If you paid: and you: then you can deduct: medical expenses paid with funds deposited in a joint checking account in which you and your spouse have an equal interest, half of the total medical expenses, subject to certain limits, unless you can show that you alone paid the expenses. state income tax file any other separate state income tax return, the state income tax you alone paid during the year. file a joint state income tax return (other than New York State) and you and your spouse are jointly and individually liable for the full amount of the state income tax, the state income tax you alone paid during the year. file a joint state income tax return (other than New York State) and you are liable for only your own share of state income tax, the smaller of: • the state income tax you alone paid during the year, or • the total state income tax you and your spouse paid during the year multiplied by a fraction. The numerator of the fraction is your gross federal income and the denominator is your combined federal gross income. property tax paid the tax on property held as tenants by the entirety, the property tax you alone paid. mortgage interest paid the interest on a qualified home held as tenants by the entirety, the mortgage interest you alone paid. casualty loss have a casualty loss on a home you own as tenants by the entirety, half of the loss, subject to the deduction limits. Neither spouse may report the entire casualty loss. Table 1: New York State itemized deductions on separate New York State income tax returns General information You can choose to itemize your deductions for New York State income tax purposes whether or not you itemized your deductions on your federal income tax return. For more information, see Itemized deductions or visit www.tax.ny.gov (search: itemized). To calculate your New York State itemized deduction, complete Form IT-196. If you take the larger of your New York State itemized or standard deductions, in most cases your New York State and New York City income tax will be less. If you itemize, you can deduct a part of your medical and dental expenses, unreimbursed employee business expenses, and amounts you paid for certain taxes, interest, contributions, and miscellaneous expenses. You can also deduct certain casualty and theft losses. However, you cannot claim an itemized deduction for items you deducted on these federal schedules: • Schedule C, Profit or Loss From Business (Sole Proprietorship); • Schedule E, Supplemental Income and Loss; or • Schedule F, Profit or Loss From Farming. If you filed a 2025 federal Schedule A, Itemized Deductions, with your federal income tax return, you may be able to use certain amounts from your Schedule A when you complete Form IT-196. If you did not itemize deductions on your federal income tax return, you may need to calculate certain deductions as if you had, using a 2025 federal Schedule A and its instructions. Caution: New York State itemized deduction calculations may be different from the federal itemized deduction calculations or limitations for the current tax year. For more information, see Itemized deductions, or visit www.tax.ny.gov (search: deductions). Married filing separate returns If you and your spouse paid expenses jointly and are filing separate New York State income tax returns for 2025, see Table 1, New York State itemized deductions on separate New York State income tax returns, below, to calculate the portion of joint expenses you can claim as an itemized deduction. If you are married and filing separate New York State income tax returns, both of you must take the standard deduction unless both of you elect to itemize deductions on your New York State returns. IT-196-I Department of Taxation and Finance Instructions for Form IT-196 New York Resident, Nonresident, and Part-Year Resident Itemized Deductions

Page 2 of 21 IT-196-I (2025) Specific instructions If you need help contacting the Tax Department or for the Privacy notification, see the instructions for your tax return. Medical and dental expenses Line 1 • If you claimed an itemized deduction for medical and dental expenses on your federal income tax return, enter the amount from federal Schedule A, line 1. • If you did not claim an itemized deduction for medical and dental expenses on your federal income tax return, calculate the amount to enter on line 1 of Form IT-196 as if you had, using the 2025 instructions for federal Schedule A. Line 2 Form IT-203 filers: Enter the amount from Form IT-203, line 19, Federal amount column. Taxes you paid For federal income tax purposes, the deduction for state and local taxes is generally limited to $40,000 ($20,000 if married filing separately). In addition, you can no longer claim a federal deduction for foreign taxes you paid on real estate. Your New York State itemized deduction for state and local taxes you paid is not subject to this federal limit and you can deduct foreign taxes paid on real estate. Lines 5 through 7 If, on your federal income tax return, you claimed an itemized deduction for state and local taxes you paid, enter the applicable amounts from federal Schedule A, lines 5a, 5b, and 5c. If you claimed any property tax credit for New York State income tax purposes or received any rebate check for property taxes paid, you do not need to do anything on your New York State income tax return unless you itemize your deductions. If so, you must reduce the amount of real estate taxes reported on line 6 by the total amount of credit claimed and rebate received. For more information, see Learn how to report your credit. Line 8 On line 8, enter foreign real estate taxes you paid on real estate you own that was not used for business, but only if the taxes are assessed uniformly at a comparable rate on all real property throughout the community and the proceeds are used for general community or governmental purposes. If you claimed an itemized deduction for other taxes you paid on your federal income tax return, include the amount from federal Schedule A, line 6. If you did not claim an itemized deduction for taxes you paid on your federal income tax return, calculate the amounts to enter on lines 5 through 8 of Form IT-196 as if you had, using the 2017 instructions for federal Schedule A. For more information, see the 2017 federal Schedule A instructions, on Itemized deductions. Interest you paid For federal income tax purposes, the itemized deduction rules for the interest you paid have changed from what was allowed as a deduction for tax year 2017. Your New York itemized deduction for the total interest you paid on line 15 is calculated using the federal rules that applied to tax year 2017. Home mortgage interest A home mortgage is any loan that is secured by your main home or second home. It includes first and second mortgages, home equity loans, and refinanced mortgages. A home can be a house, condominium, cooperative, mobile home, boat, or similar property. It must provide basic living accommodations including sleeping space, toilet, and cooking facilities. Limit on home mortgage interest If you took out any mortgages after October 13, 1987, your deduction may be limited. If you borrowed any additional amounts after October 13, 1987, on a line-of-credit mortgage you had on that date, see Refinanced mortgages below. For information on calculating your New York itemized deduction if either of the following applies, see Itemized deductions and review the 2017 federal Schedule A instructions. If you had more than one home at the same time, the dollar amounts below apply to the total mortgages on both homes. • You, or your spouse if filing jointly, took out any mortgages after October 13, 1987, and used the proceeds for purposes other than to buy, build, or improve your home, and all of these mortgages totaled over $100,000 at any time during 2025. The limit is $50,000 if married filing separately. An example of this type of mortgage is a home equity loan used to pay off credit card bills, buy a car, or pay tuition. • You, or your spouse if filing jointly, took out any mortgages after October 13, 1987, and used the proceeds to buy, build, or improve your home, and these mortgages plus any mortgages you took out on or before October 13, 1987, totaled over $1 million at any time during 2025. The limit is $500,000 if married filing separately. If the total amount of all mortgages is more than the fair market value (FMV) of the home, additional limits apply. Refinanced mortgages If you refinanced a mortgage you had on October 13, 1987, treat the new mortgage as taken out on or before October 13, 1987. However, if you refinanced for more than the balance of the old mortgage, treat only the excess as a mortgage taken out after October 13, 1987. For more information, see Itemized deductions and review 2017 IRS Publication 936, Home Mortgage Interest Deduction. Line 10 On line 10, enter mortgage interest and points reported to you on federal Form 1098, Mortgage Interest Statement. • Home mortgage interest limited: If your home mortgage interest deduction is limited, you may only enter on line 10 the deductible mortgage interest and points that were reported to you on federal Form 1098. For more information about when your deduction is limited, see Limit on home mortgage interest. • Refund of overpaid interest: If your federal Form 1098 shows any refund of overpaid interest, do not reduce your deduction by the amount of the refund. Instead, see Itemized deductions and review 2025 IRS Publication 525, Taxable and Nontaxable Income. • Interest reported on someone else’s federal Form 1098: If you and at least one other person (other than your spouse if filing jointly) were liable for and paid interest on the mortgage, and the interest was reported on the other person’s federal Form 1098, report your share of the interest on line 11 (see Line 11 instructions). • Federal Form 1098 does not show all interest paid: If you paid more interest to the recipient than is shown on Form 1098, show the larger deductible amount on line 10 and keep an explanation of the difference with your tax records.

IT-196-I (2025) Page 3 of 21 Line 11 If you paid home mortgage interest to a recipient who did not provide you with a federal Form 1098, report your deductible mortgage interest on line 11. • Seller-financed mortgage: If you paid home mortgage interest to the person who sold you the home and that person did not provide you with a federal Form 1098, write that person’s name, identifying number, and address on the lines next to line 11. If the recipient of your home mortgage payments is an individual, the identifying number is the recipient’s Social Security number (SSN). Otherwise, it is the employer identification number (EIN). You must also provide your SSN to the recipient. • Interest reported on someone else’s federal Form 1098: If you and at least one other person (other than your spouse, if filing jointly) were liable for and paid interest on the mortgage, and the home mortgage interest paid was reported on the other person’s federal Form 1098, identify the name and address of the person or persons who received a federal Form 1098 reporting the interest you paid. Line 12: Points not reported on federal Form 1098 Points are shown on your settlement statement. Points you paid only to borrow money are generally deductible over the life of the loan. Points paid for other purposes, such as for a lender’s services, are not deductible. For more information, see Itemized deductions and review the 2017 federal Schedule A instructions. Refinancing: Generally, you must deduct points you paid to refinance a mortgage over the life of the loan. This is true even if the new mortgage is secured by your main home. If you used part of the proceeds to improve your main home, you may be able to deduct the part of the points related to the improvement in the year paid. Line 14: Investment interest • If you claimed an itemized deduction for investment interest on your federal income tax return, enter the amount from federal Schedule A, line 9. • If you did not claim an itemized deduction for investment interest on your federal income tax return, calculate the amount to enter on line 14 of Form IT-196 as if you had, using the 2025 instructions for federal Schedule A, line 9. Gifts to charity Line 16 • If you claimed an itemized deduction for gifts to charity by cash or check on your federal income tax return, enter the amount from federal Schedule A, line 11. • If you did not claim an itemized deduction for gifts to charity on your federal income tax return, calculate the amount to enter on line 16 of Form IT-196 as if you had, using the 2025 instructions for federal Schedule A. Line 16a • If you claimed an itemized deduction for gifts to charity by cash or check on your federal income tax return, enter the amount of any contributions, included in the total amount reported on federal Schedule A, line 11, that you elected to treat as qualified contributions. • If you did not claim an itemized deduction for gifts to charity on your federal income tax return, calculate the amount to enter on line 16a of Form IT-196 as if you had, using the 2025 instructions for federal Schedule A. The amount reported on line 16a cannot be greater than the amount reported on line 16. Line 16b Enter on line 16b any contributions included on line 16a to the New York Charitable Gifts Trust Fund in one or more of the following accounts: • Health Charitable Account; or • Elementary and Secondary Education Account. Line 17 • If you claimed an itemized deduction for gifts to charity other than by cash or check on your federal income tax return, enter the amount from federal Schedule A, line 12. • If you did not claim an itemized deduction for gifts to charity on your federal income tax return, calculate the amount to enter on line 17 of Form IT-196 as if you had, using the 2025 instructions for federal Schedule A. You may not use the same qualified donation to a food pantry to claim both a charitable contribution itemized deduction and a farm donation to food pantries credit (see Form IT-649, Farm Donations to Food Pantries Credit) for New York income tax purposes. Line 18 • If you claimed an itemized deduction for gifts to charity on your federal income tax return and have a carryover from a prior year, enter the amount from federal Schedule A, line 13. • If you did not claim an itemized deduction for gifts to charity on your federal income tax return, calculate the amount to enter on line 18 of Form IT-196 as if you had, using the 2025 instructions for federal Schedule A. Casualty and theft losses For federal income tax purposes, you are no longer allowed an itemized deduction for a casualty or theft loss unless it is the result of a federally declared disaster. Do not enter amounts of any federal qualified disaster losses on line 20. Instead, see the instructions for line 37. Qualified disaster losses are personal casualty losses sustained as a result of federally declared disasters: Hurricane Harvey or Tropical Storm Harvey, Hurricane Irma, or Hurricane Maria. Line 20: Casualty or theft loss(es) Your New York itemized deduction for casualty and theft losses is calculated using the federal rules that applied to tax year 2017. To calculate the amount of your casualty and theft loss, complete Section A of the Casualty and theft worksheet. Only enter the amount from line 18 of the worksheet on line 20 of Form IT-196. You may be able to deduct part or all of each loss caused by theft, vandalism, fire, storm, or similar causes; car, boat, and other accidents; and corrosive drywall. You may also be able to deduct money you had in a financial institution but lost because of the insolvency or bankruptcy of the institution. You can deduct personal casualty or theft losses only to the extent that: 1. the amount of each separate casualty or theft loss is more than $100, and 2. the total amount of all losses during the year (reduced by the $100 limit in number 1 above) is more than 10% of the amount on Form IT-201, line 19 or IT-203, line 19 (Federal amount column). Corrosive drywall losses If you paid for repairs to your personal residence or household appliances because of corrosive drywall, you may be able to deduct the amounts you paid. See Itemized deductions and

Page 4 of 21 IT-196-I (2025) review the 2017 IRS Publication 547, Casualties, Disasters, and Thefts. In the instructions on page 3 of 2017 IRS Publication 547, substitute Casualty and Theft Worksheet for Special instructions for completing Form 4684 to calculate the amount of your New York deduction. To deduct the costs of proving that you had a property loss, use Form IT-196, line 24. Examples of these costs are appraisal fees and photographs used to establish the amount of your loss Casualty and theft worksheets Which sections to complete There are three worksheets to complete for casualty and theft losses: • Section A: Personal use property • Section B: Business and income-producing property • Section C: Theft loss deduction for Ponzi-type investment scheme using the procedures in IRS Revenue Procedure 2009-20 Complete Section A to compute casualty or theft gains and losses for property that is not used in a trade or business or for income-producing purposes. Also complete Section A to compute casualty or theft losses and gains related to the portion of your home used for business if you used the federal simplified method to determine your deductible expenses for business use of your home. Complete Section B to compute casualty or theft losses and gains for property that is used in a trade or business or for income-producing purposes. If property is used partly in a trade or business and partly for personal purposes, such as a personal home with a rental unit, compute the personal part in Section A and the business part in Section B. Complete Section C to compute a theft loss deduction from a Ponzi-type investment scheme if you qualify to use IRS Revenue Procedure 2009-20, as modified by IRS Revenue Procedure 2011-58, and choose to follow the procedures in the guidance. Casualty and theft worksheet Complete this worksheet to calculate the amount of your casualty and theft losses to enter on Form IT-196: • line 20, Casualty and theft losses, other than a federal qualified disaster loss, • line 24, Other expenses, • line 30, Casualty and theft losses of income-producing property, and • line 37, Federal qualified disaster loss. Section A: Personal use property (To report casualties and thefts of property not used in a trade or business or for income-producing purposes, complete this section.)

