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Page 8 of 41 IT-201-I (2025) Line 21: Public employees 414(h) retirement contributions Are you a public employee of New York State or its local governments? • If No, go to line 22. • If Yes, enter the amount of 414(h) retirement contributions, if shown on any federal Form W-2, Wage and tax statement if you are: – a member of the New York State and Local Retirement Systems, which include the New York State Employees’ Retirement System and the New York State Police and Fire Retirement System; – a member of the New York State Teachers’ Retirement System; – an employee of the State or City University of New York who belongs to the Optional Retirement Program; – a member of the New York City Employees’ Retirement System, the New York City Teachers’ Retirement System, the New York City Board of Education Retirement System, the New York City Police Pension Fund or the NYC Fire Department Pension Fund; or – a member of the Manhattan and Bronx Surface Transit Operating Authority (MABSTOA) Pension Plan. Do not enter contributions to a § 401(k) deferred arrangement, § 403(b) annuity, or § 457 deferred compensation plan. Line 22: New York’s 529 college savings program distributions Did you make a nonqualified withdrawal during 2025 from an account established under New York’s 529 college savings program? • If No, go to line 23. • If Yes, the withdrawal is a nonqualified withdrawal and you must complete the Line 22 worksheet. A withdrawal from a New York 529 college savings program is considered nonqualified unless it is used: • to pay the qualified higher education expenses of the designated beneficiary at an eligible educational institution as defined in Education Law § 695-b(5) (even if the amount withdrawn is reinvested in New York’s college savings program within the IRC 60-day rollover period), • to pay the qualified postsecondary credentialing expenses of the designated beneficiary at an eligible educational institution on or after July 4, 2025, • to pay the principal and interest on any qualified education loan [as defined in IRC § 221(d)] of the designated beneficiary or a sibling of the designated beneficiary on or after September 5, 2024, • to make a rollover to a Roth IRA as provided for in IRC § 529(c)(3)(E) on or after September 5, 2024, • for any purpose, provided the withdrawal is the result of the death or disability of the designated beneficiary, or • to make a rollover of some or all its assets, either contributions or earnings, to a qualified Achieving a Better Life Experience (ABLE) program. Note: Transfers between accounts of family members that are not disbursed in cash or in-kind within New York’s program are not considered distributions and therefore not required to be added back as nonqualified withdrawals. Nonqualified withdrawals from a New York 529 college savings program include, but are not limited to: • the transfer to another state’s program (whether for the same beneficiary or for the benefit of another family member) • any withdrawal used to pay tuition and related expenses in connection with enrollment or attendance at elementary or secondary public, private, or religious schools because higher education generally means public or private, non-profit or proprietary post-secondary educational institutions, in or outside New York State • any withdrawal used to pay the principal or interest on any qualified education loan [as defined in IRC § 221(d)] of the designated beneficiary or a sibling of the designated beneficiary before September 5, 2024 • any withdrawal used to make a rollover to a Roth IRA as provided for in IRC § 529(c)(3)(E) before September 5, 2024 • any withdrawal used for postsecondary credentialing expenses that are not paid to an eligible educational institution Note: Before you complete this worksheet, you must first calculate your Form IT-201, line 30, subtraction for New York’s 529 college savings program for 2025. Line 23: Other additions Use this line to report other additions that are not specifically listed on Form IT-201. Enter on line 23 the amount from Form IT-225, line 9. Submit Form IT-225 with your return. New York subtractions Line 25: Taxable refunds, credits, or offsets of state and local income taxes If you received an inflation refund check from the Tax Department and included the check amount in the calculation of federal adjusted gross income reported on line 19, then enter that amount on line 25. Checks were mailed in the fall of 2025. For more information, see www.tax.ny.gov (search: inflation). 1 Total current and prior years’ nonqualified withdrawals from your accounts...................... 1 2 Total current and prior years’ contributions to your accounts............................................... 2 3 Total current year’s subtraction modification (from line 1 of worksheet for line 30) and prior years’ subtraction modifications*............. 3 4 Subtract line 3 from line 2....................................... 4 5 Total prior years’ addition modifications*......... 5 6 Add lines 4 and 5....................................................... 6 7 Subtract line 6 from line 1. This is your current year addition. Enter this amount on Form IT-201, line 22............................................ 7

If line 7 is 0 (zero) or less, no entry is required on Form IT-201, line 22.

*Be sure to include all prior years’ addition and subtraction modifications. Keep this worksheet with your copy of your tax return. Line 22 worksheet