Lines 1 through 19: Federal income tax return information

The computation of your New York State, New York City, and Yonkers income tax is based on the information you reported on your federal income tax return, including your income and federal adjustments to income. If you did not file a federal return, you must report the same income and adjustments that you would have reported for federal income tax purposes if you had filed a federal return.

The amount entered on line 1 (wages, salaries, tips, etc.) should be the same as the amount reported on federal Form 1040, line 1z.

Be sure to enter your total other income on line 16 and your total federal adjustments to income on line 18 . Write each type of income and each adjustment and its amount in the Identify areas on lines 16 and 18. If you need more room, submit a list on a separate sheet of paper showing each type of income and each adjustment and its amount.

Enter only whole dollar amounts on your New York return.

Do not leave line 19 blank.