Line 48: College tuition itemized deduction

Form IT-201 filers only . Form IT-203 filers leave this line blank and skip to line 49.

Did you, your spouse, or your dependents pay any college tuition expenses during 2023? If No , enter 0 and go to line 49.

If Yes , you may be eligible to claim either the college tuition itemized deduction or the college tuition credit . However, you cannot claim both .

Complete Form IT-272 , Claim for College Tuition Credit or Itemized Deduction , to calculate your college tuition itemized deduction.

Submit Form IT-272 with your return.

Line 49: Compare the amount on line 49 to your New York standard deduction amount from the New York State standard deduction table in Form IT-201-I or Form IT-203-I. For greater tax savings, enter the larger of the amounts on Form IT-201, line 34, or Form IT-203, line 33, and mark an X in the appropriate box, Standard or Itemized . If you choose the itemized deduction, you must submit Form IT-196 with your return.

If you are married and filing separate returns (filing status ③), both of you must take the standard deduction unless both of you elect to itemize deductions on your New York returns.