Form It-249-I - 2011 - Instructions For Form It-249 - Claim For Long-Term Care Insurance Credit Page 2
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2IT-249-I (2011) (back)
Schedule H — Computation of credit used and
Do not include on line 1
carried over
— any qualified long-term care insurance premiums paid for
you by an employer-sponsored health insurance plan,
Line 20
unless the premiums are included in box 1 of your federal
Form IT-201 filers: Enter the tax from Form IT-201, line 39,
Form W-2, and
plus any amount from Form IT-201-ATT, line 21.
— insurance premiums paid with pretax dollars because
Form IT-203 filers: Enter the tax from Form IT-203, line 46,
they are not included in box 1 of your federal Form W-2.
plus any amount from Form IT-203-ATT, line 20.
If you are married and filing a joint return, include the total
Form IT-205 filers: Enter the tax from Form IT-205,
premiums paid by you and your spouse.
line 8 (for residents), or line 9 (for nonresidents), plus any
Schedule B — Partnership, S corporation, estate,
credits shown on line 1 of the Addbacks worksheet, in the
instructions for Form IT-205, line 12.
and trust information
Enter the appropriate information for each partnership,
Line 21 — If you are applying any credits against the tax
New York S corporation, estate, or trust from which you
before this credit, enter those amounts here.
received a share of the credit for qualified long-term care
When applying credits, use the following rules:
insurance. If you need more space attach a separate
schedule. Include your name and taxpayer identification
• First apply any household credit.
number on the attachment.
• Next apply any credits that cannot be carried over or
refunded.
Schedule C — Partner’s, shareholder’s, or
• Then apply any credits that can be carried over for a
beneficiary’s share of credit
limited duration.
Enter your share of the credit received from a partnership,
• Then apply any credits that can be carried over for an
New York S corporation, estate, or trust on the appropriate
unlimited duration.
line. This information can be obtained from the partnership,
• Apply refundable credits last.
New York S corporation, estate, or trust. If you belong to
more than one partnership, New York S corporation, estate
Line 23
or trust, enter the total of all your shares of the credit on
the appropriate line. Fiduciaries: Include on line 6 only your
Full year residents: Enter the amount from line 14 or
share of the credit from another estate or trust.
line 22, whichever is less.
Nonresidents and part-year residents: Enter the amount
Schedule D — Beneficiary’s and fiduciary’s share
from line 19 or line 22, whichever is less.
of credit
Enter the amount from line 23 on Form IT-201-ATT, line 3,
If an estate or trust allocates or assigns the credit to its
or Form IT-203-ATT, line 4, or include it on Form IT-205,
beneficiaries, base the division on each beneficiary’s
line 10.
proportionate share of income of the estate or trust.
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