Line 17

If you claimed an itemized deduction for gifts to charity other than by cash or check on your federal income tax return, enter the amount from federal Schedule A, line 12.

If you did not claim an itemized deduction for gifts to charity on your federal income tax return, calculate the amount to enter on line 17 of Form IT-196 as if you had, using the 2023 instructions for federal Schedule A.

You may not use the same qualified donation to a food pantry to claim both a charitable contribution itemized deduction and a farm donation to food pantries credit (see Form IT-649 , Farm Donations to Food Pantries Credit ) for New York income tax purposes.