NYS IT-258 Form

[RalphLS]

I am amending a NYS 2021 tax return to claim the Nursing Home Assessment credit for my dad (didn't know about it then). He directly paid the assessment from his own funds. I check that box, but it comes back with "you do not meet the qualifications for the nursing home assessment credit", but he does. Why isn't it bringing up the form?

[Tax Hero Niki]

Hi RalphLS,

It's always nice to find new tax credits! The Nursing Home Assessment credit will be applied if the following are true:

• You paid a public health assessment imposed on a New York residential health care facility
• The assessment is separately stated on the billing statements
• You paid the assessment directly

See the NY DOR for more on eligibility criteria. I have confirmed that when all three situations above apply, the program functions as designed and allows the credit.