What Are the Instructions for Filing Tax Form IT-214?

File New York State tax form IT-214, Claim for Real Property Tax Credit, either electronically or by mailing the form, explains the New York State Department of Taxation and Finance. A taxpayer who files a New York State income tax return mails his form IT-214 with his state tax return. If the taxpayer is not filing a state income tax return, he mails his form IT-214 to the address listed on the bottom of the form.

As of 2015, individuals who are qualified to claim the tax credit can check their qualifications and file form IT-214 online for free by visiting Tax.NY.gov. To file online, a user first creates an account and logs in. The user selects the option for personal income tax from the menu on the left side of the page, and then selects Claim Your Real Property Tax Credit from the drop-down menu. After completing the return, the user, and his spouse if applicable, electronically signs and submits the form. When the submission is complete, a confirmation page appears, according to the New York State Department of Taxation and Finance.

Some of the qualifications required to claim the real property tax credit include a gross household income of $18,000 or less, the combined current market value of all real property owned being $85,000 or less and being a resident of New York State for the entire tax year for which the form is filed. A full list of qualifications for both home owners and renters is found at Tax.NY.gov, notes the New York State Department of Taxation and Finance.