It 214 Form

Amending Form IT-214 If you need to amend a claim write Amended at the top of a blank Form IT-214 for that year and complete the form with the corrected information. Where and when do I file Form IT-214 If you are filing a New York State income tax return the due date and mailing address are the same for Form IT-214. However if you and your spouse are filing a joint return you must file a joint claim on Form IT-214. If you are not filing a return mail Form IT-214 to State Processing Center PO Box 61000 Albany NY 12261-0001. If you pay someone to prepare Form IT-214 the paid preparer must also sign it and fill in the other blanks in the paid preparer s area. If someone prepares Form IT-214 for you and does not charge you that person should not sign it. IT-214-I 2012 Page 3 of 4 Line 24 Enter any special assessments but do not include any penalty and interest charges. The authorization will end automatically one year after the later of Sign Form IT-214 and submit it with the return you are filing. If you don t have to file a New York return but you qualify for this credit just complete and file Form IT-214 to claim a refund of the credit. Each member of your household who qualifies for the credit has to file a separate Form IT-214 see the line 33 instructions for division of the credit. If all members of your household are under age 65 the credit can be as much as 75. If at least one member of your household is age 65 or older the credit can be as much as 375. Do I qualify for this credit conditions for tax year 2012 Your household gross income was 18 000 or less. You occupied the same New York residence for six months or more. You were a New York State resident for all of 2012. You could not be claimed as a dependent on another taxpayer s federal income tax return* Your residence was not completely exempted from real property taxes. The current market value of all real property you owned such as houses garages and land was 85 000 or less. Additionally you must meet all the conditions listed under either Homeowners or Renters below Homeowners You or your spouse paid real property taxes. Any rent you received for nonresidential use of your residence was 20 or less of the total rent you received* Renters You or a member of your household paid rent for your residence. The average monthly rent you and other members of your household paid was 450 or less not counting charges for heat gas electricity furnishings or board. Only one credit is allowed per household. If more than one household member qualifies for the credit you may divide the credit. Do not write in dollar signs commas or decimal points when making When entering amounts on this claim enter whole dollar amounts only zeros have been preprinted. Use the following rounding rules when entering your amounts drop amounts below 50 cents and increase amounts from 50 to 99 cents to the next dollar. For example 1. 39 becomes 1 and 2. 50 becomes 3. Mark an X to fill in boxes as appropriate. Do not use a check mark.