Your rate is: $ 0 to 3000 0.035 3,001 to 5,000 0.040 5,001 to 7,000 0.045 7,001 to 9,000 0.050 9,001 to 11,000 0.055 11,001 to 14,000 0.060 14,001 to 18,000 0.065 Table A: Taxpayers age 65 or older If you made an entry on line 7 and the amount on line 8 is: Then enter on line 20: $ 0 to 3,000 $375 3,001 to 5,000 330 5,001 to 7,000 300 7,001 to 9,000 260 9,001 to 11,000 230 11,001 to 14,000 200 14,001 to 18,000 150 Table B: Taxpayers under age 65 If you did not make an entry on line 7 and the amount on line 8 is: Then enter on line 20: $ 0 to 5,000 $75 5,001 to 9,000 70 9,001 to 14,000 60 14,001 to 18,000 50