Qualified fee-basis state or local government official

A qualified fee-basis state or local government official is an individual employed by a state or political subdivision of a state and is compensated, in whole or in part, on a fee basis.

If you qualify, you can deduct the fees as a federal adjustment to gross income on your federal income tax return. Any expenses in excess of the amount you deducted as a federal adjustment to income on your federal Form 1040, Schedule 1, line 12, can be claimed as a New York itemized deduction on Form IT-196, line 21.