1 Description of properties (show type, location, and date acquired for each property). For each property lost or damaged from the same casualty or theft, complete a separate line. You must complete a separate worksheet (through line 12) for each casualty or theft event involving personal use property. Property A Property B Property C Property D Properties A B C D 2 Cost or other basis of each property ................ 2 3 Insurance or other reimbursement (whether or not you filed a claim) (see instructions) ............ Note: If line 2 is more than line 3, skip line 4. 3 4 Gain from casualty or theft. If line 3 is more than line 2, enter the difference here and skip lines 5 through 9 for that column. If line 3 is less than line 2, enter 0 and continue with line 5. See instructions if line 3 includes insurance or other reimbursement you did not claim, or you received a payment for your loss in a later tax year . 4 5 FMV before casualty or theft (see instructions) ... 5 6 FMV after casualty or theft (see instructions) ..... 6 7 Subtract line 6 from line 5 ................................ 7 8 Enter the smaller of line 2 or line 7 .................. 8 9 Subtract line 3 from line 8. If zero or less, enter 0 . 9 10 Casualty or theft loss. Add the amounts on line 9 in columns A through D .................................................. 10 11 Limitation per casualty. (If you have a qualified disaster loss, see instructions) .................................................... 11 100 12 Subtract line 11 from line 10. If zero or less, enter 0 .................................................................................... 12 Complete only one worksheet for lines 13 through 18. 13 Add the amounts on line 12 of all casualty and theft worksheets ................................................................ 13 14 Add the amounts on line 4 of all casualty and theft worksheets .................................................................. 14 See the instructions before completing line 15. 15 • If line 14 is more than line 13, enter the difference here. You have a net gain, see the instructions; do not complete lines 16 through 18 .................................................................................................... 15 • If line 14 is equal to line 13, enter 0 here. Do not complete the rest of this section. • If line 14 is less than line 13, see instructions. 16 Add lines 14 and 15. Subtract the result from line 13 and enter the difference here ................................... 16 17 Enter 10% of your federal AGI from Form IT-201, line 19 or IT-203, line 19 (Federal amount column; see instructions) 17 18 Subtract line 17 from line 16. Enter the result here and on Form IT-196, line 20. If the amount is zero or less, enter 0. . 18

Section C: Theft loss deduction for Ponzi-type investment scheme using the procedures in IRS Revenue Procedure 2009-20 (see instructions). Part 1: Computation of deduction 29 Initial investment (see instructions) .................................................................................. 29 30 Subsequent investments (see instructions) ...................................................................... 30 31 Income reported on your tax returns for tax years prior to the discovery year (see instr.).. 31 32 Add lines 29, 30, and 31 ................................................................................................ 32 33 Withdrawals for all years (see instructions) ................................................................... 33 34 Subtract line 33 from line 32. This is your total qualified investment (see instructions) . 34 35 Enter 95% (0.95) if you have no potential third-party recovery. Enter 75% (0.75) if

you have potential third-party recovery (see instructions) ............................................ 35 36 Multiply line 35 by line 34 .............................................................................................. 36 37 Actual recovery (see instructions) .................................................................................... 37 38 Enter the potential insurance/Securities Investor Protection Corporation (SIPC) recovery. 38 39 Add lines 37 and 38. This is your total recovery ............................................................ 39 40 Subtract line 39 from line 36. This is your deductible theft loss. Include this

amount on line 28 of Section B and complete Part 2, Required Statements

and Declarations, on page 6. ..................................................................................... 40 IT-196-I (2025) Page 5 of 21 Section B: Business and income-producing property 19 Description of properties (show type, location, and date acquired for each property). Complete a separate line for each property lost or damaged from the same casualty or theft. If claiming a loss due to a Ponzi-type investment scheme and Section C is not completed, see instructions. Property A Property B Property C Property D Properties D C B A Casualty and theft worksheet (continued) 20 Cost or adjusted basis of each property.......... 20 21 Insurance or other reimbursement (whether or

not you filed a claim) (see instructions for line 3) 21 22 Gain from casualty or theft. If line 21 is more

than line 20, enter the difference here and

skip lines 23 through 27 for that column.

See the instructions for line 4 if line 21

includes insurance or other reimbursement

you did not claim, or you received

payment for your loss in a later tax year ..... 22 23 FMV before casualty or theft .......................... 23 24 FMV after casualty or theft ............................. 24 25 Subtract line 24 from line 23 ........................... 25 26 Enter the smaller of line 20 or line 25 ............ 26

Note: If the property was totally destroyed

by casualty or loss from theft, enter on line 26

the amount from line 20. 27 Subtract line 21 from line 26. If zero or less,

enter 0 ......................................................... 27 28 Total casualty or theft loss. Add the amounts on line 27 and include any Section C, line 40 amount .......... 28

• Enter the amount from income-producing property on Form IT-196, line 30

• Enter the amount from property used as an employee on Form IT-196, line 24

Page 6 of 21 IT-196-I (2025) Casualty and theft worksheet instructions Instructions for Section A: Personal use property To show each item lost or damaged from a single casualty or theft described on line 1, complete a separate column for lines 2 through 9. If more than four items were lost or damaged, submit additional sheets following the format of lines 1 through 9. For each casualty or theft involving property not used in a trade or business or for income-producing purposes, complete a separate worksheet through line 12. Do not include any loss previously deducted on an estate tax return. If you are liable for casualty or theft losses to property you lease from someone else, see Itemized deductions and review the 2017 IRS Publication 547. Line 1: Describe the type of property (for example, furniture, jewelry, car, and so on). Line 2: Cost or other basis usually means original cost plus improvements. Subtract any postponed gain from the sale of a previous main home. Special rules apply to property received as a gift or inheritance. See Itemized deductions and review the IRS Publication 551, Basis of Assets. If you inherited the property from someone who died in 2010 and the executor of the decedent’s estate made the election to file federal Form 8939, Allocation of Increase in Basis for Property Acquired From a Decedent, refer to the information provided by the executor or see Itemized deductions and review IRS Publication 4895, Tax Treatment of Property Acquired From a Decedent Dying in 2010. Reimbursement Line 3 Enter the amount of insurance or other reimbursement you received or expect to receive for each property. Include your insurance coverage whether or not you are filing a claim for reimbursement. Example: Your car worth $2,000 is totally destroyed in a collision. You are insured with a $500 deductible but decide not to report it to your insurance company because you are afraid the insurance company will cancel your policy. In this example, enter $1,500. If you expect to be reimbursed but have not yet received payment, you must still enter the expected reimbursement from the loss. If, in a later tax year, you determine with reasonable certainty that you will not be reimbursed for all or part of the loss, you can deduct for that year the amount of the loss that is not reimbursed. Types of reimbursements: Insurance is the most common way to be reimbursed for a casualty or theft loss, but if: • the person who leases your property must make repairs or must repay you for any part of a loss, the repayment and the cost of the repairs are considered reimbursements. • a court awards you damages for a casualty or theft loss, the amount you can collect, minus lawyers’ fees and other necessary expenses, is a reimbursement. • you accept repairs, restoration, or cleanup services provided by relief agencies, it is considered a reimbursement. • a bonding company pays you for a theft loss, the payment also is considered a reimbursement. Lump-sum reimbursement: If you have a casualty or theft loss of several assets at the same time and you receive a lump-sum reimbursement, you must divide the amount you receive among Section C: Theft loss deduction for Ponzi-type investment scheme using the procedures in IRS Revenue Procedure 2009-20 (cont’d) Part 2: Required statements and declarations (see instructions) • I am claiming a theft loss deduction pursuant to IRS Revenue Procedure 2009-20 from a specified fraudulent arrangement conducted by the following individual or entity. Name of individual or entity Taxpayer identification number (if known) Address

• I have written documentation to support the amounts reported in Section C, Part 1. • I am a qualified investor as defined in IRS Revenue Procedure 2009-20, § 4.03. • If I have determined the amount of my theft loss deduction using 0.95 on line 35 above, I declare that I have not pursued and do not intend to pursue any potential third-party recovery, as that term is defined in IRS Revenue Procedure 2009-20, § 4.10. • I agree to comply with the conditions and agreements set forth in IRS Revenue Procedure 2009-20 and Section C. – If I have already filed a return or amended return that does not satisfy the conditions in IRS Revenue Procedure 2009-20, § 6.02. – I agree to all adjustments or actions that are necessary to comply with those conditions. The tax years for which I filed the returns or amended returns and the dates on which they were filed are as follows:

Casualty and theft worksheet (continued)

IT-196-I (2025) Page 7 of 21 the assets according to the FMV of each asset at the time of the loss. Grants, gifts, and other payments: Grants and other payments you receive to help you after a casualty are considered reimbursements only if they must be used specifically to repair or replace your property. Such payments will reduce your casualty loss deduction. If there are no conditions on how you must use the money you receive, it is not a reimbursement. Use and occupancy insurance: If insurance reimburses you for your loss of business income, it does not reduce your casualty or theft loss. The reimbursement is income and is taxed in the same manner as your business income. Main home destroyed: If you have a gain because your main home was destroyed, you generally can exclude the gain from your income as if you had sold or exchanged your home. You may be able to exclude up to $250,000 of the gain (up to $500,000 if married filing jointly). To exclude a gain, you generally must have owned and lived in the property as your main home for at least two years during the five-year period ending on the date it was destroyed. For information on this exclusion, see Itemized deductions and review the 2017 IRS Publication 523, Selling Your Home. If you exclude the gain and the entire gain is excludable, do not calculate the casualty on the Casualty and theft worksheet. If the gain is more than you can exclude, reduce the insurance or other reimbursement by the amount of the exclusion and enter the result on line 3. In your tax records, keep a statement showing the full amount of insurance or other reimbursement and the amount of the exclusion. You may be able to postpone reporting the excess gain if you buy replacement property. See Itemized deductions and review the 2017 IRS Publication 547. Line 4 If you are entitled to an insurance payment or other reimbursement for any part of a casualty or theft loss but you choose not to file a claim for the loss, you cannot realize a gain from that payment or reimbursement. Therefore, calculate the gain on line 4 by subtracting your cost or other basis in the property (line 2) only from the amount of reimbursement you actually received. Enter the result on line 4; do not enter less than zero. If you filed a claim for reimbursement but did not receive it until after the year of the casualty or theft, include the gain in your income in the year you received the reimbursement. Lines 5 and 6 Fair market value (FMV) is the price at which the property would be sold between a willing buyer and a willing seller, each having knowledge of the relevant facts. The difference between the FMV immediately before the casualty or theft and the FMV immediately after represents the decrease in FMV because of the casualty or theft. The FMV of property after a theft is zero if the property is not recovered. FMV is generally determined by a competent appraisal. The appraiser’s knowledge of sales of comparable property about the same time as the casualty or theft, knowledge of your property before and after the occurrence, and the methods of determining FMV are important elements in proving your loss. The appraised value of property immediately after the casualty must be adjusted (increased) for the effects of any general market decline that may occur at the same time as the casualty or theft. Example: The value of all nearby property may become depressed because it is in an area where such occurrences are commonplace. This general decline in market value is not part of the property’s decrease in FMV as a result of the casualty or theft. Replacement cost or the cost of repairs is not necessarily FMV. However, you may be able to use the cost of repairs to the damaged property as evidence of loss in value if the: • repairs are actually made, • repairs are necessary to restore the property to the condition it was in immediately before the casualty, • amount spent for repairs isn’t excessive, • repairs only correct the damage caused by the casualty, and • the value of the property after the repairs is not, as a result of the repairs, more than the value of the property immediately before the casualty. To calculate a casualty loss to real estate not used in a trade, business, or for income-producing purposes, measure the decrease in value of the property as a whole. All improvements, such as buildings, trees, and shrubs, are considered together as one item. Calculate the loss separately for other items, for example, each piece of furniture lost. Safe harbor methods and reporting requirements: The IRS provides guidance on safe harbor methods for determining casualty and theft losses. If you use one of the safe harbor methods provided in an IRS Revenue Procedure, keep in your records a detailed statement specifying which IRS Revenue Procedure you used to determine the amount of your casualty loss. When completing this worksheet, do not enter an amount on line 5 or line 6 for each property. Instead, enter the decrease in the FMV determined in the relevant safe harbor method on line 7. Line 11 If the amount on line 10 is from a 2017 qualified disaster loss from Hurricane or Tropical Storm Harvey, Hurricane Irma, or Hurricane Maria, follow the instructions below. If you have a loss from Hurricane or Tropical Storm Harvey, Hurricane Irma, or Hurricane Maria on line 10, add the amounts on line 4 of all your casualty and theft worksheets. • If the amount on line 10 is larger than the sum of all line 4 amounts, substitute $500 for the line 11 amount on the worksheet for the federally declared disaster loss from Hurricane or Tropical Storm Harvey, Hurricane Irma, or Hurricane Maria. • If the amount on line 10 is smaller than the total of all line 4 amounts, enter $100 and complete the remainder of the worksheet as if you have no 2017 disaster losses from Hurricane or Tropical Storm Harvey, Hurricane Irma, or Hurricane Maria subject to the $500 reduction. Line 15 • If line 14 is more than line 13, you have a net gain. You must report any gain as income (to the extent not already included as income on your federal Schedule D, Gains and Losses), on your New York State income tax return. See Form IT-225, New York State Modifications, and its instructions. • If line 14 is less than line 13, and you have: – no disaster losses from Hurricane or Tropical Storm Harvey, Hurricane Irma, or Hurricane Maria that are subject to the $500 reduction on line 11 on any casualty and theft worksheet, enter 0 here and go to line 16. – disaster losses from Hurricane or Tropical Storm Harvey, Hurricane Irma, or Hurricane Maria that are subject to the

Page 8 of 21 IT-196-I (2025) $500 reduction, subtract line 14 from line 12 of the casualty and theft worksheets reporting those disaster losses. The difference is your net disaster loss. Enter this amount on line 15 and on Form IT-196, line 37. If all of your personal casualty and theft losses are disaster losses subject to the $500 reduction, stop here. Do not complete the rest of the worksheet. Line 17: Estates and trusts compute federal AGI the same way as individuals, except that the costs of administration are allowed in computing federal AGI. Section B: Business and income-producing property To show each item lost or damaged from a single casualty or theft described on line 19, complete a separate column, lines 20 through 27, If more than four items were lost or damaged, complete additional worksheets following the format of lines 19 through 27. For each casualty or theft involving property used in a trade or business or for income-producing purposes, complete a separate Casualty and theft worksheet. Complete one worksheet Section B, to combine all Sections B. For details on the treatment of casualties or thefts to business or income-producing property, including rules on the loss of inventory through casualty or theft, see Itemized deductions and review the 2017 IRS Publication 547. Home used for business or rented If you had a casualty or theft loss involving a home you used for business or rented out, your deductible loss may be limited. First, complete Section B, lines 19 through 26. • If the loss involved a home used for a business and you are filing federal Schedule C, Profit or Loss From Business, with your federal income tax return, you must calculate your 2025 New York itemized deduction for casualty or theft loss using a 2017 federal Form 8829, Expenses for Business Use of Your Home and instructions (see Itemized deductions to review the form). Enter on line 27 the deductible loss from the 2017 federal Form 8829, line 34. Do not file the 2017 federal Form 8829 with your federal income tax return, keep it with your 2025 New York State income tax records. • For a home you rented out or used for a business for which you are not filing federal Schedule C with your federal income tax return, see IRC § 280A(c)(5) to calculate your deductible loss. For your records, keep a statement showing how you calculated the deductible loss; enter that amount on line 27. Note: If you used the federal simplified method to determine your deductible expenses for business use of your home for 2025, calculate the casualty or theft loss for the home office in Section A instead of in Section B. Property used in a passive activity When you determine the loss from a passive activity, do not take into account a gain or loss from a casualty or theft of property used in a passive activity, unless losses similar in cause and severity recur regularly in the activity. For more information, see Itemized deductions and review the 2017 federal Form 8582, Passive Activity Loss Limitations. Losses from Ponzi-type investment schemes The IRS has issued guidance to assist taxpayers who are victims of losses from Ponzi-type investment schemes. If you qualify to use IRS Revenue Procedure 2009-20, as modified by IRS Revenue Procedure 2011-58, and choose to follow the procedures in the guidance, first fill out Section C to determine the amount to enter on Section B, line 28. Skip lines 19 through 27. Section C replaces Appendix A in IRS Revenue Procedure 2009-20. You do not need to complete Appendix A. For more information, see the instructions for Section C and the above revenue ruling and revenue procedures. If you choose not to use the procedures in IRS Revenue Procedure 2009-20, you may claim your theft loss by filling out Section B, lines 19 through 28, as appropriate. IRC § 179 property of a partnership or S corporation Partners and S corporation shareholders who receive a federal Schedule K-1 reporting a casualty or theft involving property for which the IRC § 179 expense deduction was previously claimed and passed through to the partners or shareholders must use the worksheet below to calculate the adjusted basis of the property (line 20 amount). Line 19: If you are claiming a loss from a fraudulent investment arrangement and you are not filling out Section C, you must enter the name, taxpayer identification number (if known), and address (if known) of the individual or entity that conducted the fraudulent arrangement. Complete the rest of Section B. Line 20: Cost or adjusted basis usually means original cost plus improvements, minus depreciation allowed or allowable (including any IRC § 179 expense deduction), amortization, depletion, and so on. Special rules apply to property received as a gift or inheritance. See Itemized deductions and review the 2017 IRS Publication 547. If you inherited the property from someone who died in 2010 and the executor of the decedent’s estate made the election to file federal Form 8939, refer to the information provided by the executor or see Itemized deductions and review IRS Publication 4895. Lines 23 and 24: For details on determining FMV, see the instructions for lines 5 and 6. Loss on each item calculated separately: Unlike a casualty loss to personal use real estate in which all improvements are considered one item, a casualty loss to business or income- producing property must be calculated separately for each item. For example, if casualty damage occurs to both a building and to trees on the same piece of real estate, measure the loss separately for the building and for the trees. Section C: Theft loss deduction for Ponzi-type investment scheme using the procedures in IRS Revenue Procedure 2009-20 If you claim a theft loss deduction for a Ponzi-type investment scheme, and you meet both of the following conditions,

