Updated October 24, 2026. Quick answer: Line 67 of the New York Form IT-201 is the real property tax credit. The booklet’s instruction is short: read the instructions for Form IT-214, complete that form if you qualify, and carry its amount to line 67. The line is one of the credits that run from line 63 to line 71 on page 4 of the form.
What this line does
The form labels the line “Real property tax credit” and places it on page 4 of the IT-201 among the credits listed in the table below. The booklet’s heading is “Line 67: Real property tax credit”. See New York Form IT-201 line by line for the rest of the return.
Who it applies to
The booklet prints no separate eligibility list for line 67. It points to the form that holds the tests: “Review the instructions for Form IT-214, Claim for Real Property Tax Credit for Homeowners and Renters, to see if you qualify for this credit.”
What the instructions say
| Line | What the form says |
|---|---|
| Heading | “Line 67: Real property tax credit” |
| Review first | “Review the instructions for Form IT-214, Claim for Real Property Tax Credit for Homeowners and Renters, to see if you qualify for this credit.” |
| If you qualify | “If you qualify, complete Form IT-214 and transfer the amount from Form IT-214 to Form IT-201, line 67.” |
| Submit | “Submit Form IT-214 with your return.” |
The credit lines around line 67
These are the form’s own labels for lines 63 to 71. Each has its own instruction in the booklet.
| Line | What the form says |
|---|---|
| Line 63 | “Empire State child credit” |
| Line 64 | “NYS/NYC child and dependent care credit” |
| Line 65 | “NYS earned income credit (EIC)” |
| Line 66 | “NYS noncustodial parent EIC” |
| Line 67 | “Real property tax credit” |
| Line 68 | “College tuition credit” |
| Line 69 | “NYC school tax credit (fixed amount) (also complete F on page 1)” |
| Line 69a | “NYC school tax credit (rate reduction amount)” |
| Line 70 | “NYC earned income credit” |
| Line 70a | “NYC income tax elimination credit” |
| Line 71 | “Other refundable credits (Form IT-201-ATT, line 18)” |
For line 71, the booklet says “Enter the total amount of other refundable credits from Form IT-201-ATT, Part 1, Section D, line 18.”
Where the result goes next
Line 67 is one of the refundable credits that the form adds with the payments below it. The form’s line 76 reads “Total payments (add lines 63 through 75)”. For related pages, see the homestead exemption in New York, New York retirement taxes and the federal Form 1040 lines 32 and 33 page on payments.
Edition and line numbers
This page reads Form IT-201-I, Instructions for Form IT-201, Resident Income Tax Return (2025), New York State Department of Taxation and Finance, and Form IT-201, Resident Income Tax Return (2025), New York State Department of Taxation and Finance, for tax year 2025, the current file the New York State Department of Taxation and Finance served on 2026-10-24. Check the edition printed on your own form and use that edition’s line numbers.
Common mistakes
- Entering a figure without Form IT-214. The booklet says “complete Form IT-214 and transfer the amount from Form IT-214 to Form IT-201, line 67.”
- Skipping the qualification check. The booklet says to “see if you qualify for this credit.”
- Filing without the form. The booklet says “Submit Form IT-214 with your return.”
Related: the homestead exemption in New York, New York retirement taxes, and Form 1040 lines 32 and 33.
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Answer againSources
- Form IT-201-I, Instructions for Form IT-201, Resident Income Tax Return (2025), New York State Department of Taxation and Finance: www.tax.ny.gov
- Form IT-201, Resident Income Tax Return (2025), New York State Department of Taxation and Finance: www.tax.ny.gov
- Related official page (not quoted): New York State Department of Taxation and Finance, personal income tax forms and instructions page: www.tax.ny.gov
Read from the state revenue documents linked above on October 24, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer or the state revenue department is the right place to confirm anything consequential.