Department of Taxation and Finance
                                                                                                                                     IT-258
                 Claim for Nursing Home Assessment Credit
                 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         .00
      Enter the line 1 amount and code 258 on Form IT-201-ATT, line 12, or Form IT-203-ATT, line 12.

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IT-258 (2020) (back)
                                                                Instructions
General information                                                      If the billing statements or other statements show the amount of 
For tax years beginning on or after January 1, 2005, Tax Law             expenses instead of the amount assessed by New York State, or 
section 606(hh) allows a credit against the personal income              if you are unable to determine the 6% portion of your assessment 
tax for the amount of the assessment imposed on a New York               allowed for this credit, contact the health care facility to obtain the 
residential health care facility pursuant to Public Health Law           New York State assessment amount eligible for this credit. Keep a 
section 2807-d(2)(b) and paid directly by an individual. The             copy of the billing statements for your records to substantiate the 
assessment must be separately stated and accounted for on the            amount of credit claimed.
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 
during the year. See  in Part 2. Any amount of the credit not 
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.

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