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us-ny/form/tax/ty2023/it-196-i — 2023 Form IT-196-I, Instructions for Form IT-196 (HTML edition) · Axiom
Axiom
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New York
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Form
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Tax
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Ty2023
2023 Form IT-196-I, Instructions for Form IT-196 (HTML edition)
93 sections
General information
Married filing separate returns
Specific instructions
Line 1
Line 2
Taxes you paid
Lines 5 through 7
Line 8
Interest you paid
Home mortgage interest
Limit on home mortgage interest
Refinanced mortgages
Line 10
Line 11
Points not reported on federal Form 1098
Line 14: Investment interest
Line 16
Line 16a
Line 17
Line 18
Casualty and theft losses
Line 20: Casualty or theft loss(es)
Corrosive drywall losses
Which sections to complete
Section A: Personal use property
Section B: Business and income-producing property
Part 1: Computation of deduction
Part 2: Required statements and declarations (see instructions)
Instructions for Section A: Personal use property
Line 3
Line 4
Line 15
Section B: Business and income-producing property
Home used for business or rented
Property used in a passive activity
Losses from Ponzi-type investment schemes
IRC § 179 property of a partnership or S corporation
Section C: Theft loss deduction for Ponzi-type investment scheme using the procedures in IRS Revenue Procedure 2009-20
Part 1: Computation of deduction
Line 35
Part 2: Required statements and declarations
Line 21: Unreimbursed employee expenses
Part 1: Employee business expenses and reimbursements
Part 2: Vehicle expenses
Part 1: Employee business expenses and reimbursements
Step 1: Enter your expenses
Rural mail carriers
Incidental expenses
Step 2: Enter reimbursements received from your employer for expenses listed in Step 1
Reimbursement allocation
Reimbursement allocation worksheet
Line 9
Line 10
Ministers
Armed Forces reservists
Qualified fee-basis state or local government official
Qualified performing artists
Impairment related work expenses (as an individual with a disability)
Part 2: Vehicle expenses
Step 4: General information
Change from personal to business use
Step 5: Standard mileage rate
Step 6: Actual expenses
Step 7: Depreciation of vehicles
Line 22: Job related education expenses
Line 23: Tax preparation fees
Line 24: Other expenses
Line 26
Other itemized deductions
Line 29: Gambling losses
Line 30: Casualty and theft losses of income-producing property
Line 31: Federal estate tax on income in respect of a decedent
Line 32: Deduction for amortizable bond premiums
Line 34: Deduction for repayment of amounts under a claim of right if over $3,000
Line 35: Certain unrecovered investments in a pension or annuity
Line 36: Impairment-related work expenses of a disabled person
Line 37: Federal disaster loss
Line 38: Other itemized deductions from partnerships
Line 40
Line 40, Total itemized deductions worksheet
Adjustments
Line 41
Worksheet 1
Worksheet 2
Line 42
Line 43
Line 44: Addition adjustments H, I, J, and K
Line 46: Itemized deduction adjustment
Worksheet 3
Worksheet 4
Worksheet 5
Worksheet 6
Line 48: College tuition itemized deduction