1 Gross sales price ...................................... 1

2 Cost or other basis .................................... 2 3a Depreciation (excluding IRC § 179

expense deduction) ............................... 3a 3b IRC § 179 expense deduction ................... 3b 3c Unused carryover of IRC § 179 expense

deduction ............................................... 3c 3d Subtract line 3c from line 3b ...................... 3d 3e Add lines 3a and 3d .................................. 3e

4 Adjusted basis. Subtract line 3e

from line 2 and include on line 20 .......... 4 Partners and S corporation shareholders to calculate adjusted basis of IRC § 179 property worksheet (Keep for your records)

IT-196-I (2025) Page 9 of 21 fill out Section C in lieu of Appendix A in IRS Revenue Procedure 2009-20: • You qualify to use IRS Revenue Procedure 2009-20, as modified by IRS Revenue Procedure 2011-58. • You choose to follow the procedures in the IRS guidance. For more information about claiming a theft loss deduction from a Ponzi-type investment scheme, see Itemized deductions to review the following guidance: • IRS Revenue Ruling 2009-9, 2009-14 Internal Revenue Bulletin 735 • IRS Revenue Procedure 2009-20, 2009-14 Internal Revenue Bulletin 749 • IRS Revenue Procedure 2011-58, 2011-50 Internal Revenue Bulletin 849 Part 1: Computation of deduction Line 29: Enter the initial amount of cash or basis of property that you invested in the investment arrangement. Do not include any of the following on this line, line 30, or line 31: • amounts borrowed from the responsible group and invested in the specified fraudulent arrangement, to the extent the borrowed amounts were not repaid at the time the theft was discovered • amounts such as fees that were paid to the responsible group and deducted for federal income tax purposes • amounts reported to you (the qualified investor) as taxable income that were not included in gross income on the investor’s federal income tax returns • cash or property that you (the qualified investor) invested in a fund or other entity (separate from you (the qualified investor) for federal income tax purposes) that invested in a specified fraudulent arrangement For definitions of responsible group, specified fraudulent arrangement, and qualified investor, see IRS Revenue Procedure 2009-20 § 4. Line 30: Enter the amount of cash or the basis of property that you invested after you made the initial investment (including amounts reinvested). Line 31: Enter the total amounts of net income (for example, interest and dividends minus expenses) from the specified fraudulent arrangement that—consistent with information received from that arrangement—you included in income for federal tax purposes for all tax years before the discovery year, including tax years for which a refund is barred by the statute of limitations. The discovery year is the tax year when one of the following occurs. • The indictment, information, or complaint described in IRS Revenue Procedure 2009-20 (as modified by IRS Revenue Procedure 2011-58), § 4.02(1) or (2) is filed. • The complaint or similar document described in IRS Revenue Procedure 2009-20 (as modified by IRS Revenue Procedure 2011-58), § 4.02(3) is filed, or the death of the lead figure occurs, whichever is later. Line 33: Enter the total amount of cash or property that you withdrew from the investment arrangement in all years (whether designated as income or principal). Line 34: This is the amount of your investment that is eligible for a deduction before taking into account any actual or potential recoveries. Line 35 Potential third-party recovery is the amount of all actual or potential claims for recovery, as of the last day of the discovery year, that are not from potential insurance or Securities Investor Protection Corporation (SIPC) recovery, or a potential direct recovery. Potential insurance/SIPC recovery is the total of all actual or potential claims for reimbursement that, as of the last day of the discovery year, are attributable to: • insurance policies in your name that protect you from this type of loss; • contractual arrangements, other than insurance, that guaranteed or otherwise protected against this type of loss; or • amounts payable from SIPC, as advances for customer claims under the Securities Investor Protection Act of 1970, or by a similar entity under a similar provision. Potential direct recovery is the amount of all actual or potential claims for recovery, as of the last day of the discovery year, against the responsible individual or group. Line 37: Enter the amounts you actually received as a reimbursement or recovery from any source. Do not include amounts that are potential direct recoveries or potential third- party recoveries. Line 40: Enter the amount from line 40 on line 28 of Section B. Do not complete lines 19 through 27 for this same loss. Part 2: Required statements and declarations Read the statements and declarations carefully. Complete the required information in the spaces provided. Do not submit this worksheet with your New York State income tax return; keep it for your tax records. When you sign your tax return you are agreeing to these statements and declarations. The information you enter in this part may be used to verify the fraudulent investment arrangement.

Page 10 of 21 IT-196-I (2025) Job expenses and certain miscellaneous deductions Line 21: Unreimbursed employee expenses Enter the amount from line 10 of the Unreimbursed employee business expenses worksheet.

1 Vehicle expense from line 22 or line 29. (Rural mail carriers: see instructions.) .................. 1

2 Parking fees, tolls, and transportation, including train, bus, etc., that did not involve

overnight travel or commuting to and from work ........................................................ 2

3 Travel expenses while away from home overnight, including lodging, airplane, car

rental, etc. Do not include meals and entertainment .................................................. 3

4 Business expenses not included on lines 1, 2, and 3. Do not include meals and

entertainment or education expenses ........................................................................ 4

5 Meals and entertainment expenses (see instructions) ..................................................... 5

6 Total expenses. In column A, add lines 1 through 4. In column B, enter the amount

from line 5 .................................................................................................................. 6 Note: If you were not reimbursed for any expenses in Step 1, skip line 7, and enter the amount from line 6 on line 8.

8 Subtract line 7 from line 6. If zero or less, enter 0. However, if line 7 is greater than

line 6 in column A, report the excess as income on Form IT-201 or Form IT-203,

line 1 .......................................................................................................................... 8 Note: If both columns of line 8 are zero, stop here; you cannot deduct employee business expenses.

9 In column A, enter the amount from line 8. In column B, multiply line 8 by 50% (0.50).

(Employees subject to U.S. Department of Transportation (USDOT) hours of

service limits: Multiply meal expenses incurred while away from home on business

by 80% (0.80) instead of 50%.) (see instructions) ........................................................ 9 10 Add the amount on line 9 of both columns and enter the total here. Also, enter the total on

Form IT-196, line 21. (Armed Forces reservists, qualified performing artists, qualified fee

state or local government officials, and individuals with disabilities: see instructions

for special rules on where to enter the total.) ......................................................................... 10

7 Enter reimbursements received from your employer that were not reported to you in

box 1 of federal Form W-2. Include any reimbursements reported under code L in

box 12 of your federal Form W-2 (see instructions) ...................................................... 7 B Meals and entertainment A Other than meals and entertainment Step 1: Enter your expenses Step 3: Calculate expenses to deduct on Form IT-196 (Form IT-201 or Form IT-203) Step 2: Enter reimbursements from your employer for expenses listed in Step 1 Unreimbursed employee business expenses worksheet Part 1: Employee business expenses and reimbursements

IT-196-I (2025) Page 11 of 21 Unreimbursed employee business expenses worksheet (continued) 11 Enter the date (mmddyyyy) the vehicle was placed in service (see instr.) 11 12 Total miles the vehicle was driven during the tax year (see instructions) 12 13 Business miles included on line 12 (see instructions) ........................... 13 14 Divide line 13 by line 12 and round to four decimal places (see instr.) 14 15 Average daily round-trip commuting distance (see instructions) ........... 15 16 Commuting miles included on line 12 (see instructions) ....................... 16 17 Other miles (add lines 13 and 16 and subtract the total from line 12) .......... 17 18 Was your vehicle available for personal use during off duty hours? .......................................................................... Yes No 19 Do you (or your spouse) have another vehicle available for personal use? .............................................................. Yes No 20 Do you have evidence to support your deduction? If No, stop here .......................................................................... Yes No 21 If Yes, is the evidence written? .................................................................................................................................. Yes No B Vehicle 2 A Vehicle 1 Step 4: General information (You must complete this section if you are claiming vehicle expenses.) Step 6: Actual expenses Step 5: Standard mileage rate (See the instructions for Part 2 to find out whether to complete this section or Step 6.) 22 Multiply line 13 by 70¢. Enter the result here and on line 1 ................................................................................... 22 Part 2: Vehicle expenses 23 Gasoline, oil, repairs, vehicle insurance, etc. ...... 23

23 24a Vehicle rentals ..................................................... 24a

24a 24b Inclusion amount (see instructions) ........................ 24b

24b 24c Subtract line 24b from line 24a ...........................

24c

24c 25 Value of employer-provided vehicle (applies only

if 100% of annual lease value was included on

Form W-2, see instructions) ..................................

25

25 26 Add lines 23, 24c, and 25 ...................................

26

26 27 Multiply line 26 by line 14 ....................................

27

27 28 Depreciation (see instructions) ...............................

28

28 29 Add lines 27 and 28. Enter total here and on line 1

29

29 B Vehicle 2 A Vehicle 1 30 Enter cost or other basis (see instructions) ............ 30

30 31 Enter IRC § 179 deduction and special

allowances (see IRS Publication 946) ..................

31

31 32 Multiply line 30 by line 14 (if you claimed the

IRC § 179 deduction or special allowance,

see instructions) .................................................. 32

32 33 Enter depreciation method and percentage

(see IRS Publication 946) .................................... 33

33 34 Multiply line 32 by the percentage on line 33 ......

34

34 35 Add lines 31 and 34 ............................................

35

35 36 Enter the applicable limit explained in the

instructions for federal Form 2106 ................... 36

36 37 Multiply line 36 by line 14 ....................................

37

37 38 Enter the smaller of line 35 or line 37. If you

skipped lines 36 and 37, enter the amount

from line 35. Also enter this amount on

line 28 above. ..................................................

38

38 B Vehicle 2 A Vehicle 1 Step 7: Depreciation of vehicles (Use this section only if you owned the vehicle and are completing Step 6 for the vehicle.)

Page 12 of 21 IT-196-I (2025) Instructions for Unreimbursed employee business expenses worksheet Part 1: Employee business expenses and reimbursements Complete Part 1 if you were reimbursed for employee business expenses. If you were not reimbursed for your expenses, complete steps 1 and 3 only. Do not include on this worksheet either of the following: • job-related education expenses (If you have job-related education expenses, see the instructions for Form IT-196, line 22) • educator expenses you deducted as an adjustment to income on your federal income tax return (Form 1040, Schedule 1, line 11) Step 1: Enter your expenses Line 1: Enter vehicle expenses from Part 2, Vehicle Expenses, line 22 or line 29. Rural mail carriers Rural mail carriers are employees of the United States Postal Service (USPS) who perform services involving the collection and delivery of mail on a rural route. If you were a rural mail carrier, you can treat the amount of qualified reimbursement you received as the amount of your allowable expense. Because the qualified reimbursement is treated as paid under an accountable plan, your employer should not include the amount of reimbursement in your income. Qualified reimbursements are the amounts paid by the USPS as an equipment maintenance allowance under a collective bargaining agreement between the USPS and the National Rural Letter Carriers’ Association, but only if such amounts do not exceed the amount that would have been paid under the 1991 collective bargaining agreement (adjusted for changes in the Consumer Price Index since 1991). If you were a rural mail carrier and your vehicle expenses were: • less than or equal to your qualified reimbursements, do not complete this worksheet unless you have deductible expenses other than vehicle expenses. If you have deductible expenses other than vehicle expenses, skip line 1 and do not include any qualified reimbursements in column A on line 7. • more than your qualified reimbursements, first complete Part 2 of this worksheet. Enter your total vehicle expenses from line 29 on line 1 and the amount of your qualified reimbursements in column A, line 7. If you were a rural mail carrier and received a qualified reimbursement, you cannot use the standard mileage rate. Line 2: You cannot deduct the expenses of commuting to and from work. See the line 15 instructions for the definition of commuting. Line 3: Enter lodging and transportation expenses connected with overnight travel away from your tax home. Do not include expenses for meals and entertainment. For more information, including limits, see Itemized deductions and review the 2017 IRS Publication 463, Travel, Entertainment, Gift, and Car Expenses. For purposes of this line instruction, tax home means your regular or main place of business or post of duty regardless of where you maintain your family home. If you do not have a regular or main place of business because of the nature of your work, then your tax home may be the place where you regularly live. If you do not have a regular or a main place of business or post of duty and there is no place where you regularly live, you are considered an itinerant (a transient) and your tax home is wherever you work. As an itinerant, you are never away from home and cannot claim a travel expense deduction. For more details on the definition of a tax home, see Itemized deductions and review the 2017 IRS Publication 463. Generally, you cannot deduct any expenses for travel away from your tax home for any period of temporary employment of more than one year. However, this one-year rule does not apply for a temporary period in which you were a federal employee certified by the Attorney General (or their designee) as traveling in temporary duty status for the U.S. government to investigate or prosecute a federal crime (or to provide support services for the investigation or prosecution of a federal crime). Incidental expenses Incidental expenses means fees and tips given to porters, baggage carriers, hotel staff, and staff on ships. Incidental expenses do not include the following: • expenses for laundry, cleaning and pressing of clothing, • lodging taxes, • cost of telegrams or telephone calls, • transportation between places of lodging or business and places where meals are taken, or • the mailing cost of filing travel vouchers and paying employer- sponsored charge card billings. You can use an optional method (instead of actual cost) for deducting incidental expenses only. The amount of the deduction is $5 a day. You can use this method only if you did not pay or incur any meal expenses. You cannot use this method on any day you use the standard meal allowance (defined later in the instructions for line 5). Line 4: Enter other job-related expenses not listed on any other line of this form. For example: • expenses for business gifts, home office, trade publications, and so on • home office expenses • depreciation or an IRC § 179 deduction For more information and special instructions on these expenses and how to report them, see Itemized deductions and review the 2017 federal Form 2106, Employee Business Expenses. Note: If you are deducting depreciation or claiming an IRC § 179 deduction, see Itemized deductions and review federal Form 4562, Depreciation and Amortization. Do not include on line 4 any education expenses (for example, tuition, fees, and books). Enter these expenses on Form IT-196, line 22. If line 4 is your only entry, do not complete this worksheet unless you are claiming: • performing arts-related business expenses as a qualified performing artist; • expenses for performing your job as a fee-basis state or local government official; or • impairment-related work expenses as an individual with a disability. See the line 10 instructions. If you are not required to complete this worksheet, enter your expenses directly on Form IT-196, line 21.

