Taxes, Cash & Savings · Surprise rank #6
Get Back the 6% NY Nursing-Home Assessment You Paid!
New York offers a refundable tax credit for the eligible nursing-home assessment amount actually paid, not for the full nursing-home bill.
Who
New York taxpayers who actually paid a qualifying nursing-home assessment shown on the bill.
What to do
Start here: Check the nursing-home billing statement for the assessment and review Form IT-258 when preparing the New York return.
Eligibility: The credit applies to the qualifying assessment amount that was passed through and paid; the entire nursing-home charge is not creditable.
What you get
A refundable New York income-tax credit tied to an eligible nursing-home assessment passed through and paid by the taxpayer.
Benefit: A refundable New York credit equal to the 6% base-rate portion of the qualifying nursing-home assessment that you directly paid.
Possible value: Up to 6% of the qualifying nursing-home care expenses used in the assessment calculation, limited to the assessment actually paid by the claimant.
Good to know
Important: This is not a credit for the entire nursing-home bill. You can claim only the qualifying assessment you actually paid; amounts paid by Medicaid, Medicare, insurance, a trust or another entity are not your credit.
Availability: Active
Why people miss it: The credit is tied to a specific assessment line on the bill, so it is easy to overlook.
Sources reviewed: Aug 10, 2026