Worksheet 1

Long-term care adjustment List 1 Amount of long-term care premiums included on federal Schedule A, line 1 1 ___________ 2 Amount from federal Schedule A, line 1 2 ___________ 3 Divide line 1 by line 2 and round to the fourth decimal place 3 ___________ 4 Amount from federal Schedule A, line 4 4 ___________ 5 Multiply line 4 by line 3 5 ___________

Partners: Include on line 41 the subtractions described above that apply to your share of partnership deduction items. Obtain your share of partnership items from your Form IT-204-IP , New York Partner’s Schedule K-1 , lines 26a through 26f.

S corporation shareholders: If you are a shareholder of a federal S corporation that is a New York S corporation, or if you were not eligible to make the election to treat your corporation as a New York S corporation because the corporation is not subject to Article 9-A, general business corporation franchise tax, include on line 41 subtractions B, C, D, and F, described above, that apply to your pro rata share of S corporation items of income, loss or deduction.

If the election to be a New York S corporation terminated during the tax year, you must allocate those items. Obtain your share of S corporation items from the S corporation.

If you are a shareholder of a federal S corporation that could, but did not, elect to be a New York S corporation, include subtraction E only.

If the amount on Form IT-201, line 19 or IT-203, line 19 (Federal amount column) is equal to or less than the applicable amount in Table 1 below based on your filing status, enter the total of your subtraction adjustments on line 41.

If the amount on Form IT-201, line 19 or IT-203, line 19 (Federal amount column) is more than the applicable amount in Table 1 below based on your filing status, you must complete Worksheet 2 below.

Table 1 Filing status Applicable amount Single $ 313,200 Married filing joint return or qualifying surviving spouse 375,850 Married filing separate return 187,900 Head of household (with qualifying person) 344,500