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Directory Results for New York State Department of Taxation and Finance Instructions for IT-204 Partnership Return Highlights for 2002 Long-term care insurance credit Taxpayers who pay premiums for qualified long-term care insurance may claim a credit - tax to New York State Department of Taxation and Finance Instructions for IT217 IT217I Claim for Farmers School Tax Credit General information Introduction An individual or an estate or trust engaged in the business of farming may be entitled