New York Claim for Nursing Home Assessment Credit

Claim for Nursing Home Assessment Credit
Form IT-258 Claim for Nursing Home Assessment Credit Tax Year 2023
Department of Taxation and Finance

Claim for Nursing Home Assessment Credit

IT-258

Tax Law – Section 606(hh)

Submit this form with Form IT-201 or Form IT-203. See instructions on back.
	Name(s) as shown on return	

Your Social Security number

Part 1 – Nursing home information (must be located in New York State)
New York State residential health care facility
Address (number and street)
City	

State	

ZIP code

NY

	
Resident’s name (if different from the taxpayer claiming the credit) 	

Resident’s Social Security number

Part 2 – Credit amount
	1	Enter the 6% base-rate portion of the assessment imposed on a New York residential health care
		  facility and paid directly by you during this tax year. (Do not enter the amount of the total care
		  expenses you paid during the year; see instructions.) ..................................................................... 	 1	
		  Enter the line 1 amount and code 258 on Form IT-201-ATT, line 12, or Form IT-203-ATT, line 12.

258001230094

	

.00

IT-258 (2023) (back)

Instructions

General information

For tax years beginning on or after January 1, 2005, Tax Law
section 606(hh) allows a credit against the personal income
tax for the amount of the assessment imposed on a New York
residential health care facility pursuant to Public Health Law
section 2807‑d(2)(b) and paid directly by an individual. The
assessment must be separately stated and accounted for on the
billing statements or other statements of a resident of a residential
health care facility, and must be paid directly by the individual
taxpayer claiming the credit.
If an individual other than the resident is actually paying the
assessment, the individual who paid the assessment, not the
resident, is entitled to claim the credit.

Who is eligible

This credit is only available to individuals who directly paid the
assessment. An individual may claim the full credit for amounts
directly paid even though the resident may be receiving benefits
from a long-term care insurance policy. If a resident of a facility
assigns his or her long-term care insurance benefits to a residential
health care facility, the resident is treated as having paid that amount
toward the total nursing home bill. The credit is not available if the
assessment is paid through private health insurance, with public
funds (such as medicaid), or by a trust or other entity.

How to claim the credit

File Form IT‑258 and transfer the amount of credit to your tax return
as instructed (if you are an individual and you directly paid the
assessment imposed on a residential health care facility).

Amount of credit

The amount of the credit is the assessment amount separately
stated and accounted for on the billing statements or other
statements. It is not the amount of the total care expenses paid
in Part 2. Any amount of the credit not
during the year. See
deductible in the current tax year may be refunded without interest.

Specific instructions

See the instructions for your tax return for the Privacy notification or
if you need help contacting the Tax Department.

Part 1 – Nursing home information

Enter the name and address of the New York residential health
care facility in the space provided in Part 1. Also enter the name
and Social Security number of the health care facility resident, if the
resident is not the taxpayer claiming this credit.

Part 2 – Credit amount

Line 1 – Enter the 6% base-rate portion of the assessment
separately stated and accounted for on your billing statements or
other statements and paid directly by you during this tax year.
There is a temporary rate increase of the assessment
percentage, however, the NYS credit is still limited to the 6%
allowed pursuant to Public Health Law section 2807-d(2)(b).
Example: During the tax year, you paid a total of $106,800 for
nursing home care including $100,000 for total care expenses and
$6,800 for New York State assessment. The amount of the credit
allowed would be $6,000 ($100,000 total care expenses X .06).
Although the New York assessment rate fluctuates, the credit is
limited to 6% of the total care expenses.

258002230094

If the billing statements or other statements show the amount of
expenses instead of the amount assessed by New York State, or
if you are unable to determine the 6% portion of your assessment
allowed for this credit, contact the health care facility to obtain the
New York State assessment amount eligible for this credit. Keep a
copy of the billing statements for your records to substantiate the
amount of credit claimed.