Claim for credit.

(1) For purposes of section 606(e)(9) of the Tax Law, in order to claim a real property tax circuit breaker credit, a qualified taxpayer must file a completed “New York State Claim for Real Property Tax Credit for Homeowners and Renters” (form IT-214) within the period of time specified in section 606(e)(9) of the Tax Law. Where the real property tax circuit breaker credit is required to be divided between or among two or more qualified taxpayers in a household (see section 606[e][6] of the Tax Law), each of such qualified taxpayers (except as otherwise provided in paragraph [b] [2] of this section) must file a separate “New York State Claim for Real Property Tax Credit for Homeowners and Renters” (form IT-214) for each such taxpayer's portion of such credit. The “New York State Claim for Real Property Tax Credit for Homeowners and Renters” (form IT-214) may be signed and filed on behalf of a qualified taxpayer by such qualified taxpayer's legal guardian or attorney in fact (see paragraph [c][2] of this section).

(2) Where the qualified taxpayer is required or chooses to file a New York State resident personal income tax return in accordance with provisions of section 651 of the Tax Law (or if the qualified taxpayer files an amended New York State resident personal income tax return), the completed form IT-214 must be filed with such return or amended return.