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Do I Qualify for the IT-214 Tax Credit?

You qualify for the IT-214 Tax Credit if you meet ALL of the following eligibility criteria:
  • You were a New York resident for all of the past year
  • You occupied the same New York residence for at least 6 months
  • You are not claimed as a dependant on another taxpayer’s federal income tax return
  • Your household gross income was $18,000 or less
If you are a homeowner:
  • Your residence must not have been exempted from real property taxes
  • The current market value of all real property you own (such as houses or garages) must not exceed $85,000
  • You or your spouse must have paid real property taxes
  • Any rent you received for nonresidential use of your residence was no more than 20% of the total rent your received.
If you are a renter:
  • You or another member of your household must have paid rent for your residence
  • The average monthly rent you paid was no more then $450.

Look Out
As your counselor to refer to the IT-214 Instructions for more detailed information about determining your gross income.