Special Additional Mortgage Recording Tax Credit
You're entitled to this refundable credit if you or your business:
- paid special additional mortgage recording tax, other than on the following
- residential mortgages where the real property is located in Erie County or any of the counties within the Metropolitan Commuter Transportation District (MCTD) comprised of the counties of New York, Bronx, Queens, Kings, Richmond, Dutchess, Nassau, Orange, Putnam, Rockland, Suffolk, and Westchester
How much is the credit?
- The amount of the credit is the qualifying special additional mortgage recording tax paid.
For additional information on claiming this credit, see:
- Form CT-43, Claim for Special Additional Mortgage Recording Tax Credit (for corporations); or
- Form IT-256, Claim for Special Additional Mortgage Recording Tax Credit, and its instructions, Form IT-256-I (for all others)