IT-214: Claim for Real Property Tax Credit for Homeowners and Renters (2025)
New York · NY DTF · Used for tax years 2025
New York Form IT-214 is used by homeowners and renters to claim the real property tax credit for 2025. It reports federal adjusted gross income and rent or real property taxes paid, determines eligibility, and calculates the credit amount.
Who files this form
Form IT-214 is used by homeowners and renters to claim New York’s real property tax credit for 2025.
To qualify, you must:
- Have been a New York State resident for all of 2025.
- Have occupied the same residence for at least six months during 2025.
- Not have owned real property with a current market value of more than $85,000 during 2025.
- Not be claimable as a dependent on another taxpayer’s 2025 federal return.
- Not have lived in public housing or another residence completely exempt from real property taxes in 2025.
- Have federal adjusted gross income on line 8 of $18,000 or less.
Renters must also have average monthly adjusted rent of $450 or less on line 13. For all claimants, line 18 must be greater than zero, and line 19 must be less than line 18.
If you lived in a nursing home during 2025, the form directs you to consult the instructions. Those instructions are not included in the supplied text.
What you'll need
Have the following information ready to complete the form:
- Your name, date of birth, Social Security number, mailing address, and New York county of residence. For a joint claim, include your spouse’s identifying information.
- The address of the New York residence that qualifies you for the credit, if different from your mailing address.
- The name, Social Security number, and date of birth requested on line 7 if you, your spouse, or a dependent was 65 or older.
- Your federal adjusted gross income for line 8.
- For renters: total rent paid during 2025, excluding any subsidized portion; the number of months you paid rent; and whether rent included utilities, furnishings, or board.
- For homeowners: real property taxes paid during 2025 and special assessments.
- For direct deposit: account type, routing number, and account number.
How to file
Complete the identifying information, eligibility questions, income calculation, and the renter or homeowner calculation. Use Table A or Table B on the form to determine the credit on line 20. Sign the claim; your spouse must also sign a joint claim.
If you are filing a New York State income tax return: Submit Form IT-214 with your return and enter the line 20 credit amount on Form IT-201, line 67.
If you are not filing a New York State income tax return: Choose direct deposit or a paper check, then mail the form to:
NYS TAX PROCESSING
PO BOX 15192
ALBANY NY 12212-5192
For direct deposit, complete line 21 with your account information.
Common mistakes
- Leaving out birth dates or Social Security numbers. The form specifically requires these identifying details.
- Continuing after a stop instruction. Stop if an eligibility answer disqualifies you, line 8 exceeds $18,000, or a renter’s line 13 exceeds $450. Also stop if line 18 is zero or less, or line 19 is equal to or greater than line 18.
- Including subsidized rent. Do not include any subsidized portion of your rental charge on line 11.
- Forgetting to choose a refund method. If you are not filing the claim with a state income tax return, mark either direct deposit or paper check. Complete line 21 for direct deposit.
- Omitting signatures. Taxpayers must sign the claim, including both spouses for a joint claim.
Questions people ask
Can I claim the credit without filing a New York State income tax return?
Yes. The form provides a mailing address for people filing IT-214 without a state income tax return. You must choose direct deposit or a paper check for your refund.
How much is the credit?
If you qualify and made an entry on line 7, Table A lists credits from $150 to $375, depending on line 8 income. If you did not make an entry on line 7, Table B lists credits from $50 to $75, depending on line 8 income.
Does the $450 monthly rent limit apply to my full rent payment?
The form applies the limit to average monthly adjusted rent on line 13. First adjust rent on line 12 for included utilities, furnishings, or board using the percentages printed on the form. Then divide line 12 by the number of months you paid rent.
How will I receive a refund if I file IT-214 by itself?
You can choose direct deposit or a paper check. The form describes direct deposit as secure and the fastest option. Paper checks are mailed to the address on your claim and take weeks to be mailed. A joint refund check is issued in both names and must be signed by both spouses.