IT-249: Claim for Long-Term Care Insurance Credit (2025)
New York · NY DTF · Used for tax years 2025
Form IT-249 is used to claim New York’s long-term care insurance credit. It reports qualified insurance premiums paid, shares of credit received from partnerships, New York S corporations, estates or trusts, and the credit used or carried over.
Who files this form
Use Form IT-249 to claim the long-term care insurance credit. The form includes sections for:
- Individuals, including sole proprietors, partnerships, and fiduciaries reporting qualified long-term care insurance premiums paid for the current tax year.
- Partners, New York S corporation shareholders, and estate or trust beneficiaries receiving a share of the credit from an entity.
The form provides separate credit calculations for full-year New York State residents and for nonresidents and part-year residents.
What you'll need
Have the following information available, as applicable:
- Your name and identifying number as shown on your return.
- The amount of qualified long-term care insurance premiums paid for 2025.
- Each entity’s name, type, employer identification number, and your share of its credit if you received a credit from a partnership, New York S corporation, estate, or trust.
- Last year’s Form IT-249 if you have a carryover credit.
- Your NYAGI, tax due before credits, and credits applied before this credit.
- For nonresidents and part-year residents, the income percentage from this year’s Form IT-203, line 45, or Form IT-205-A, line 12.
- For fiduciaries allocating the credit, beneficiaries’ names as shown on Form IT-205, Schedule C, and their identifying numbers.
How to file
Submit Form IT-249 with Form IT-201, IT-203, IT-204, or IT-205.
- Use Schedule A to calculate the credit on qualified premiums paid for the current tax year.
- Complete Schedules B and C if you received a share of the credit from an entity. Fiduciaries use Schedule D to report beneficiaries’ and the fiduciary’s shares.
- Use Schedule E to total the current-year credit.
- Full-year resident individuals, estates, and trusts complete Schedules F and H.
- Nonresident and part-year resident individuals, estates, and trusts complete Schedules G and H.
- Partnerships enter the Schedule E, line 11 amount on Form IT-204, line 145.
The supplied form does not give a mailing address or e-filing directions.
Common mistakes
- Do not enter the line 11 credit on line 12a or line 15 if your NYAGI is $250,000 or more. The form directs you to enter 0 instead.
- Do not use an income percentage greater than 100% in Schedule G. If it exceeds 100%, enter 1.0000 on line 16.
- Apply the $1,500 limit on line 12b or line 17b before adding any carryover credit.
- Complete the correct residency schedule and Schedule H. Full-year residents use Schedule F; nonresidents and part-year residents use Schedule G.
Questions people ask
What credit rate does the form use?
Schedule A uses 20% of qualified long-term care insurance premiums paid for the current tax year.
What limits apply to the current-year credit calculation?
For the resident and nonresident calculations, the form requires NYAGI to be less than $250,000 to use the line 11 credit. Otherwise, enter 0 on line 12a or line 15. The form limits line 12b or line 17b to $1,500 before adding carryover credit. Nonresidents and part-year residents also apply an income percentage before that limit.
Where do I report a credit received from an entity?
List the entity in Schedule B and report your share in Schedule C. Use type P for a partnership, S for an S corporation, or ET for an estate or trust.
Where do I enter carryover credit?
Enter carryover credit from last year’s Form IT-249 on line 13 for full-year residents or line 18 for nonresidents and part-year residents. Schedule H, line 24 calculates the credit available to carry over to next year.