What is Form IT-214?
Quick answer: Form IT-214 claims New York’s real property tax credit for lower-income homeowners and renters. To qualify for 2025 your federal adjusted gross income must be $18,000 or less, you must have been a New York resident all year, lived in the same New York home at least six months, and not be claimed as a dependent by someone else. The credit is worth up to $75, or up to $375 if you, your spouse or a dependent was 65 or older. You can file it with Form IT-201, or by itself if you do not have to file a return.
Despite the name, IT-214 works for renters as well as homeowners. Renters treat 25% of their adjusted rent as a stand-in for property tax, and homeowners use the real property taxes they actually paid. Either way, the credit only applies once that number is larger than a small share of your income.
The credit is refundable and modest, but many qualifying people never claim it because it is easy to overlook. It is also one of the few New York credits you can claim without filing a full income tax return.
Key Figures — Tax Year 2025 (Form IT-214)
- Income limit: federal adjusted gross income of $18,000 or less (line 8).
- Maximum credit: $75 if everyone is under 65; up to $375 if you, your spouse or a claimed dependent was 65 or older on January 1, 2026.
- Property limit: you cannot have owned real property with a current market value of more than $85,000.
- Rent limit: average monthly adjusted rent must be $450 or less.
- Filing window for a stand-alone 2025 claim: after January 1, 2026 and not later than April 16, 2029.
- Where it goes on the return: the line 20 credit is entered on Form IT-201, line 67.
Source: the New York State Department of Taxation and Finance, 2025 Form IT-214 and Form IT-214-I. Last verified September 29, 2026.
Who Must File Form IT-214?
You may claim the credit if you meet all of these for 2025:
- your federal adjusted gross income was $18,000 or less;
- you were a New York State resident for all of 2025;
- you occupied the same New York residence for at least six months;
- you could not be claimed as a dependent on another taxpayer’s federal return;
- your residence was not completely exempt from real property taxes, such as public housing; and
- you did not own real property worth more than $85,000.
Homeowners (or spouses) must have paid real property taxes, and any rent received for nonresidential use of the home must be 20% or less of total rent received. Renters must have paid rent for the residence, and the average monthly rent, not counting subsidized amounts, heat, gas, electricity, furnishings or board, must be $450 or less. Residents of nursing homes generally do not qualify and must submit a statement explaining how they meet the income and rent limits. Only one credit is allowed per qualifying taxpayer; married couples filing a joint return file a joint claim.
Common trap: renters often assume a high monthly rent is fine because their income is low. If your average monthly adjusted rent is over $450, you do not qualify no matter how low your income is.
How to File Form IT-214
- With a New York return: attach IT-214 to Form IT-201 and enter the line 20 amount on IT-201, line 67.
- Without a return: if you do not have to file a New York return but qualify, file IT-214 by itself to claim a refund.
- Choose your refund method (direct deposit or paper check) if filing alone, and complete line 21 for direct deposit.
- Use whole dollars, black ink and an X in boxes.
- To amend a claim, write “Amended” at the top of a blank IT-214 for that year and fill it in with the corrected information.
When Is Form IT-214 Due?
If you file an income tax return, the due date is the same: April 15, 2026 for 2025, or October 15, 2026 with an extension. A stand-alone 2025 claim can be filed after January 1, 2026 and not later than April 16, 2029. Deadlines for earlier years are April 15, 2026 for 2022, April 15, 2027 for 2023 and April 17, 2028 for 2024.
Where to Mail Form IT-214
- With your New York return: submit it with Form IT-201 to the address for that return.
- By itself: NYS Tax Processing, PO Box 15192, Albany NY 12212-5192.
How to Complete Form IT-214 Line by Line
Step 1 — Identifying Information
Enter names, dates of birth and Social Security numbers for you and, for a joint claim, your spouse. Give your mailing address and New York county of residence (New York City residents use Bronx, Kings, New York, Queens or Richmond). If the residence that qualifies you is not your mailing address, enter its street address; otherwise enter same.
Step 2 — Eligibility (Lines 1–7)
Lines 1 to 6 are Yes/No questions. If you answer No to line 1 (full-year resident) or line 2 (six months in the same residence), or Yes to line 3 (owned property over $85,000), line 4 (claimed as a dependent) or line 5 (public housing or a fully tax-exempt residence), you do not qualify. Line 6 asks about nursing homes. On line 7 list anyone (you, your spouse or a dependent) who was 65 or older on January 1, 2026; that is what unlocks the higher credit table.