IT-196-I (2025) Page 13 of 21 Line 5: Enter your allowable meals and entertainment expense. Include meals away from your tax home overnight and other business meals and entertainment. Standard meal allowance is the federal meals and incidental expenses rate. Instead of actual cost, you may be able to claim the standard meal allowance for your daily meals and incidental expenses while away from your tax home overnight. Under this method, instead of keeping records of your actual meal expenses, you deduct a specified amount, depending on where you travel. However, you must still keep records to prove the time, place, and business purpose of your travel. For most small localities in the United States, the meals and incidental expenses rate is $68 a day. Most major cities and many other localities in the United States qualify for higher rates. To find the rates that applied during 2025: 1. Visit Per Diem Rates or search the U.S General Services Administration website at gsa.gov/perdiem. 2. Select 2025 for the rates in effect for the period January 1, 2025–September 30, 2025. 3. Select Fiscal Year 2026 for the period October 1, 2025–December 31, 2025. However, you can apply the rates in effect before October 1, 2025, for expenses of all travel within the United States for 2025 instead of the updated rates. For the period October 1, 2025–December 31, 2025, you must consistently use either the rates for the first nine months of 2025 or the updated rates. For locations outside the continental United States, the applicable rates are published each month. Visit Foreign Per Diem Rates or search the Office of Allowances on the U.S. Department of State website at https://aoprals.state.gov. Step 2: Enter reimbursements received from your employer for expenses listed in Step 1 Line 7: Enter reimbursements received from your employer (or third party) for expenses shown in Step 1 that were not reported to you in box 1 of your federal Form W-2. This includes reimbursements reported under code L in box 12 of federal Form W-2. (Amounts reported under code L are reimbursements you received for business expenses that weren’t included as wages on federal Form W-2 because the expenses met specific IRS substantiation requirements.) Generally, when your employer pays for your expenses, the payments should not be included in box 1 of your federal Form W-2 if, within a reasonable period of time, you: • accounted to your employer for the expenses; and • were required to return, and did return, any payment not spent (or considered not spent) for business expenses. If these payments were incorrectly included in box 1, ask your employer for a corrected federal Form W-2. Accounting to your employer means that you gave your employer documentary evidence and an account book, diary, log, statement of expenses, trip sheets, or similar statement to verify the amount, time, place, and business purpose of each expense. You are also treated as having accounted for your expenses if either of the following applies: • Your employer gave you a fixed travel allowance that is similar in form to the per diem allowance specified by the federal government and you verified the time, place, and business purpose of the travel for that day; or • Your employer reimbursed you for vehicle expenses at the standard mileage rate or according to a flat rate or stated schedule, and you verified the date of each trip, mileage, and business purpose of the vehicle use. For more information, see Itemized deductions and review the 2017 federal Form 2106. Reimbursement allocation If your employer paid you a single amount that covers meals and entertainment as well as other business expenses, you must allocate the reimbursement so that you know how much to enter in column A and column B of line 7. Complete the following worksheet to calculate this allocation. Step 3: Calculate expenses to deduct on Form IT-196 Line 9 Generally, you can deduct only 50% of your business meal and entertainment expenses, including meals incurred while away from home on business. However, if you were an employee subject to the United States Department of Transportation (USDOT) hours of service limits, that percentage is increased to 80% for business meals consumed during, or incident to, any period of duty for which those limits are in effect. Employees subject to the USDOT hours of service limits include certain air transportation employees, such as pilots, crew, dispatchers, mechanics, and control tower operators; interstate truck operators and interstate bus drivers; certain railroad employees, such as engineers, conductors, train crews, dispatchers, and control operations personnel; and certain merchant mariners. Line 10 If you are one of the individuals discussed below, special rules apply to deducting your employee business expenses. Enter on Form IT-196, line 21, only the part of the line 10 total that was not already deducted (according to the special rules below) when calculating your federal AGI. Ministers Before entering your total expenses on line 10, you must reduce them by the amount allocable to your tax-free allowances. For more information, see Itemized deductions and review the 2017 IRS Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. Armed Forces reservists An Armed Forces reservist is a member of a reserve component in the Army, Navy, Marine Corps, Air Force, or Coast Guard Reserve; the Army National Guard of the United States; the Air (Keep for your records) 1 Enter the total amount of reimbursements your employer gave you that weren’t reported to you in federal Form W-2, box 1 ............................................................ 1 2 Enter the total amount of your expenses for the periods covered by this reimbursement ............................................ 2 3 Enter the part of the amount on line 2 that was your total expense for meals and entertainment .............................................. 3 4 Divide line 3 by line 2. Enter the result as a decimal (rounded to three places)................ 4 5 Multiply line 1 by line 4. Enter the result here and in column B, line 7 ........................ 5 6 Subtract line 5 from line 1. Enter the result here and in column A, line 7 ........................ 6 Reimbursement allocation worksheet

Page 14 of 21 IT-196-I (2025) National Guard of the United States; or the Reserve Corps of the Public Health Service. If you are a member of a reserve component of the Armed Forces of the United States and you travel more than 100 miles away from home in connection with your performance of services as a member of the reserves, you may have deducted these travel expenses as a federal adjustment to gross income on your federal income tax return. The deduction is limited to the regular federal per diem rate (for lodging, meals, and incidental expenses) and the standard mileage rate (for car expenses) plus any parking fees, ferry fees, and tolls. 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. For more information, see Itemized deductions and review the 2017 federal Form 2106 and its instructions. 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. Qualified performing artists A qualified performing artist is an individual who: 1. performed services in the performing arts as an employee for at least two employers during the tax year; 2. received from at least two of those employers wages of $200 or more per employer; 3. had allowable business expenses attributable to the performing arts of more than 10% of gross income from the performing arts; and 4. had adjusted gross income of $16,000 or less before deducting expenses as a performing artist. In addition, if you are married, you must file a joint return unless you lived apart from your spouse for all of 2025. If you file a joint return, you must calculate requirements 1), 2), and 3) separately for both you and your spouse. However, requirement 4) applies to the combined adjusted gross income of both you and your spouse. If you meet all the requirements for a qualified performing artist, you may have deducted the part of line 10 amount attributable to performing-arts-related expenses as a federal adjustment to gross income on your federal income tax return. Any performing-arts- related business 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. Impairment related work expenses (as an individual with a disability) Impairment related work expenses (as an individual with a disability) are the allowable expenses of an individual with physical or mental disabilities for attendant care at his or her place of employment. They also include other expenses in connection with the place of employment that enable the employee to work. For more information, see Itemized deductions and review the 2017 IRS Publication 463. If you qualify, enter the part of the line 10 amount attributable to impairment-related work expenses on Form IT-196, line 36. These expenses are not subject to the 2% limit that applies to most other employee business expenses. Part 2: Vehicle expenses There are two methods for calculating vehicle expenses: the standard mileage rate and the actual expense method. You can use the standard mileage rate for 2025 only if: • you owned the vehicle and used the standard mileage rate for the first year you placed the vehicle in service, or • you leased the vehicle and are using the standard mileage rate for the entire lease period (except the period, if any, before 1998). You cannot use actual expenses for a leased vehicle if you previously used the standard mileage rate for that vehicle. If you have the option of using either the standard mileage rate or actual expense method, you should calculate your expenses both ways to find the method most beneficial to you. When completing this worksheet, fill in only the sections that apply to the method you choose. If you were a rural mail carrier and received an equipment maintenance allowance, see the line 1 instructions. For more information on the standard mileage rate and actual expenses, see Itemized deductions and review the 2025 IRS Publication 463, Travel, Gift and Car Expenses. Step 4: General information If you used two vehicles for business during the year, use a separate column in Steps 4, 6, and 7 for each vehicle. If you used more than two vehicles, complete a second worksheet. Line 11: Date placed in service is generally the date you first start using your vehicle. However, if you first start using your vehicle for personal use and later convert it to business use, the vehicle is treated as placed in service on the date you start using it for business. Change from personal to business use Line 12: If you converted your vehicle during the year from personal to business use or from business to personal use and you do not have mileage records for the time before the change to business use, enter the total number of miles driven after the change to business use. Line 13: Do not include commuting miles on this line; commuting miles are not considered business miles. See line 15 instructions for the definition of commuting. Line 14: If you entered on line 12 the total number of miles driven after the change to business use, multiply the percentage you calculated by the number of months you drove the vehicle for business and divide the result by 12. Line 15: Enter your average daily round-trip commuting distance. If you went to more than one work location, calculate the average. Commuting is generally travel between your home and a work location. However, travel that meets any of the following conditions is not commuting: • You have at least one regular work location away from your home and the travel is to a temporary work location in the same trade or business, regardless of the distance. Generally, a temporary work location is one where your employment is expected to last one year or less. For more information, see Itemized deductions and review the 2017 IRS Publication 463, Travel, Gift and Car Expenses.

IT-196-I (2025) Page 15 of 21 • The travel is to a temporary work location outside the metropolitan area where you live and normally work. • Your home is your principal place of business under IRC § 280A(c)(1)(A) (for purposes of deducting expenses for business use of your home) and the travel is to another work location in the same trade or business, regardless of whether that location is regular or temporary and regardless of distance. Line 16: If you do not know the total actual miles you used your vehicle for commuting during the year, calculate the amount to enter on line 16 by multiplying the number of days during the year that you used each vehicle for commuting by the average daily round-trip commuting distance in miles. However, if you converted your vehicle during the year from personal to business use or from business to personal use, enter your commuting miles only for the period you drove your vehicle for business. Step 5: Standard mileage rate Line 22: You may be able to use the standard mileage rate instead of actual expenses to calculate the deductible costs of operating a passenger vehicle, including a van, sport utility vehicle (SUV), pickup, or panel truck. If you want to use the standard mileage rate for a vehicle you own, you must do so in the first year you place your vehicle in service. In later years, you can deduct actual expenses instead, but you must use straight line depreciation. If you lease your vehicle, you can use the standard mileage rate, but only if you use the rate for the entire lease period. If you use more than two vehicles, complete a second Employee business expenses worksheet, Part 2, providing the information requested in lines 11 through 22. Be sure to include the amount from line 22 of both worksheets in the total on line 1. Note: You can deduct state and local personal property taxes, if any, on Form IT-196, line 7. If you are claiming the standard mileage rate for mileage driven in more than one business activity, you must calculate the deduction for each business on a separate worksheet. Be sure to include the amount from line 22 of both worksheets in the total on line 1. Step 6: Actual expenses Line 23: Enter your total annual expenses for gasoline, oil, repairs, insurance, tires, license plates, and similar items. Do not include state and local personal property taxes or interest expense you paid. (Deduct state and local personal property taxes, if any, on Form IT-196, line 7.) Employees cannot deduct car loan interest. Line 24a: If during 2025 you rented or leased instead of using your own vehicle, enter the cost of renting. Also, include on this line any temporary rentals, such as when your car was being repaired, except for amounts included on line 3. Line 24b: If you leased a vehicle for a term of 30 days or more, you may have to reduce your deduction for vehicle lease payments by an amount called the inclusion amount. To determine your inclusion amount, see Itemized deductions and review the 2025 IRS Publication 463 or federal Form 2106. Line 25: If during 2025 your employer provided a vehicle for your business use and included 100% of its annual lease value in box 1 of your federal Form W-2, enter this amount on line 25. If less than 100% of the annual lease value was included in box 1 of your federal Form W-2, skip line 25. Line 28: If you completed Step 7, enter the amount from line 38. If you used federal Form 4562 to calculate your depreciation deduction, enter the total of the following amount from: • depreciation allocable to your vehicles (from federal Form 4562, line 28). • any IRC § 179 deduction allocable to your vehicles (from federal Form 4562, line 29). Step 7: Depreciation of vehicles Depreciation is the amount you can deduct to recover the cost or other basis of your vehicle over a certain number of years. Generally, the federal Modified Accelerated Cost Recovery System (MACRS) is the only depreciation method that can be used by car owners to depreciate any car placed in service after 1986. However, if you used the standard mileage rate in the year you placed the car in service and changed to the actual expense method in a later year and before the car is fully depreciated, you must use straight-line depreciation over the estimated remaining useful life of the car. There are limits on how much depreciation you can deduct (from IRS Topic No. 510, Business Use of Car). For additional information on federal depreciation methods and limits, see Itemized deductions and review the 2025 IRS Publication 463, Travel, Gift, and Car Expenses. Line 30: Enter the vehicle’s actual cost or other basis. Do not reduce your basis by any prior year’s depreciation. However, you must reduce your basis by the following federal items: any deductible casualty loss, deduction for clean-fuel vehicle, gas guzzler tax, alternative motor vehicle credit, or qualified plug-in electric vehicle credit you claimed. If you traded in your vehicle, your basis is the adjusted basis of the old vehicle (reduced by depreciation calculated as if 100% of the vehicle’s use had been for business purposes) plus any additional amount you pay for the new vehicle. If you converted the vehicle from personal use to business use, your basis for depreciation is the smaller of the vehicle’s adjusted basis or its FMV on the date of the conversion. Line 31: Enter the amount of any IRC § 179 deduction and, if applicable, any special depreciation allowed for this tax year, using current IRC rules, methods, and limitations, visit www.irs.gov. Line 32: To calculate the basis for depreciation, multiply line 30 by line 14. From that result, subtract the total amount of any IRC § 179 deduction and special depreciation allowance claimed this year (see line 31) or any IRC § 179 deduction and special depreciation allowance claimed in any previous year for this vehicle. Line 33: If you used the standard mileage rate in the first year the vehicle was placed in service and now elect to use the actual expense method, you must use the federal straight-line method of depreciation for the vehicle’s estimated useful life. Otherwise, use MACRS (declining balance method). For additional information, see Itemized deductions and review the 2025 IRS Publication 946, How to Depreciate Property. Line 36: Using the date you placed your vehicle in service, use the instructions and applicable chart (Limits for Passenger Automobiles (Except Trucks and Vans) or Limits for Trucks and Vans) in the instructions for 2025 federal Form 2106, to find the amount to enter on line 36. (Form IT-196 line instructions continued below)

Page 16 of 21 IT-196-I (2025) Line 22: Job related education expenses Enter the amount of job-related education expenses, such as tuition, fees, and books. You can deduct expenses you have for education, even if the education may lead to a degree, if the education meets at least one of the following two tests: • It maintains or improves skills required in your present work. • It is required by your employer or the law to keep your salary, status, or job, and the requirement serves a business purpose of your employer. You cannot deduct expenses you have for education, even though one or both of the preceding tests are met, if the education is: • needed to meet the minimum educational requirements to qualify you in your trade or business, or • part of a program of study that will lead to qualifying you in a new trade or business. If your education qualifies, you can deduct expenses for tuition, books, supplies, laboratory fees, similar items, and certain transportation costs. If the education qualifies you for a new trade or business, you cannot deduct the educational expenses even if you do not intend to enter that trade or business. Travel as education: You cannot deduct the cost of travel that in itself constitutes a form of education. Example: A French teacher who travels to France to maintain general familiarity with the French language and culture cannot deduct the cost of the trip as an educational expense. For additional information, see Itemized deductions and review the 2017 IRS Publication 529, Miscellaneous Deductions. Education expenses during unemployment: If you stop working for a year or less in order to get education in order to maintain or improve skills needed in your present work, and then return to the same general type of work, your absence is considered temporary. Education that you get during a temporary absence is qualifying work-related education if it maintains or improves skills needed in your present work. Line 23: Tax preparation fees You can usually deduct tax preparation fees on the return for the year in which you pay them. Therefore, on your 2025 return, you can deduct fees paid in 2025 for preparing your 2024 return. These fees include the cost of tax preparation software programs and tax publications. They also include any fee you paid for electronic filing of your return. Do not include on line 23 any tax preparation expenses that you already deducted on your federal income tax return using: • Schedule C, Profit or Loss From Business, • Schedule E, Supplemental Income and Loss, or • Schedule F, Profit or Loss From Farming. Line 24: Other expenses To calculate this amount, first complete Section B of the Casualty and Theft Worksheet then refer to line 28 of the worksheet. Enter the total amount you paid to produce or collect taxable income and manage or protect property held for earning income. Do not include any personal, living, or family expenses on line 24. Examples of expenses to include on line 24 are: • certain legal and accounting fees • clerical help and office rent • custodial (for example, trust account) fees • your share of the investment expenses of a regulated investment company • certain losses on nonfederally insured deposits in an insolvent or bankrupt financial institution. (For additional information, see Itemized deductions and review the 2017 IRS Publication 529, Miscellaneous Deductions.) • casualty and theft losses of property used in performing services as an employee (See Casualty and theft worksheet, page 4.) • deduction for repayment of amounts under a claim of right if $3,000 or less • convenience fee charged by the card processor for paying your income tax (including estimated tax payments) by credit or debit card (The deduction is claimed for the year in which the fee was charged to your card.) You must keep a list of the type and amount of each expense claimed on line 24 for your tax records. Line 26 Form IT-203 filers: Enter the amount from Form IT-203, line 19, Federal amount column. Other itemized deductions The itemized deductions listed below (lines 29 through 38) are not subject to a 2% limitation. If you enter an amount on Line 39 without entering amounts on the preceding lines 29 through 38, it may result in the amount on Line 39 being disallowed. Line 29: Gambling losses Enter your gambling losses. For federal income tax purposes, the itemized deduction rules for calculating gambling losses have changed from what was allowed as a deduction for tax year 2017. Your New York itemized deduction allowed for gambling losses on line 29 is calculated using the federal rules that applied to tax year 2017. If you filed federal Form 1040NR, U.S. Nonresident Alien Income Tax Return, you cannot claim a New York itemized deduction for gambling losses. For purposes of calculating your New York itemized deduction you: • cannot deduct gambling losses that are more than your winnings for the tax year, • cannot reduce your gambling winnings by your gambling losses and report the difference, and • must report the full amount of your winnings as income on Form IT-201 or IT-203, line 16, and claim your losses (only up to the amount of winnings) as an itemized deduction. Diary of winnings and losses: You must keep an accurate diary or similar record of your losses and winnings. Your diary should contain at least the following information: • the date and type of your specific wager or wagering activity • the name and address or location of the gambling establishment • the names of other persons present with you at the gambling establishment • the amounts you won or lost

