Adjustments

Note: For the purposes of this section (instructions for lines 41 through 49), any reference to the IRC means the IRC as it existed before the 2018 federal law changes (Public Law 115-97, Tax Cuts and Jobs Act).

The differences between the IRC and New York State Tax Law require certain adjustments to Total itemized deductions (line 40) when calculating the New York itemized deduction amount allowed (line 49).

The subtraction adjustments on line 41 reflect the fact that New York does not allow certain itemized deductions, such as the deduction for state and local income taxes (or general sales tax, if applicable). Because of limits on specific itemized deductions, and the overall limit on total itemized deductions (based on income), you may need to complete one or more worksheets to determine the amount of the New York subtraction adjustment.

The addition adjustments on line 44 reflect the fact that New York allows certain deductions that are not allowed under the IRC, such as expenses related to income that is exempt from federal income tax but subject to New York income tax.

If you are subject to the New York itemized deduction adjustment for higher income taxpayers (line 46), or if you elect to claim the New York itemized deduction for college tuition expenses (line 43 or line 48), further adjustments may be required.