How come I am not eligible for a New York State Assessment Charge for a Nursing Home

[AshleyRose · Accepted solution]

According to the New York State Department of Taxation and Finance you are entitled to this refundable credit (Nursing home assessment credit) if you:

Paid the nursing home assessment imposed on a New York State nursing home. You can find the amount of this assessment on the billing statement or other statements provided to a resident by the nursing home. The assessment amount is not the amount of expenses paid.

• You can claim the credit only if you actually paid the assessment. For example, you may claim the credit if your mother is a nursing home resident and you paid the assessment on her behalf. If your mother paid the assessment, only she can claim the credit.
• If you are a nursing home resident and assign your long-term insurance benefits to the nursing home, you may claim a credit for the amount of those insurance benefits that represent the assessment payment.
• You cannot claim the credit for any part of the assessment paid directly to the nursing home by a health insurance policy, with public funds (such as, Medicaid or Medicare), or paid by a trust or other entity.

How much is the credit?

• The credit is equal to the 6% base-rate portion of the assessment (not the amount of expenses paid) that you directly paid during the year.

For additional information on claiming this credit, see Form IT-258, Claim for Nursing Home Assessment Credit.

https://www.tax.ny.gov/pit/credits/nursing_home_assessment_credit.htm