IT-196-I (2025) Page 17 of 21 Proof of winnings and losses: In addition to your diary, you should also have other documentation. You can generally prove your winnings and losses through: • federal Form W-2G, Certain Gambling Winnings; • federal Form 5754, Statement by Person(s) Receiving Gambling Winnings; • wagering tickets; • canceled checks; • substitute checks; • credit records; • bank withdrawals; and • statements of actual winnings or payment slips provided to you by the gambling establishment. For specific wagering transactions, you can use the following items to support your winnings and losses: – Keno: Copies of the keno tickets you purchased that were validated by the gambling establishment, copies of your casino credit records, and copies of your casino check cashing records. – Slot machines: A record of the machine number and all winnings by date and time the machine was played. – Table games (twenty-one (blackjack), craps, poker, baccarat, roulette, wheel of fortune, and so on): The number of the table at which you were playing, or casino credit card data indicating whether the credit was issued in the pit or at the cashier’s cage. – Bingo: A record of the number of games played, cost of tickets purchased, and amounts collected on winning tickets. Supplemental records include any receipts from the casino, parlor, and so on. – Racing (horse, harness, dog, and so on): A record of the races, amounts of wagers, amounts collected on winning tickets, and amounts lost on losing tickets. Supplemental records include unredeemed tickets and payment records from the racetrack. – Lotteries: A record of ticket purchases, dates, winnings, and losses. Supplemental records include unredeemed tickets, payment slips, and winnings statements. These recordkeeping suggestions are intended as general guidelines to help you establish your winnings and losses. They are not all-inclusive. Your tax liability depends on your particular facts and circumstances. Line 30: Casualty and theft losses of income-producing property You must first complete Section B of the Casualty and theft worksheet. Refer to line 28 of the worksheet. You can deduct a casualty or theft loss as a miscellaneous itemized deduction that is not subject to the 2% limit, if the damaged or stolen property was income-producing property (property held for investment, such as stocks, notes, bonds, gold, silver, vacant lots, and works of art). For more information on casualty and theft losses, see Itemized deductions and review the 2017 IRS Publication 547. Line 31: Federal estate tax on income in respect of a decedent You can deduct the federal estate tax attributable to income in respect of a decedent that you as a beneficiary include in your gross income. Income in respect of the decedent is gross income that the decedent would have received had death not occurred and that was not properly includible in the decedent’s final income tax return. For information about calculating the amount of this deduction, see Itemized deductions and review the 2017 IRS Publication 559, Survivors, Executors, and Administrators. Line 32: Deduction for amortizable bond premiums This deduction is for federally taxable bonds only. For more information on state and local bonds and obligations taxable to New York State, see Form IT-201-I, Instructions for Form IT-201, or Form IT-203-I, Instructions for Form IT-203, under Line 20 - Interest income on state and local bonds and obligations. In general, if the amount you pay for a bond is greater than its stated principal amount, the excess is bond premium. You can elect to amortize the premium on taxable bonds. The amortization of the premium is generally an offset to interest income on the bond (reported on Form IT-201 or Form IT-203, line 2) rather than a separate deduction item. • Pre-1998 election to amortize bond premium: Generally, if you first elected to amortize bond premium before 1998, the above treatment of the premium doesn’t apply to bonds you acquired before 1988. • Bonds acquired after October 22, 1986, and before 1988: The amortization of the premium on these bonds is investment interest expense subject to the investment interest limit, unless you chose to treat it as an offset to interest income on the bond. • Bonds acquired before October 23, 1986: The amortization of the premium on these bonds is a miscellaneous itemized deduction not subject to the 2% limit. • Deduction for excess premium: On certain bonds (such as bonds that pay a variable rate of interest or that provide for an interest-free period), the amount of bond premium allocable to a period may exceed the amount of stated interest allocable to the period. If this occurs, treat the excess as a miscellaneous itemized deduction that is not subject to the 2% limit. However, the amount deductible is limited to the amount by which your total interest inclusions on the bond in prior periods exceed the total amount you treated as a bond premium deduction on the bond in prior periods. If any of the excess bond premium cannot be deducted because of the limit, this amount is carried forward to the next period and is treated as bond premium allocable to that period. Pre-1998 choice to amortize bond premium: If you made the choice to amortize the premium on taxable bonds before 1998, you can deduct the bond premium amortization that is more than your interest income only for bonds acquired during 1998 and later years. For more information on the deduction for amortizable bond premiums, see Itemized deductions and review the 2017 IRS Publication 529 and the 2017 IRS Publication 550, Investment Income and Expenses. Line 34: Deduction for repayment of amounts under a claim of right if over $3,000 If you had to repay more than $3,000 that you included in your income in an earlier year because at the time you thought you had an unrestricted right to it, you may be able to deduct the amount you repaid. For more information, see Itemized deductions and review the 2017 IRS Publication 525, Taxable and Nontaxable Income. Line 35: Certain unrecovered investments in a pension or annuity A retiree who contributed to the cost of an annuity can exclude from income a part of each payment received as a tax-free return of the retiree’s investment. If the retiree dies before the entire investment is recovered tax free, any unrecovered

Page 18 of 21 IT-196-I (2025) investment can be deducted on the retiree’s final income tax return. For more information about the tax treatment of pensions and annuities, see Itemized deductions and review the 2017 IRS Publication 575, Pension and Annuity Income. Line 36: Impairment-related work expenses of a disabled person If you have a physical or mental disability that limits you being employed, or substantially limits one or more of your major life activities, such as performing manual tasks, walking, speaking, breathing, learning, and working, you can deduct your impairment-related work expenses. Impairment-related work expenses are ordinary and necessary business expenses for attendant care services at your place of work and other expenses in connection with your place of work that are necessary for you to be able to work. Example: You are blind. You must use a reader to do your work. You use the reader both during your regular working hours at your place of work and outside your regular working hours away from your place of work. The reader’s services are only for your work. You can deduct your expenses for the reader as impairment-related work expenses. Line 37: Federal disaster loss Your New York itemized deduction for a federal qualified disaster loss is calculated using the federal rules that applied to tax year 2017 (only from Hurricane or Tropical Storm Harvey, Hurricane Irma, or Hurricane Maria). Complete Section A of the Casualty and theft worksheet on page 4 to calculate the amount of your federal qualified disaster loss to enter on line 37, if any. Line 38: Other itemized deductions from partnerships If you are a partner in a partnership and you received other itemized deductions from the partnership, but the partnership did not specify the type of itemized deduction, enter the total amount of these deductions. The only deductions you may enter on line 38 are those deduction items that would otherwise be included on lines 29 through 37, except that the partnership in which you are a partner did not specifically identify the itemized deduction type. Do not include on line 38 any amounts already included in lines 29 through 37 (or elsewhere on this form). Total itemized deductions Line 40 Complete the Line 40, Total itemized deductions worksheet below to calculate the amount to enter on line 40 if the amount on Form IT-201, line 19 or IT-203, line 19 (Federal amount column), is over: • $408,850 if married filing jointly or qualifying surviving spouse; • $374,800 if head of household; • $340,700 if single; or • $204,400 if married filing separately.

1 Enter the total amounts from Form IT-196,

lines 4, 9, 15, 19, 20, 28, and 39 .................... 1 2 Enter the total amounts from Form IT-196,

lines 4, 14, 16a, 20, 29, 30, and 37 ................ 2 3 Is the amount on line 2 less than the amount

on line 1?

If No, stop here. Your deduction is not limited.

Enter the amount from line 1 of this worksheet

on Form IT-196, line 40. Do not complete the

rest of this worksheet.

If Yes, subtract line 2 from line 1 .................... 3 4 Multiply line 3 by 80% (.80) ..... 4 5 Enter the amount from

Form IT-201, line 19 or IT-203,

line 19 (Federal amount

column) ................................... 5 6 Enter $408,850 if married filing

jointly or qualifying surviving

spouse; $374,800 if head of

household; $340,700 if single;

or $204,400 if married filing

separately ................................ 6 7 Is the amount on line 6 less

than the amount on line 5?

If No, stop here. Your deduction

is not limited. Enter the amount

from line 1 of this worksheet on

Form IT-196, line 40. Do not

complete the rest of this worksheet.

If Yes, subtract line 6 from

line 5 ........................................ 7 8 Multiply line 7 by 3% (.03)........ 8 9 Enter the smaller of line 4 or line 8 ................. 9 10 Total itemized deductions. Subtract line 9

from line 1. Enter the result here and on

Form IT-196, line 40 ....................................... 10 Line 40, Total itemized deductions worksheet (Keep for your records) 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.

IT-196-I (2025) Page 19 of 21 Line 41 To calculate your New York itemized deduction, you must subtract certain amounts that were allowed as a deduction under the IRC but not under New York State Tax Law. Follow these steps: Add the amounts of the adjustments described in items A through F below that you included in lines 1 through 40. If this total includes any of the adjustments described in items B through F, you must also list them on a separate piece of paper marked Itemized deduction schedule: subtraction adjustments. Identify the amount of each adjustment by letter (B through F) and submit that paper with your Form IT-196. A. State and local income taxes (or general sales tax, if applicable) from Form IT-196, line 5 and any foreign income taxes included on line 8. B. Ordinary and necessary expenses paid or incurred in connection with income, or property held for the production of income, which is exempt from New York income tax but only to the extent included on Form IT-196, lines 1 through 40. C. Amortization of bond premium attributable to 2025 on any bond whose interest income is exempt from New York income tax, but only to the extent included in Form IT-196, lines 1 through 40. D. Interest expense on money borrowed to purchase or carry bonds or securities whose interest is exempt from New York income tax, but only to the extent included in Form IT-196, lines 1 through 40. E. If you are a shareholder of a federal S corporation that could elect but did not elect to be a New York S corporation, any S corporation deductions included in Form IT-196, lines 1 through 40. If an S corporation short year is involved, you must allocate those deductions. F. Premiums paid for long-term care insurance to the extent deducted in determining federal taxable income (from line 5 of Worksheet 1 below). 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. Line 42 Subtract line 41 from line 40 and enter the result. If you made no entry on line 41, enter the amount from line 40 on line 42. Line 43 Form IT-203 filers: Enter the amount from Form IT-203-B, Nonresident and Part-Year Resident Income Allocation and College Tuition Itemized Deduction Worksheet, Schedule C, line 2. You must first complete all of Schedule C in order to compute the college tuition itemized deduction. If you fail to complete all of Schedule C, your college tuition itemized Filing status Applicable

amount Single ..................................................................... $ 340,700 Married filing joint return , or qualifying surviving spouse  .......................................................................... 408,850 Married filing separate return  ................................ 204,400 Head of household  (with qualifying person) .......... 374,800 Table 1 1 Enter amount from line 9 of Line 40, Total

itemized deduction worksheet, in the

instructions for Form IT-196 ..................... 1 2 Enter amount from line 3 of Line 40, Total

itemized deductions worksheet, in the

instructions for Form IT-196 ..................... 2 3 Divide line 1 by line 2 and round to the

fourth decimal place ................................. 3 4 Amount of subtraction adjustment A......... 4 5 Amount of subtraction adjustments B and C

that are included in total itemized

deductions from Form IT-196, line 40,

before any federal disallowance. Also

include that portion of the deductions

under subtraction adjustment E that is

included in lines 19, 28, and 39 of

Form IT-196 (for example, contributions) . 5 6 Add line 4 and line 5 ................................ 6 7 Multiply line 6 by line 3 ............................. 7 8 Subtract line 7 from line 6......................... 8 9 Enter the amount of subtraction .adjustments

D and E excluding that portion of E

included in line 5 above............................. 9 10 Enter the amount from Worksheet 1,

line 5 ........................................................ 10 11 Add lines 8, 9, and 10.

Enter the total on Form IT-196, line 41..111 Worksheet 2 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 Worksheet 1 Long-term care adjustment

Page 20 of 21 IT-196-I (2025) deduction could be disallowed. See the instructions for Schedule C. Form IT-201 filers: Leave this line blank and skip to line 44. Line 44: Addition adjustments H, I, J, and K To calculate your New York itemized deduction, you must add certain amounts that were not allowed under the IRC but are allowed under New York State Tax Law. List any of the addition adjustments below that apply to you on a separate piece of paper marked Itemized deduction schedule-addition adjustments with your name and Social Security number and, if applicable, your spouse’s. Identify the amount of each adjustment that applies to you by letter (H, I, J, and K). Add all of your addition adjustments and enter the total on line 44. Submit the separate piece of paper with your Form IT-196. H. Interest expense on money borrowed to purchase or carry bonds or securities whose interest is subject to New York income tax, but exempt from federal income tax, if this interest expense was not deducted on your federal return or shown as a New York subtraction. I. Ordinary and necessary expenses paid or incurred during 2025 in connection with income, or property held for the production of income, which is subject to New York income tax but exempt from federal income tax, if these expenses were not deducted on your federal return or shown as a New York subtraction. J. Amortization of bond premium attributable to 2025 on any bond whose interest income is subject to New York income tax, but exempt from federal income tax, if this amortization was not deducted on your federal return or shown as a New York subtraction. K. Amount of disallowed union dues included on the Unreimbursed employee business expenses worksheet, line 4, that were subject to the 2% miscellaneous itemized deduction floor. If you did not deduct any union dues as a miscellaneous itemized deduction on your New York State tax return due to the application of the 2% floor, the amount of the modification is the full amount of union dues paid during the tax year. If you deducted a portion of union dues as a miscellaneous itemized deduction on line 21, the amount of the modification is a percentage of the union dues disallowed due to the 2% floor, calculated as follows: Example: Pat pays $1,628 of union dues eligible under IRC §162. Pat has federal AGI of $28,000. Pat has total miscellaneous itemized deductions in the amount of $1,850 and is allowed $1,290 in miscellaneous itemized deductions on their New York State tax return after application of the 2% floor. Pat can claim an additional $493 in itemized deductions calculated as follows: Step 1: $1,290 ÷ $1,850 = .6973 Step 2: 1 − .6973 = .3027 Step 3: $1,628 × .3027 = $493 Partners: Include on line 44 additions H, I, J, and K, described above that apply to your share of partnership deduction items. miscellaneous itemized deductions after 2% limitation applied (Form IT-196, line 28) Union dues paid × 1 - total miscellaneous itemized deductions subject to the 2% limitation (Form IT-196, line 25) Obtain your share of partnership items from your Form IT-204-IP, lines 24a through 24f. S corporation shareholders: If you are a shareholder of a federal S corporation that is a New York S corporation for the tax year, 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 44 additions H, I, J, and K, 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. Line 46: Itemized deduction adjustment Enter the amount of your itemized deduction adjustment. If your New York Adjusted Gross Income (NYAGI) (Form IT-201, line 33 or Form IT-203, line 32) is: • $100,000 or less, leave line 46 blank and go to line 47; • more than $100,000 but not more than $475,000, fill in Worksheet 3 below; • more than $475,000 but not more than $525,000, fill in Worksheet 4 below; • more than $525,000 but not more than $1,000,000, enter 50% (.50) of line 45 on line 46; • more than $1,000,000, leave line 46 blank and go to line 47. 1 NYAGI (from Form IT-201, line 33 or

Form IT-203, line 32 ..................................1 2 Filing status  or  enter $100,000 or

filing status  enter $150,000, or

filing status  or  enter $200,000.............. 2 3 Subtract line 2 from line 1. (If line 2 is more

than line 1, leave line 46 blank. Do not continue with this worksheet.) ...................................... 3 4 Enter the lesser of line 3 or $50,000............ 4 5 Divide line 4 by $50,000 and round to

the fourth decimal place............................... 5 6 Enter 25% (.25) of line 45 ............................ 6 7 Multiply line 5 by line 6................................. 7

Enter this amount on line 46. Worksheet 3 1 Enter the excess of NYAGI over $475,000

(cannot exceed $50,000) ................................. 1 2 Divide line 1 by $50,000 and round to the

fourth decimal place .................................... 2 3 Enter 25% (.25) of line 45 ............................ 3 4 Multiply line 2 by line 3 ................................ 4 5 Add lines 3 and 4 ......................................... 5

Enter this amount on line 46. Worksheet 4

IT-196-I (2025) Page 21 of 21 Line 47: Itemized deduction after adjustment If your New York Adjusted Gross Income (NYAGI) (Form IT-201, line 33 or Form IT-203, line 32) is: • $100,000 or less, enter the amount from line 45; • more than $100,000 but not more than $1,000,000, subtract line 46 from line 45; • more than $1,000,000, but not more than $10,000,000, enter 50% of line 19; • more than $10,000,000, enter 25% of line 19. 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 2025? 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 ), both of you must take the standard deduction unless both of you elect to itemize deductions on your New York returns

201001250094 Department of Taxation and Finance Resident Income Tax Return New York State • New York City • Yonkers • MCTMT IT-201  Single  Married filing joint return

(enter spouse’s Social Security number above)  Married filing separate return

(enter spouse’s Social Security number above)  Head of household (with qualifying person)  Qualifying surviving spouse

For the full year January 1, 2025, through December 31, 2025, or fiscal year beginning .... 25

and ending .... A Filing

status

(mark an

X in one

box): B Did you itemize your deductions on

your 2025 federal income tax return? ............ Yes No C Can you be claimed as a dependent

on another taxpayer’s federal return? ............ Yes No Taxpayer’s permanent home address (see instructions) (number and street or rural route) Apartment number City, village, or post office State ZIP code

NY Taxpayer’s date of death (mmddyyyy) Spouse’s date of death (mmddyyyy) Decedent information For help completing your return, see Form IT-201-I, Instructions for Form IT-201. Your first name MI Your last name (for a joint return, enter spouse’s name on line below) Your date of birth (mmddyyyy) Your Social Security number Spouse’s first name MI Spouse’s last name Spouse’s date of birth (mmddyyyy) Spouse’s Social Security number Mailing address (see instructions) (number and street or PO Box) Apartment number New York State county of residence City, village, or post office State ZIP code Country School district name School district code number ................ First name MI Last name Relationship Social Security number Date of birth (mmddyyyy) H Dependent information If more than 7 dependents, mark an X in the box. For office use only D1 Did you have a financial account located

in a foreign country? ............................................ Yes No D2 (1) Did you or your spouse maintain living

quarters in Yonkers for any part of 2025?.... Yes No

If Yes:

(2) Number of months you lived in Yonkers in 2025 ...........

