IT-258: Claim for Nursing Home Assessment Credit (2024)
New York · NY DTF · Used for tax years 2024
Form IT-258 claims New York’s nursing home assessment credit against personal income tax. It reports the nursing home’s information and the 6% base-rate portion of the assessment you paid directly, not your total care expenses. Submit it with Form IT-201 or Form IT-203.
Who files this form
File Form IT-258 if you are an individual claiming the credit for a nursing home assessment you paid directly to a New York residential health care facility.
- The assessment must be separately stated and accounted for on the resident’s billing statements or other statements.
- If someone other than the resident paid the assessment, the person who paid it is entitled to claim the credit, not the resident.
- The credit is not available for assessments paid through private health insurance, with public funds such as Medicaid, or by a trust or other entity.
What you'll need
Have these records and details available:
- Billing statements or other statements showing the separately stated New York State assessment and the eligible 6% base-rate portion you paid directly during 2024.
- The New York nursing home’s name and address.
- Your name as shown on your tax return and your Social Security number.
- The resident’s name and Social Security number, if the resident is not the taxpayer claiming the credit.
Keep a copy of the billing statements for your records to support the credit claimed. If the statements show expenses instead of the assessment, or you cannot determine the eligible 6% portion, contact the facility for that amount.
How to file
- Enter your name and Social Security number at the top of Form IT-258.
- Complete Part 1 with the New York facility’s name and address. Include the resident’s name and Social Security number if the resident is not the taxpayer claiming the credit.
- In Part 2, line 1, enter the 6% base-rate portion of the assessment you paid directly during 2024.
- Enter the line 1 amount and code 258 on Form IT-201-ATT, line 12, or Form IT-203-ATT, line 12.
- Submit Form IT-258 with Form IT-201 or Form IT-203.
The supplied text does not provide mailing or e-filing directions or a mailing address.
Common mistakes
- Entering total care expenses on line 1. Enter only the eligible 6% base-rate portion of the assessment, not the total nursing home expenses.
- Claiming the full assessment when its rate is higher than 6%. The instructions warn that a temporary assessment rate increase does not increase the credit’s 6% limit.
- Guessing the eligible amount. If your statements show expenses instead of the assessment, or you cannot determine the eligible 6% portion, contact the facility.
- Not keeping supporting statements. Keep copies of your billing statements to substantiate the credit.
Questions people ask
Can I claim the credit if I paid the assessment for someone else?
Yes. If you directly paid the assessment, you are entitled to claim the credit rather than the resident. Enter the resident’s name and Social Security number in Part 1 if the resident is not you.
Does long-term care insurance prevent me from claiming the credit?
Not necessarily. You may claim the full credit for eligible amounts you directly paid even if the resident receives long-term care insurance benefits. If the resident assigns those benefits to the facility, the resident is treated as having paid that amount toward the total nursing home bill.
Is the credit equal to the full nursing home assessment I paid?
The credit is limited to the 6% base-rate portion. In the form’s example, $100,000 in care expenses plus a $6,800 assessment produces a $6,000 credit, not $6,800.
Can unused credit be refunded?
Yes. The instructions say any credit amount not deductible in the current tax year may be refunded without interest.