IT-258: Claim for Nursing Home Assessment Credit (2025)
New York · NY DTF · Used for tax years 2025
Form IT-258 claims New York’s Nursing Home Assessment Credit against personal income tax. It reports the New York residential health care facility’s information and the eligible 6% base-rate portion of the assessment you paid directly during the tax year, not your total care expe
Who files this form
Use Form IT-258 to claim the credit if you are an individual who directly paid the assessment imposed on 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 claims the credit, not the resident.
The credit is not available if the assessment was 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 assessment and the eligible 6% base-rate portion you paid directly during 2025.
- The New York residential health care facility’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.
- Form IT-201 or IT-203 and the corresponding Form IT-201-ATT or IT-203-ATT.
Keep a copy of the billing statements for your records to support the credit claimed.
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 someone other than you.
- On Part 2, line 1, enter the 6% base-rate portion of the assessment that you paid directly during 2025.
- 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.
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 care expenses.
- Claiming the entire assessment when the 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 assessment amount. If your statements show expenses instead of the assessment, or you cannot determine the eligible 6% portion, contact the facility for the amount eligible for this credit.
- Not keeping supporting statements. Keep copies of your billing statements to support the amount claimed.
Questions people ask
Can I claim the credit if I paid the assessment for someone else?
Yes. If you directly paid the assessment, you 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?
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 based on the full nursing home bill?
No. It is based on the separately stated assessment you directly paid and is limited to the 6% base-rate portion. Do not enter total care expenses on line 1.
Can an unused credit be refunded?
Any amount of the credit not deductible in the current tax year may be refunded without interest.