General information

Beginning with tax year 2018, you can choose to itemize your deductions for New York State income tax purposes whether or not you itemized your deductions on your federal income tax return. For more information, see Itemized deductions or visit www.tax.ny.gov (search: itemized) .

To calculate your New York State itemized deduction, complete Form IT-196. If you take the larger of your New York State itemized or standard deductions, in most cases your New York State and New York City income tax will be less.

If you itemize, you can deduct a part of your medical and dental expenses, unreimbursed employee business expenses, and amounts you paid for certain taxes, interest, contributions, and miscellaneous expenses. You can also deduct certain casualty and theft losses.

However, you cannot claim an itemized deduction for items you deducted on these federal schedules:

Schedule C, Profit or Loss From Business (Sole Proprietorship );

Schedule E, Supplemental Income and Loss ; or

Schedule F, Profit or Loss From Farming .

If you filed a 2023 federal Schedule A, Itemized Deductions , with your federal income tax return, you may be able to use certain amounts from your Schedule A when you complete Form IT-196.

If you did not itemize deductions on your federal income tax return, you may need to calculate certain deductions as if you had, using a 2023 federal Schedule A and its instructions.

New York State itemized deduction calculations may be different from the federal itemized deduction calculations or limitations for the current tax year. For more information, see Itemized deductions , or visit www.tax.ny.gov (search: deductions ).