(3) Number of months your spouse lived in Yonkers in 2025

If No:

(4) Did you or your spouse work in Yonkers while

not living in Yonkers for any part of 2025? ..... Yes No E (1) Did you or your spouse maintain living quarters in

NYC (this includes the Bronx, Brooklyn, Manhattan,

Queens, and Staten Island) during 2025? .......... Yes No

(2) Enter the number of days spent in NYC in 2025

(any part of a day spent in NYC is considered a day)......... F NYC residents and NYC part-year residents only:

(1) Number of months you lived in NYC in 2025 .................

(2) Number of months your spouse lived in NYC in 2025 ..... G Enter your 2‑character special condition

codes if applicable ..............................................

201002250094 New York additions Federal income and adjustments New York subtractions Standard deduction or itemized deduction 20 Interest income on state and local bonds and obligations (but not those of NYS or its local governments) 20 .00 21 Public employee 414(h) retirement contributions from your wage and tax statements .................. 21 .00 22 New York’s 529 college savings program distributions .............................................................. 22 .00 23 Other (Form IT-225, line 9) ............................................................................................................. 23 .00 24 Add lines 19 through 23 .............................................................................................................. 24 .00 Page 2 of 4 IT-201 (2025)

1 Wages, salaries, tips, etc. ........................................................................................................... 1 .00

2 Taxable interest income .............................................................................................................. 2 .00

3 Ordinary dividends ...................................................................................................................... 3 .00

4 Taxable refunds, credits, or offsets of state and local income taxes (also enter on line 25) ........... 4 .00

5 Alimony received ......................................................................................................................... 5 .00

6 Business income or loss (submit a copy of federal Schedule C, Form 1040) ...................................... 6 .00

7 Capital gain or loss (if required, submit a copy of federal Schedule D, Form 1040) .............................. 7 .00

8 Other gains or losses (submit a copy of federal Form 4797) ............................................................. 8 .00

9 Taxable amount of IRA distributions. If received as a beneficiary, mark an X in the box ... 9 .00 10 Taxable amount of pensions and annuities. If received as a beneficiary, mark an X in the box 10 .00 11 Rental real estate, royalties, partnerships, S corporations, trusts, etc. (submit copy of federal Schedule E, Form 1040) 11 .00 Whole dollars only Your Social Security number 34 Enter your standard deduction or your itemized deduction (from Form IT-196)

Mark an X in the appropriate box: Standard - or - Itemized 34 .00 35 Subtract line 34 from line 33 (if line 34 is more than line 33, enter 0) ............................................... 35 .00 36 Dependent exemption amount (multiply the number of dependents listed in item H by 1,000) ............ 36 .00 37 Taxable income (subtract line 36 from line 35) ............................................................................... 37 .00 12 Rental real estate included in line 11 ............................... 12 .00 13 Farm income or loss (submit a copy of federal Schedule F, Form 1040) ........................................... 13 .00 14 Unemployment compensation ................................................................................................... 14 .00 15 Taxable amount of Social Security benefits (also enter on line 27) ............................................... 15 .00 16 Other income Identify: 16 .00 17 Add lines 1 through 11 and 13 through 16 .............................................................................. 17 .00 18 Total federal adjustments to income Identify: 18 .00 19 Federal adjusted gross income (subtract line 18 from line 17) ....................................................... 19 .00 25 Taxable refunds, credits, or offsets of state and local income taxes (from line 4) 25 .00 26 Pensions of NYS and local governments and the federal government 26 .00 27 Taxable amount of Social Security benefits (from line 15) ... 27 .00 28 Interest income on U.S. government bonds ..................... 28 .00 29 Pension and annuity income exclusion ............................. 29 .00 30 New York’s 529 college savings program deduction/earnings. 30 .00 31 Other (Form IT-225, line 18).................................................. 31 .00 32 Add lines 25 through 31 .............................................................................................................. 32 .00 33 New York adjusted gross income (subtract line 32 from line 24) ................................................. 33 .00

201003250094 New York City and Yonkers taxes, credits, and surcharges, and MCTMT Tax calculation, credits, and other taxes 38 Taxable income (from line 37 on page 2) ....................................................................................... 38 .00 39 NYS tax on line 38 amount .......................................................................................................... 39 .00 40 NYS household credit ........................................................ 40 .00 41 Resident credit ................................................................... 41 .00 42 Other NYS nonrefundable credits (Form IT-201-ATT, line 7) ... 42 .00 43 Add lines 40, 41, and 42 .............................................................................................................. 43 .00 44 Subtract line 43 from line 39 (if line 43 is more than line 39, enter 0) ................................................. 44 .00 45 Net other NYS taxes (Form IT-201-ATT, line 30) .............................................................................. 45 .00 46 Total New York State taxes (add lines 44 and 45) ........................................................................ 46 .00 See instructions to calculate New York City and Yonkers taxes, credits, and surcharges. 47 NYC taxable income.......................................................... 47 .00 47a NYC resident tax on line 47 amount ................................. 47a .00 48 NYC household credit ....................................................... 48 .00 49 Subtract line 48 from line 47a (if line 48 is more than

line 47a, enter 0) ............................................................... 49 .00 50 Part-year NYC resident tax (Form IT-360.1) ....................... 50 .00 51 Other NYC taxes (Form IT-201-ATT, line 34) ........................ 51 .00 52 Add lines 49, 50, and 51 ................................................... 52 .00 53 NYC nonrefundable credits (Form IT-201-ATT, line 10) ........ 53 .00 54 Subtract line 53 from line 52 (if line 53 is more than

line 52, enter 0) ................................................................ 54 .00 54a MCTMT net earnings

base for Zone 1.. 54a .00 54b MCTMT net earnings

base for Zone 2... 54b .00 54c MCTMT for Zone 1 .......................................................... 54c .00 54d MCTMT for Zone 2 .......................................................... 54d .00 54e Total MCTMT (add lines 54c and 54d) ................................. 54e .00 55 Yonkers resident income tax surcharge ........................... 55 .00 56 Yonkers nonresident earnings tax (Form Y-203) ................ 56 .00 57 .Part-year Yonkers resident income tax surcharge (Form IT-360.1) 57 .00 IT-201 (2025) Page 3 of 4 58 Total New York City and Yonkers taxes / surcharges and MCTMT (add lines 54 and 54e through 57)... 58 .00 59 Sales or use tax (do not leave blank) ......................................................................................... 59 .00 Names as shown on page 1 Your Social Security number 60 Voluntary contributions (Form IT-227, Part 2, line 1) ................................................................... 60 .00 61 Total New York State, New York City, Yonkers, and sales or use taxes, MCTMT, and

voluntary contributions (add lines 46, 58, 59, and 60) .............................................................. 61 .00 See instructions to calculate the MCTMT for each zone.

201004250094 Your refund, amount you owe, and account information Your signature Your occupation Spouse’s signature and occupation (if joint return) Date Daytime phone number Email: Page 4 of 4 IT-201 (2025) Payments and refundable credits See instructions for the proper assembly of your return. See instructions for where to mail your return. Refund? Direct deposit is the easiest, fastest way to get your refund. If applicable, complete Forms IT-2 and IT-1099-R and submit them with your return. Do not send federal Form W-2 with your return. 77 Amount overpaid (if line 76 is more than line 62, subtract line 62 from line 76) ................................ 77 .00 78 Amount of line 77 available for refund (subtract line 79 from line 77) ........................................... 78 .00

TIP: Use this amount to check your refund status online. 78a Amount of line 78 that you want to deposit into a NYS 529 account (Form IT-195, line 4) (also submit Form IT-195) 78a .00 78b Total refund after NYS 529 account deposit (subtract line 78a from line 78) ................................... 78b .00

direct deposit to checking or - or - paper

Mark one refund choice: savings account (fill in line 83)

check 79 Amount of line 77 that you want applied to your 2026

estimated tax (see instructions) ....................................... 79 .00 80 Amount you owe (if line 76 is less than line 62, subtract line 76 from line 62). To pay by electronic

funds withdrawal, mark an X in the box and fill in lines 83 and 84. If you pay by check

or money order you must complete Form IT-201-V and mail it with your return. ................... 80

.00 81 Estimated tax penalty (include this amount in line 80 or

reduce the overpayment on line 77) .................................... 81 .00 82 Other penalties and interest .............................................. 82 .00 83 Account information for direct deposit or electronic funds withdrawal.

If the funds for your payment (or refund) would come from (or go to) an account outside the U.S., mark an X in this box............ 62 Enter amount from line 61 ............................................................................................................ 62 .00

83a Account type: Personal checking - or - Personal savings - or - Business checking - or - Business savings

83b Routing number 83c Account number 84 Electronic funds withdrawal ..................................... Date Amount .00 63 Empire State child credit ................................................... 63 .00 64 NYS/NYC child and dependent care credit ....................... 64 .00 65 NYS earned income credit (EIC) ............................... 65 .00 66 NYS noncustodial parent EIC ........................................... 66 .00 67 Real property tax credit ..................................................... 67 .00 68 College tuition credit ......................................................... 68 .00 69 NYC school tax credit (fixed amount) (also complete F on page 1) 69 .00 69a NYC school tax credit (rate reduction amount).................. 69a .00 70 NYC earned income credit ......................................... 70 .00 70a NYC income tax elimination credit .................................... 70a .00 71 Other refundable credits (Form IT-201-ATT, line 18) ............. 71 .00 72 Total New York State tax withheld ................................... 72 .00 73 Total New York City tax withheld ..................................... 73 .00 74 Total Yonkers tax withheld ............................................... 74 .00 75 Total estimated tax payments and amount paid with Form IT-370 75 .00 76 Total payments (add lines 63 through 75) ..................................................................................... 76 .00 Your Social Security number Print designee’s name Designee’s phone number Personal identification

( ) number (PIN) Email: Third-party designee? (see instr.) Yes No ▼ Taxpayers must sign here ▼ ( ) ▼ Paid preparer must complete ▼

(see instructions) Preparer’s NYTPRIN NYTPRIN

excl. code Preparer’s signature Preparer’s printed name Firm’s name (or yours, if self-employed)

Preparer’s PTIN or SSN Address

Employer identification number

Date Email: See instructions for payment options.

213001250094 Department of Taxation and Finance Claim for Empire State Child Credit Tax Law – Section 606(c-1) IT-213 Part 2: Enter qualifying child information Enter the name, SSN or individual taxpayer identification number (ITIN), and date of birth for each qualifying child included on lines 1 and 3. Failure to enter information for each qualifying child may result in a denial or delay the processing of your return. Submit this form with Form IT-201. Name(s) as shown on return Your Social Security number (SSN) Use Form IT-213-ATT if you have additional children to report. First name MI SSN or ITIN Suffix Date of birth (mmddyyyy) Last name Part 1: Calculation of credit 1 Number of qualifying children under age 4 ............................................................................................ 1 2 Multiply line 1 by 1,000 .......................................................................................................................... 2 .00 3 Number of qualifying children at least 4 years old but under age 17 ..................................................... 3 4 Multiply line 3 by 330 ............................................................................................................................. 4 .00 5 Add lines 2 and 4 ................................................................................................................................... 5 .00 6 Enter your federal adjusted gross income rounded down to the nearest $1,000 (see instructions) ......... 6 .00 7 Is the amount on line 6 less than the amount for your filing status?:

Married filing a joint return - $110,000

Single, head of household or qualifying surviving spouse - $75,000

Married filing a separate return - $55,000

If yes, enter 0

If no, subtract the amount for your filing status from line 6 and enter the result ................................ 7 .00 8 Multiply line 7 by 1.65% (.0165) ............................................................................................................ 8 .00 9 Subtract line 8 from line 5. This is your Empire State child credit (see instructions) ................................. 9 .00

New for 2025 For tax year 2025 New York State has decoupled from the federal child tax credit. The New York State credit is now $1,000 for each qualifying child under four years old and $330 for each qualifying child at least age 4 but less than 17 years old, subject to income limitations. General information The Empire State child credit is available to full year residents who have at least one qualifying child. For the purposes of this credit, a qualifying child: • is your child, sibling, stepsibling, or a descendant of any such individual; this includes stepchild, eligible foster child, adopted child, or a child placed with you for legal adoption by you, • lived with you for more than half the year, • is under 17 years old on December 31, • did not provide over half of their own support, • has not filed a joint return, (or files only to claim a refund of withholding or estimated tax paid), and • is a citizen or national of the United States or an individual with an individual taxpayer identification number issued by the Internal Revenue Service. Qualifying child of more than one person: • If two or more taxpayers may claim a qualifying child, the child is the qualifying child of the parent. If a parent is not claiming the qualifying child, then the qualifying child is claimed by the taxpayer with the highest federal adjusted gross income. • If the parents of the qualifying child are not filing a joint return, the child is considered the qualifying child of the parent that the child lived with for the longest amount of time during the year. If the child was with each parent for an equal amount of time, the child is considered the qualifying child of the parent with the highest federal adjusted gross income who files a return with New York State. • If neither parent claims the qualifying child (but could have claimed the child), the child may be claimed by another taxpayer if the taxpayer’s federal adjusted gross income is higher than that of the parent with the highest federal adjusted gross income. Credit Calculation The credit is equal to: • $1,000 per qualifying child under four years old, and • $330 per qualifying child at least four years old but less than 17 years old. The credit amount will be reduced by $16.50 for every $1,000 your federal adjusted gross income exceeds the income threshold for your filing status below: • married filing joint return - $110,000; • single, head of household, or qualifying surviving spouse - $75,000; or • married filing a separate return - $55,000. If you do not use the full amount of the credit against your tax liability this year, you may request a refund or apply the overpayment to next year’s tax. The Tax Department will not pay interest on the refund or overpayment. How to claim the credit Submit Form IT-213 with your New York State income tax return. Line instructions Line 6: Round down the amount from Form IT-201, line 19 to the nearest $1,000. If the amount is zero or less, enter 0. For example, decrease $35,999 to $35,000. Line 9: Enter this amount on Form IT-201, line 63. Note: If the amount is zero or less, you are not eligible to claim the Empire State child credit. Do not complete this form or submit it with your return. IT-213-I Department of Taxation and Finance Instructions for Form IT-213 Claim for Empire State Child Credit

