Division of the real property tax circuit breaker credit among two or more qualified household members.

(1) For purposes of section 606(e)(6) of the Tax Law, except as otherwise provided in paragraph (2) of this subdivision, where two or more members of a household are able to meet the qualifications for a qualified taxpayer (including a husband and wife who file separate New York State resident personal income tax returns), the one real property tax circuit breaker credit allowable for the taxable year must be divided between or among such individuals on the separate claim form filed by each of such individuals in accordance with the provisions of subdivision (d) of this section. Where a division other than an equal division of the real property tax circuit breaker credit is agreed upon by each of the qualified taxpayers in a household, a copy of the written agreement provided for by section 606(d)(6) of the Tax Law must be filed by each qualified taxpayer with his or her separate claim form (see subdivision [d] of this section). This written agreement must be signed by each of the qualified taxpayers in the household. Such agreement may be signed on behalf of a qualified taxpayer by such qualified taxpayer's legal guardian or attorney in fact (see paragraph [c][2] of this section).