Step 3 — Federal Adjusted Gross Income (Lines 8–10)
| Line | What to enter |
|---|---|
| Line 8 | Your federal AGI, never less than zero; if it is more than $18,000 you must stop. Married couples filing jointly use a combined figure. |
| Line 9 | The rate from Table 1 based on line 8. |
| Line 10 | Line 8 multiplied by the rate on line 9. |
Step 4 — Compute Real Property Tax (Lines 11–17)
Renters enter the total rent paid on line 11, then adjust it on line 12 for included utilities: 50% if rent includes heat, gas, electricity, furnishings and board, 75% for heat, gas, electricity and furnishings, 80% for heat, gas and electricity, 85% for heat or heat and gas, and 100% for none. Line 13 divides by months paid; if it is more than $450 you stop. Line 14 takes 25% of line 12. Homeowners enter real property taxes paid on line 15 (net of any STAR credit, and only for the home and up to one acre) and special assessments on line 16, and add them on line 17.
Step 5 — Credit Amount (Lines 18–20)
Line 18 is line 14 for renters or line 17 for homeowners; owners who also rented add both. Line 19 repeats line 10. If line 19 is equal to or more than line 18, you do not qualify. Otherwise use Table A (someone 65 or older, line 7 completed) or Table B (under 65) with your line 8 income to find the credit for line 20. Filing with IT-201, carry it to IT-201 line 67. Filing alone, choose direct deposit or paper check.
Step 6 — Direct Deposit and Signature
Skip Step 6 if you file IT-214 with your income tax return. Otherwise enter account type, routing number and account number on line 21; accounts outside the United States cannot be used. Then sign and date the claim, add the third-party designee or paid preparer details if needed, and mail it.
Common Mistakes to Avoid
- Missing the claim entirely. You can file IT-214 even if you are not required to file an income tax return.
- Using the wrong rent. Adjust rent by the utilities included, and use the monthly average after adjustment.
- Counting the whole property. Only the home and up to one acre count for taxes and rent.
- Forgetting the age 65 line. Without an entry on line 7 you get the lower Table B credit.
- Ignoring the property value test. Real property worth over $85,000 disqualifies all owners of it.
- Not reducing taxes by the STAR credit. Homeowner property taxes must be reduced by any STAR credit.
- Including penalties and interest in real property taxes paid.
Frequently Asked Questions
Can renters claim the real property tax credit? Yes, if the average monthly adjusted rent is $450 or less and the other conditions are met.
How much is the credit worth? Up to $75, or up to $375 if someone in the household is 65 or older.
Do I have to file an income tax return to claim it? No. If you are not required to file, you can send IT-214 alone.
Can a dependent claim it? No. If someone can claim you as a dependent, you do not qualify.
How long do I have to file for earlier years? 2022 by April 15, 2026; 2023 by April 15, 2027; 2024 by April 17, 2028.
What if my residence is in public housing? You cannot claim the credit if it is completely exempt from real property taxes.
Final Review Before Filing
- You were a New York resident for all of 2025 and lived in the same residence for at least six months.
- Federal AGI on line 8 is $18,000 or less.
- You do not own property worth more than $85,000 and cannot be claimed as a dependent.
- Renters: average monthly adjusted rent is $450 or less.
- Line 7 lists anyone 65 or older.
- Credit is taken from the correct table and carried to IT-201 line 67, or refund method is selected.
- The claim is signed and mailed to the right address.
Sources & verification
- Issuing agency: New York State Department of Taxation and Finance
- Official documents: Form IT-214 (PDF) · Form IT-214-I instructions (PDF)
- Checked against: 2025 Form IT-214 and 2025 Form IT-214-I
- Last verified: September 29, 2026
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General information from the official form and its instructions, not advice for your circumstances. See the full disclaimer.
More New York Tax Forms forms
- New York Form IT-201 — Resident Income Tax Return 2025-2026
- New York Form IT-201-X — Amended Resident Income Tax Return 2025-2026
- New York Form IT-203 — Nonresident and Part-Year Resident Income Tax Return 2025-2026
- New York Form IT-2104 — Employee’s Withholding Allowance Certificate
- New York Form IT-2105 — Estimated Tax Payment Voucher for Individuals
- New York Form IT-370 — Application for Automatic Six-Month Extension of Time to File for Individuals
- New York Form NYS-45 — Quarterly Combined Withholding, Wage Reporting, and Unemployment Insurance Return
- New York Form ST-100 — New York State and Local Quarterly Sales and Use Tax Return