214001250094 1 Were you a New York State resident for all of 2025..................................................................................... 1 Yes No 2 Did you occupy the same residence for at least six months during 2025?.................................................. 2 Yes No If you marked an X in the No box on line 1 or 2, stop; you do not qualify for this credit. 3 Did you own real property with a current market value of more than $85,000 during 2025?....................... 3 Yes No 4 Can you be claimed as a dependent on another taxpayer’s 2025 federal return?...................................... 4 Yes No 5 Did you reside in public housing, or other residence completely exempted from real property taxes in 2025? (see instr.). 5 Yes No If you marked an X in the Yes box on line 3, 4, or 5, stop; you do not qualify for this credit. 6 Did you live in a nursing home during 2025? (If you mark an X in the Yes box, see instructions.)....................... 6 Yes No Department of Taxation and Finance Claim for Real Property Tax Credit For Homeowners and Renters Tax Law – Section 606(e) IT-214 Street address of New York residence that qualifies you for this credit, if different from above Apartment number City, village, or rural route State ZIP code

NY You must enter dates of birth and Social Security numbers above. Step 2 – Determine eligibility (For lines 1 through 6, mark an X in the appropriate box.) Step 1 – Enter identifying information A – First name Last name B – Social Security number C – Date of birth

(mmddyyyy) Your first name MI Your last name (for a joint claim, enter spouse’s name) Your date of birth (mmddyyyy) Your Social Security number Spouse’s first name MI Spouse’s last name Spouse’s date of birth (mmddyyyy) Spouse’s Social Security number Current mailing address (number and street or PO Box) Apartment number New York State county of residence City, village, or post office State ZIP code Country 7 Complete below if you, your spouse (if married), or a dependent was 65 or older (see instructions). For office use only Step 3 – Determine excess of federal adjusted gross income 8 Federal adjusted gross income (FAGI) (see instructions) ............................................................................. 8 .00

If line 8 is more than $18,000, stop; you do not qualify for this credit. 9 Enter the rate that applies to your federal adjusted gross income (line 8) (see Table 1 on the last

page of this form)........................................................................................................................................ 9 10 Multiply line 8 by line 9................................................................................................................................ 10 .00

214002250094 Step 5 – Credit amount 18 Renters: Enter amount from line 14. Homeowners: Enter amount from line 17 (see instructions)............... 18 .00

If line 18 is zero or less, stop; no credit is allowed. 19 Enter amount from line 10............................................................................................................................ 19 .00

If line 19 is equal to or more than line 18, stop; you do not qualify for this credit. 20 Credit amount (Enter the appropriate amount from table A or B on the last page of this form)................... 20 .00 • If you are filing this claim with your New York State income tax return: Enter the line 20 amount on Form IT-201, line 67. • If you are not filing this claim with a New York State income tax return, you must choose how you will receive your refund. Direct deposit: The Tax Department will deposit the amount of your refund into your bank account. Direct deposit is secure and is the fastest way to get your refund. Paper check refunds: The Tax Department will mail your refund check to the mailing address entered on your claim. Paper checks for joint filers will be issued with both names and must be signed by both spouses. Paper checks take weeks to be mailed. Mark an X in either the direct deposit or paper check box to indicate your refund choice. direct deposit (fill in line 21) - or - paper check Step 4 – Compute real property tax

11 Enter the total amount of rent you paid during 2025. (Do not include any subsidized

part of your rental charge.) ................................................................................................. 11 .00

12 Adjusted rent – If line 11 includes charges for: Enter on line 12

heat, gas, electricity, furnishings, and board............. 50% (0.5) of line 11

heat, gas, electricity, and furnishings......................... 75% (0.75) of line 11

heat, gas, and electricity ........................................... 80% (0.8) of line 11

heat or heat and gas ................................................ 85% (0.85) of line 11

none of the above ..................................................... 100% of line 11........................... 12 .00

13 Average monthly adjusted rent (divide line 12 by the number of months you paid rent) ............ 13 .00

If line 13 is more than $450, stop; you do not qualify for this credit.

14 Multiply line 12 by 25% (0.25); enter here and on line 18 ................................................. 14 .00

15 Real property taxes paid during 2025 (see instructions)...................................................... 15 .00

16 Special assessments ........................................................................................................ 16 .00

17 Add lines 15 and 16; enter here and on line 18 ................................................................ 17 .00 Renters only Homeowners only Page 2 of 3 IT-214 (2025)

214003250094 Your signature Your occupation Spouse’s signature and occupation (if joint claim) Date Daytime phone number Email: • If you are filing a NYS income tax return, submit this form with your return. • If you are not filing a NYS income tax return, mail this form to: NYS TAX PROCESSING, PO BOX 15192, ALBANY NY 12212-5192. Step 6 – Enter account information for direct deposit (see instructions) IT-214 (2025) Page 3 of 3 Your Social Security number If the funds for your refund would go to an account outside the U.S., mark an X in this box (see instructions) ....................................... 21 Direct deposit (see instructions): Complete the following to have your refund deposited directly to your bank account.

21a Account type: Personal checking - or - Personal savings - or - Business checking - or - Business savings

21b Routing number 21c Account number Print designee’s name Designee’s phone number Personal identification

( ) number (PIN) Email: Third-party designee? (see instr.) Yes No ▼ Taxpayers must sign here ▼ ( ) ▼ Paid preparer must complete ▼

(see instructions) Preparer’s NYTPRIN NYTPRIN

excl. code Preparer’s signature Preparer’s printed name Firm’s name (or yours, if self-employed)

Preparer’s PTIN or SSN Address

Employer identification number

Date Email: Table 1 If the amount on line 8 is: Your rate is: $ 0 to 3000 0.035 3,001 to 5,000 0.040 5,001 to 7,000 0.045 7,001 to 9,000 0.050 9,001 to 11,000 0.055 11,001 to 14,000 0.060 14,001 to 18,000 0.065 Table A: Taxpayers age 65 or older If you made an entry on line 7 and the amount on line 8 is: Then enter on line 20: $ 0 to 3,000 $375 3,001 to 5,000 330 5,001 to 7,000 300 7,001 to 9,000 260 9,001 to 11,000 230 11,001 to 14,000 200 14,001 to 18,000 150 Table B: Taxpayers under age 65 If you did not make an entry on line 7 and the amount on line 8 is: Then enter on line 20: $ 0 to 5,000 $75 5,001 to 9,000 70 9,001 to 14,000 60 14,001 to 18,000 50

Department of Taxation and Finance Instructions for Form IT-214 Claim for Real Property Tax Credit for Homeowners and Renters IT-214-I Did you know? You may choose direct deposit of all or part of your New York State personal income tax refund in up to three New York State 529 college savings accounts (NYS 529 accounts). If you choose direct deposit of your refund into a NYS 529 account, you must file Form IT-214 with a completed Form IT-201, Resident Income Tax Return (even if you are not otherwise required to file a New York State return), and attach Form IT-195, Allocation of Refund. There is no minimum deposit into the College Savings Program Direct Plan. The minimum deposit into the Advisor Guided College Savings Program is $25. For information about filing Forms IT-201 and IT-195, see Form IT-201-I, Instructions for Form IT-201. For information about the NYS 529 college savings program, visit their website at www.nysaves.org. General information What is the real property tax credit? The real property tax credit may be available to New York State residents who have federal adjusted gross income (FAGI) of $18,000 or less, and pay real property taxes or rent for their residences, or both. If you, your spouse (if married filing a joint return) and all dependents claimed are under age 65, the credit can be as much as $75. If you, your spouse (if married filing a joint return), or a dependent claimed is age 65 or older, the credit can be as much as $375. Do I qualify for this credit? To qualify for the real property tax credit, you must meet all of these conditions for tax year 2025: • Your federal adjusted gross income was $18,000 or less. • You occupied the same New York residence for six months or more. • You were a New York State resident for all of 2025. • You could not be claimed as a dependent on another taxpayer’s federal income tax return. • Your residence was not completely exempted from real property taxes. • The current market value of all real property you owned, such as houses, garages, and land, was $85,000 or less. • Additionally, you must meet all the conditions listed under either Homeowners or Renters: Homeowners – You or your spouse (if married filing jointly) paid real property taxes. – Any rent you received for nonresidential use of your residence was 20% or less of the total rent you received. Renters – You or your spouse (if married filing jointly) paid rent for your residence. – The average monthly rent you or your spouse (if married filing jointly) paid was $450 or less, not counting charges for heat, gas, electricity, furnishings, or board. Notes: • If the current market value of a real property is more than $85,000, then no credit is allowed for any owners of that property. • If the current average monthly rent paid for a rented property (for example: an apartment) was more than $450, then no credit is allowed for any renters of that rented property. How do I claim the credit? Complete Form IT-214, Claim for Real Property Tax Credit for Homeowners and Renters, and submit it with your New York State personal income tax return, Form IT-201. If you do not have to file a New York return, but you qualify for this credit, just complete and file Form IT-214 to claim a refund of the credit. Only one credit is allowed per qualifying taxpayer. Each qualifying taxpayer must file a separate Form IT-214. However, if you and your spouse are filing a joint return, you must file a joint claim on one Form IT-214. The term spouse should be read as gender-neutral and includes a person in a marriage with a same-sex spouse. You cannot file a claim for the real property tax credit for a taxpayer who died before filing a 2025 New York State personal income tax return or Form IT-214. Amending Form IT-214 – If you need to amend a claim, write Amended at the top of a blank Form IT-214 for that year and complete the form with the corrected information. Where and when do I file Form IT-214? If you are filing a New York State income tax return, the due date and mailing address are the same for Form IT-214. Simply submit Form IT-214 with your return. If you are filing Form IT-214 by itself, send it to: NYS Tax Processing, PO Box 15192, Albany NY 12212-5192. File your 2025 claim after January 1, 2026, but not later than April 16, 2029 The deadlines for previous years are as follows: Year Last date to file: 2022 April 15, 2026 2023 April 15, 2027 2024 April 17, 2028 How to fill in Form IT-214 Follow these guidelines: • Use black ink only (no red or other color ink or pencils) to print or type all entries. • Do not write in dollar signs, commas, decimal points, dashes, or slashes when making entries. • When entering amounts on this claim, enter whole dollar amounts only (zeros have been preprinted). Use the following rounding rules when entering your amounts: - Drop amounts that are less than 50 cents. For example, $1.39 becomes $1. - Increase amounts that are 50 cents or more to the next dollar. For example, $2.50 becomes $3. • Mark an X to fill in boxes as appropriate. Do not use a check mark. Keep your entries inside the boxes. Specific instructions Step 1 – Enter identifying information Enter the following in the spaces provided: • Name: First name, middle initial, and last name for you, and, if you are filing a joint claim, your spouse. • DateS of birth and Social Security numberS: Enter your date of birth and Social Security number (SSN) in the spaces beside your name. Enter all four digits for the year. If you are married filing a joint claim, also enter your spouse’s date of birth and Social Security number. • Mailing address: PO Box or street address, city, state, ZIP code, and country where you wish to receive your mail (refund and correspondence). Do not abbreviate the country name.

Foreign addresses: Enter the information in the following order: city, abbreviation for the province or state, postal code (follow the country’s practice), and country. Do not abbreviate the country name.

If you move, notify the U.S. Postal Service of the new address. • New York State county of residence: Enter the county in New York State where you lived on December 31, 2025. If you live in New York City, enter one of the following county names: If you live in enter county Bronx Bronx Brooklyn Kings Manhattan New York Queens Queens Staten Island Richmond

• Street address: Next, enter the street address of the New York residence that qualifies you for this credit if it is different from your current mailing address or if your mailing address is a PO Box. If not, enter the word same on the street address line. Step 2 – Determine eligibility Answer the questions on lines 1 through 4. Line 5 – The management of your housing facility can tell you if the facility is completely exempt from paying real property taxes. If you mark the Yes box on line 5, you cannot claim this credit. Line 6 – Generally, residents of nursing homes do not qualify for this credit because the rent expense usually exceed the limits set for this credit. If you are a resident of a nursing home, you must submit a statement explaining how you do not exceed the income level of $18,000 or the average monthly rent of $450. Line 7 – Enter the name, Social Security number, and date of birth (mmddyyyy) if you, your spouse (if married filing jointly), or a dependent claimed was 65 or older on January 1, 2026. If you do not have to file a federal or New York State return, use the instructions for the federal forms to determine who qualifies to be claimed as your dependent. Step 3 – Determine excess of federal adjusted gross income Line 8 – Federal adjusted gross income (FAGI) includes but is not limited to: wages, salaries, tips; taxable interest income; ordinary dividends; capital gain distributions; taxable amount of pensions and annuities; and taxable amount of Social Security benefits. Enter the total FAGI from your federal or New York returns. If you and your spouse (if married filing jointly) do not have to file a federal or New York State return, use the instructions for the federal forms to calculate your FAGI. Your federal adjusted gross income cannot be an amount less than zero. If the amount is less than zero, enter 0. Note: Married filed joint taxpayers must calculate a combined FAGI. Step 4 – Compute real property tax A residence is a dwelling that you own or rent, and up to one acre of land around it. It must be located in New York State. If your residence is on more than one acre of land, only the amount of real property taxes or rent paid that applies to the residence and only one acre around it may be used to figure the credit. (If you do not know how much rent or real property tax you paid for the one acre surrounding your residence, contact your local assessor.) Each residence within a multiple dwelling unit may qualify. A condominium, a cooperative, or a rental unit within a single dwelling is also a residence. A trailer or mobile home that is used only for residential purposes is also a residence if the trailer or mobile home is assessed for real property tax purposes. Note: Mobile homeowners who rent their lots and do not pay the real property taxes should follow the instructions for renters. Mobile homeowners who pay the real property taxes should follow the instructions for homeowners. Lines 11 through 14 are for renters only; homeowners skip to line 15. Line 11 Renters: Enter the total rent you or your spouse (if married filing jointly) paid during 2025; do not include any subsidized part of your rental charge. Line 12 – Adjusted rent is the rent paid after subtracting any charges for heat, gas, electricity, furnishings, and board. If you moved from one rented residence to another rented residence, calculate the adjusted rent for each residence. Add the total adjusted rent for all rented residences and enter on line 12. Line 14 – Only 25% of your adjusted rent is considered real property taxes paid. Multiply the amount on line 12 by 25% (0.25). Lines 15, 16, and 17 are for homeowners only; renters skip to Step 5. Line 15 Homeowners: Enter any real property taxes you or your spouse (if married filing jointly) paid for your residence during 2025 to a county, city, town, village, or school district. If your residence is on more than one acre of land, only enter the amount of taxes paid on the residence and the one acre of land around it. See the definition of residence above. In computing the amount of taxes paid, you must reduce taxes paid by any School Tax Relief (STAR) credit [Tax Law section 606(eee)]. Do not include any penalty and interest charges. Real property taxes paid are all current, prior, and prepaid real property taxes, special ad valorem levies and assessments levied upon a residence owned or previously owned by a qualified taxpayer (or spouse, [if married filing jointly] if the spouse occupied the residence for at least six months) and paid during the tax year. Real property taxes paid also include any real estate taxes allowed (or which would be allowable if the taxpayer had filed a return on a cash basis) as a deduction for tenant-stockholders in a cooperative housing corporation under IRC section 216. If any part of your residence was owned by someone other than you or your spouse (if married filing jointly), include only the real property taxes paid that apply to the part you or your spouse (if married filing jointly) own. If your residence was part of a larger unit, include only the amount of real property taxes paid that can be reasonably applied to your residence. If you owned and occupied more than one residence during the tax year, add together the prorated part of real property taxes paid for the period you occupied each residence. Line 16 – Enter any special assessments, but do not include any penalty and interest charges. Step 5 – Credit amount Line 18 – If you rented your residence for all of 2025, enter the amount from line 14. If you owned your residence for all of 2025, enter the amount from line 17. If you owned your residence for part of the tax year and rented your residence for part of the tax year, add the amount from line 17 to the amount from line 14. Enter the total on line 18. The amount on line 18 must be greater than zero to claim this credit. Do not submit this form if line 18 is zero or less. Step 6 – Enter account information for direct deposit (skip Step 6 if you are filing Form IT-214 with your NYS income tax return) If you marked the box that indicates your refund would go to an account outside the U.S., stop. Do not complete lines 21a, 21b, or 21c (see Note). All others, supply the information requested for lines 21a, 21b, and 21c. Note: Banking rules prohibit us from honoring requests for direct deposit when the funds for your refund would go to an account outside the U.S. Therefore, if you marked this box, we will send a check to the mailing address on your claim form. If you chose direct deposit at line 20, enter your account information on line 21 for a fast and secure direct deposit of your refund. If you do not enter complete and correct account information at line 21, the deposit cannot be done, and you will receive a check in the mail. Use the sample image as a guide; enter your own information exactly as it appears on your own check or bank records. Do not enter the information from the sample check. Line 21a – Mark an X in the box for the type of account. Line 21b – Enter your bank’s 9‑digit routing number (refer to your check or contact your bank). The first two digits always begin with 01 through 12, or 21 through 32. On the sample check, the routing number is 111111111. Note: If your check states that it is payable through a bank different from the one where you have your checking account, do not use the routing number on that check. Instead, contact your bank for the correct routing number to enter on line 21b. Line 21c – Enter your account number. • If you marked personal or business checking on line 21a, enter the account number shown on your checks. Page 2 of 3 IT-214-I (2025)

