RP-425-E (7/19) Page 3 of 3
For further information, ask your local assessor. Visit
our website or your locality’s website to nd your local
assessor’s contact information.
Do not le this form with the New York State
Department of Taxation and Finance or the Ofce of
Real Property Tax Services.
Print the name and mailing address of each person who
owns the property, including any non-resident owners.
(If the title to the property is in a trust, or is held in a life
estate, the trust beneciaries or life tenants are deemed
to be the owners for STAR purposes.) There is no single
factor which determines whether the property is your
primary residence, but the assessor will consider factors
such as voting location, automobile registrations, and the
length of time you occupy the property each year. The
assessor may ask you to provide proof of residency and
ownership. For the enhanced exemption, proof of age
may also be required.
You can nd the parcel identication number on either the
assessment roll or your tax bill.
Proof of income for STAR purposes
You are required to submit proof of income with this form.
Proof of income is your 2018 federal or state income tax
return. Do not submit your 2019 tax forms. If you were
not required to le a federal or New York State income tax
return for 2018, complete Form RP-425-Wkst, Income for
STAR Purposes Worksheet, and submit it to the assessor
along with this form. To determine your income eligibility,
use the following table to identify line references on your
2018 federal or state income tax returns.
Income for STAR
income (line 7) minus
taxable portion of IRA
distributions (see Special
instructions for IRAs
Federal adjusted gross
income (line 19) minus
taxable portion of IRA
distributions (line 9)
Special instructions for IRAs
Taxable IRA distributions are not separately reported
on 2018 federal Form 1040. Use these instructions to
decide whether you need to determine your taxable IRA
distributions for 2018, and if so, how.
1. If any of the following conditions apply to you, you do
not need to determine your taxable IRA distributions for
a. The amount shown on line 7 of your 2018 federal
Form 1040 is less than or equal to $88,050. (You
meet the income qualication for the Enhanced
b. The amount shown on line 7 of your 2018 federal
Form 1040 minus the amount shown on line 4b is
more than $88,050. (You do not meet the income
qualication for the Enhanced STAR exemption.)
c. If line 4b of your 2018 federal Form 1040 is zero,
your taxable IRA deductions are zero. (Your income
qualication will be based on line 7 of your 2018
federal Form 1040.)
2. If none of those conditions apply to you, you do
need to determine the amount of your taxable IRA
distributions for 2018:
a. If you led a NYS income tax return (Form IT-201)
for 2018, the portion of your taxable IRA distributions
is the amount shown on line 9 of that return.
b. If you did not le a NYS income tax return
(Form IT-201) for 2018, you must review your
records to determine the portion of line 4b of your
federal Form 1040 that is attributable to taxable IRA
distributions. If you are uncertain, consult your tax