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Nursing home assessment credit

Generated from the gc-benefits catalog. It lists what the owner record states. It is not an eligibility decision; confirm current rules with the program.

You are entitled to this refundable credit if you paid the nursing home assessment imposed on a New York State nursing home.

  • Owner record: ny/nursing-home-assessment-credit
  • Jurisdiction code: NY
  • Frame: household
  • Review by: 2026-11-13
  • Authority: New York State Department of Taxation and Finance

Offering 1: tax credit

You are entitled to this refundable credit if you paid the nursing home assessment imposed on a New York State nursing home.

  • Availability (owner codes): {"intake": "unknown", "type": "unknown"}

Conditions:

  • Stated condition, not checked automatically: "* You can claim the credit only if you actually paid the assessment. For example, you may claim the credit if your mother is a nursing home resident and you paid the assessment on her behalf. If your mother paid the assessment, only she can claim the credit.\n* If you are a nursing home resident and assign your long-term insurance benefits to the nursing home, you may claim a credit for the amount of those insurance benefits that represent the assessment payment.\n* You cannot claim the credit for any part of the assessment paid directly to the nursing home by a health insurance policy, with public funds (such as, Medicaid or Medicare), or paid by a trust or other entity."

Access route 1.1

  • Where: Form IT-258
  • How: Claim for Nursing Home Assessment Credit
  • Url: https://www.tax.ny.gov/pdf/current_forms/it/it258_fill_in.pdf

Evidence

  • /name: "# Nursing home assessment credit" (source, capture 31cb0052816274e3af87eaf319b551e7d5f664cf04659a9c32e4febe7138edd3)
  • /authority: "## Department of Taxation and Finance" (source, capture 31cb0052816274e3af87eaf319b551e7d5f664cf04659a9c32e4febe7138edd3)
  • /caregiving_effect: "You are entitled to this refundable credit if you paid the nursing home assessment imposed on a New York State nursing home." (source, capture 31cb0052816274e3af87eaf319b551e7d5f664cf04659a9c32e4febe7138edd3)
  • /offerings/0/summary: "You are entitled to this refundable credit if you paid the nursing home assessment imposed on a New York State nursing home." (source, capture 31cb0052816274e3af87eaf319b551e7d5f664cf04659a9c32e4febe7138edd3)
  • /offerings/0/rules: "* You can claim the credit only if you actually paid the assessment. For example, you may claim the credit if your mother is a nursing home resident and you paid the assessment on her behalf. If your mother paid the assessment, only she can claim the credit.\n* If you are a nursing home resident and assign your long-term insurance benefits to the nursing home, you may claim a credit for the amount of those insurance benefits that represent the assessment payment.\n* You cannot claim the credit for any part of the assessment paid directly to the nursing home by a health insurance policy, with public funds (such as, Medicaid or Medicare), or paid by a trust or other entity." (source, capture 31cb0052816274e3af87eaf319b551e7d5f664cf04659a9c32e4febe7138edd3)
  • /offerings/0/access/0: "* Form IT-258, Claim for Nursing Home Assessment Credit\n* TSB-M-06(1)I, Important Notice-Nursing Home Assessment Credit" (source, capture 31cb0052816274e3af87eaf319b551e7d5f664cf04659a9c32e4febe7138edd3)