Visit our website at www.tax.ny.gov • get information and manage your taxes online • check for new online services and features Telephone assistance Automated income tax refund status: 518-457-5149 Personal Income Tax Information Center: 518-457-5181 To order forms and publications: 518-457-5431 Text Telephone (TTY) or TDD Dial 7-1-1 for the equipment users New York Relay Service Need help? • If you marked personal or business savings on line 21a, enter your savings account number from a preprinted savings account deposit slip, your passbook or other bank records, or from your bank. The account number can be up to 17 characters (both numbers and letters). Include hyphens (-) but omit spaces and special symbols. Enter the number from left to right. On the sample check, the account number is 9999999999. Sample JOHN SMITH 999 Maple Street Someplace, NY 10000 Date 1234 15-0000/0000 Pay to the Order of Dollars SOME BANK Someplace, NY 10000 For Do not include the check number 9999999999 1234 Note: The routing and account numbers may appear in different places on your check. $ 111111111 X X Sample routing number Sample account number The department will not notify you that your refund of real property tax credit has been deposited. Any refund to which you may be entitled will be reflected in your bank statement. However, if the amount we deposit is different from the amount of real property tax credit you claimed on your Form IT-214, we will send you a written explanation of the adjustment within two weeks from the date your refund of your real property tax credit is deposited. For information relating to collection of debts and disclaiming of spouse’s debt, see the instructions for Form IT-201. Third-party designee Complete this section only if you are not filing this claim with your New York State personal income tax return. Do you want to authorize a friend, family member, return preparer, or any other person (third-party designee) to discuss your claim with the New York State Tax Department? If No, mark an X in the No box. If Yes, mark an X in the Yes box. Print the designee’s name, phone number, email address, and any five numbers the designee chooses as their personal identification number (PIN). If you want to authorize the paid preparer who signed your claim to discuss it with the Tax Department, print the preparer’s name and phone number in the spaces for the designee’s name and phone number (you do not have to provide an email address or PIN). If you mark the Yes box, you (and your spouse, if filing a joint claim) are authorizing the Tax Department to discuss with the designee any questions related to this claim. You are also authorizing the designee to give and receive confidential taxpayer information relating to: • this claim, including missing information, • the status of your claim or refund, and • any notices arising from this filing that you share with the designee (they will not be sent to the designee). This authorization will not expire but will only cover matters relating to this claim. If you decide to revoke this designee’s authority at any time, call us (see Need help?). You are not authorizing the designee to receive your refund, bind you to anything, or otherwise represent you before the Tax Department. If you want someone to represent you or perform services for you beyond the scope of the third-party designee, you must designate the person using a power of attorney, (for example, Form POA-1, Power of Attorney). For additional information on third-party designees and other types of authorizations, visit our website at www.tax.ny.gov (search: POA). Step 7 – Sign and mail Sign Form IT-214 and submit it with the return you are filing. If you are not filing a return, mail Form IT-214 to: NYS Tax Processing, PO Box 15192, Albany NY 12212-5192. Keep a copy. Private delivery services – If you are not submitting your form by U.S. Mail, see Publication 55, Designated Private Delivery Services, for the address and other information. Paid preparer’s signature If you pay someone to prepare your Form IT-214, the paid preparer must also sign it and fill in the other blanks in the paid preparer’s area of your form. A person who prepares your form and does not charge you should not fill in the paid preparer’s area. Paid preparer’s responsibilities – Under the law, all paid preparers must sign and complete the paid preparer section of the form. Paid preparers may be subject to civil or criminal sanctions, or both, if they fail to complete this section in full. When completing this section, enter your New York tax preparer registration identification number (NYTPRIN) if you are required to have one. If you are not required to have a NYTPRIN, enter in the NYTPRIN excl. code box one of the specified 2-digit codes listed below that indicates why you are exempt from the registration requirement. You must enter a NYTPRIN or an exclusion code. Also, you must enter your federal preparer tax identification number (PTIN) if you have one; if not, you must enter your Social Security number. Code Exemption type Code Exemption type 01 Attorney 02 Employee of attorney 03 CPA 04 Employee of CPA 05 PA (Public Accountant) 06 Employee of PA 07 Enrolled agent 08 Employee of enrolled agent 09 Volunteer tax preparer 10 Employee of business preparing that business’ return See our website for more information about the tax preparer registration requirements. Privacy notification New York State Law requires all government agencies that maintain a system of records to provide notification of the legal authority for any request for personal information, the principal purposes for which the information is to be collected, and where it will be maintained. To view this information, visit our website, or, if you do not have Internet access, call and request Publication 54, Privacy Notification. See Need help? for the Web address and telephone number. Note: If you need translation or interpretation services in your language, see www.tax.ny.gov (search: language) or call 518-453-8137. IT-214-I (2025) Page 3 of 3

215001250094 6 Wages, salaries, tips, etc., from Worksheet A line 3, in the instructions. ..................................................................... 6 .00 7 Earned income adjustments (see instructions) ................................................................................................................. 7 .00 8 Business income or loss (see instructions) ....................................................................................................................... 8 .00 Employer identification number (see instructions)... 9 Enter your federal adjusted gross income (from Form IT-201, line 19, or Form IT-203, line 19, Federal amount column) .......... 9 .00 10 Amount of federal EIC claimed (from federal Form 1040, line 27a) .................................................................................. 10 .00 11 New York State earned income credit (NYS EIC) rate 30% (.30) .................................................................................. 11 .30 12 Tentative NYS EIC (multiply line 10 by line 11; see instructions) ........................................................................................... 12 .00 Complete Worksheet B on the back page before continuing. 5 Is the IRS figuring your federal earned income credit (EIC) for you? If Yes, complete lines 6 through 9 (also lines 21,

23, and 24 if you are a part-year New York State resident, and line 28 if you are a part‑year New York City resident).

The Tax Department will calculate your New York State and, if applicable, your New York City earned income credit

for you. If No, complete lines 6 through 17 (and lines 18 through 26 if you are a part-year New York State resident).

New York City residents must complete Worksheet C, New York City earned income credit, in the instructions.

Part‑year New York City residents must also complete line 28 on the back of this claim form. ................................ 5 Yes No 13 Enter the amount from Worksheet B, line 5, on the back of this form................... 13 .00 14 New York State household credit (from Form IT-201, line 40, or Form IT-203, line 39)... 14 .00 15 Enter the smaller of line 13 or line 14 ............................................................................................................................ 15 .00 16 Allowable New York State earned income credit (subtract line 15 from line 12; see instructions) ..................................... 16 .00 17 Complete only if you filed your federal return as Married filing joint, but are required to file your New York State

return as Married filing separate return (see instructions). ........................................................................................... 17 .00

Joint federal adjusted gross income ................................................................... .00 1 Did you claim the federal earned income credit? If No, stop; you do not qualify for these credits. ........................ 1 Yes No 2 Is your investment income (see instructions) greater than $11,950? If Yes, stop; you do not qualify for these credits. . 2 Yes No 3 Is your federal filing status Married filing separate and do you meet the requirements to be considered unmarried

for the purposes of the earned income credit? ........................................................................................................ 3 Yes No 4 Did you claim qualifying children on your federal Schedule EIC? If No, continue with line 5.

If Yes, in the spaces below, list up to three of the same children you claimed on federal Schedule EIC. ................ 4 Yes No

If you claimed more than three, see instructions. IT-215 * Mark an X in these boxes only if you checked Yes in the same box on your federal Schedule EIC (box 4a or 4b). Department of Taxation and Finance Claim for Earned Income Credit New York State • New York City Tax Law - Section 606(d) Whole dollars only Submit this form with Form IT-201 or IT-203. Name(s) as shown on return Your Social Security number

First name MI Last name Suffix Relationship

First name MI Last name Suffix Relationship

First name MI Last name Suffix Relationship

Social Security number Date of birth (mmddyyyy)

Social Security number Date of birth (mmddyyyy)

Social Security number Date of birth (mmddyyyy) No. of months lived with you No. of months lived with you No. of months lived with you Full-time student* Full-time student* Full-time student* Person with disability* Person with disability* Person with disability* 1st Child 2nd Child 3rd Child

215002250094 1 New York State tax (from Form IT-201, line 39, or Form IT-203, line 38) ................................................................................ 1 .00 2 Resident credit (see instructions) ..................................................................................... 2 .00 3 Accumulation distribution credit (see instructions) ........................................................... 3 .00 4 Add lines 2 and 3 ........................................................................................................................................................... 4 .00 5 Subtract line 4 from line 1 (if line 4 is more than line 1, enter 0). Enter here and on line 13 on the front of this form .......... 5 .00 IT-215 (2025) (back) 18 Enter your New York State earned income credit (from line 16 or line 17) ........................................................................ 18 .00 19 Enter the amount from Form IT-203, line 42 .................................................................................................................. 19 .00

– If line 19 is equal to or more than line 18, stop. 20 Subtract line 19 from line 18 .......................................................................................................................................... 20 .00 21 Enter the amount from Form IT-203-ATT, line 31 (If you do not have to file Form IT-203-ATT, leave blank and continue on line 22 below.) 21 .00

– If Form IT-215, line 21, is equal to or more than Form IT-215, line 20, stop. Do not continue

with this calculation. Enter the amount from line 20 above on Form IT-203-ATT, line 32.

– If Form IT-215, line 21, is less than Form IT‑215, line 20, enter the amount from line 20 above on

Form IT-203-ATT, line 32, and continue on line 22 below. 22 Subtract line 21 from line 20........................................................................................................................................... 22 .00 23 Amount from line 19, Column D, of Part-year resident income allocation worksheet,

in Form IT-203-I (see instructions)................................................................................ 23 .00 24 Enter the amount from Form IT-203, line 19, Federal amount column.......................... 24 .00 25 Divide line 23 by line 24 (round the result to the fourth decimal place). This amount cannot exceed 100% (1.0000) (see instr.) 25 26 Multiply line 22 by line 25. Enter the result here and on Form IT-203-ATT, line 10 ................................................... 26 .00 Part-year New York State resident earned income credit Worksheet B Lines 18 through 26 apply only to part-year New York State residents claiming the New York State earned income credit. New York City earned income credit (full-year and part-year New York City residents) 27 Enter the amount from Worksheet C, here and on Form IT-201, line 70,

or Form IT-203-ATT, line 11. ..................................................................................................................................... 27 .00

Part-year New York City residents must also complete line 28 below. 28 Part-year New York City adjusted gross income

Enter the amounts from Worksheet C, lines 6 and 7 ........................................ 28A .00 28B .00

216001250094 Department of Taxation and Finance Claim for Child and Dependent Care Credit New York State • New York City Tax Law – Section 606(c) IT-216 1 Is your New York State filing status Married filing separate return, and did you check box A on your federal Form 2441, Child and Dependent Care Expenses? (If yes, see instructions) ........................................................... Yes No 3a Total of line 3, column C amounts. Include amounts from additional sheet(s), if any ............................. 3a .00 3b Enter the amount from Worksheet 1, line 16, if applicable (see instr.) 3b .00 4 Can you claim an exemption for all the qualified persons listed on line 3 and any additional sheet(s)?...................... Yes No 5 Enter the smallest of: – line 3a above; or – line 3b above; or – 3,000 if one qualifying person, 6,000 if two qualifying persons, 7,500 if three qualifying persons, 8,500 if four qualifying persons, or 9,000 if five or more qualifying persons ..................................... 5 .00 6 Enter your earned income (see instructions) ............................................................................................. 6 .00 7 If your filing status is Married filing joint return, enter your spouse’s earned income; all others, enter the amount from line 6 (see instructions) ..................................................................... 7 .00 8 Enter the smallest of line 5, 6, or 7. (If the amount is zero or less, enter 0.) ................................................. 8 .00 9 Enter the amount from Form IT-201, line 19 or IT-203, line 19, Federal amount column............................................. 9 .00 10 Enter the decimal amount that applies to the amount on line 9 from the Table for line 10 in the instr.... 10 11 Multiply line 8 by the decimal amount on line 10 (enter here and on line 12 on the back) ............................ 11 .00 Whole dollars only Name(s) as shown on return Your Social Security number Submit this form with Form IT-201 or IT-203. 2 Persons or organizations who provided the care. (If you have more than two providers, see instructions.) A – Care provider name (first name, middle initial, and last name, or business name) A – Care provider name (first name, middle initial, and last name, or business name) B – Number and street City State ZIP code B – Number and street City State ZIP code C – Identifying number (SSN or EIN) C – Identifying number (SSN or EIN) D – Amount paid (see instr.) D – Amount paid (see instr.)

.00

.00 1st Care provider 2nd Care provider 3 Total number of qualifying persons you are claiming. .................................................................................................................. 3 List in order from youngest to oldest. (If you are claiming more than five qualifying persons, see instructions.) A First name MI B Last name C Qualified expenses paid Suffix D Person with disability (see instr.) E Social Security number F Date of birth (mmddyyyy)

.00

.00

.00

.00

.00 Note: If you are claiming expenses paid for a dependent child, include only those qualified expenses paid through the day preceding the child’s 13th birthday.

216002250094 IT-216 (2025) (back) 12 Amount from line 11................................................................................................................................ 12 .00 13 Enter your New York adjusted gross income (Form IT-201 filers, line 33; Form IT-203 filers, line 32) ................................................ .00 Use the New York State child and dependent care

credit limitation table in the instructions to determine the decimal to be entered on this line.............. 13 14 Multiply line 12 by the decimal amount on line 13. This is your New York State child and dependent care credit (see instructions) .................................................................................................................. 14 .00 Part-year New York State residents 15 Enter the amount from Form IT-203, line 40 .......................................................................................... 15 .00 If line 15 is equal to or more than line 14, stop. You do not have excess credit. If line 15 is less than line 14, continue on line 16 below. 16 Subtract line 15 from line 14. This is your excess child and dependent care credit ........................ 16 .00 17 Enter the amount from Form IT-203-ATT, line 29 (If you are not required to file Form IT-203-ATT, leave

blank and continue on line 18 below.) ....................................................................................................... 17 .00 If line 17 is equal to or more than line 16, stop. Do not continue with this worksheet. Enter the line 16 amount on Form IT-203-ATT, line 30. If line 17 is less than line 16, enter the line 16 amount on Form IT-203-ATT, line 30, and continue on line 18 below. 18 Subtract line 17 from line 16. This is your remaining excess child and dependent care credit ..... 18 .00 19 Enter the amount from line 19, Column D, of Part-year resident income allocation worksheet, in Form IT-203-I ..................... 19 .00 20 Enter the amount from Form IT-203, line 19, Federal amount column......................................................... 20 .00 21 Divide line 19 by line 20 (round the result to the fourth decimal place). This amount cannot exceed 100% (1.0000) (see instructions) ............................................................... 21 22 Multiply line 18 by line 21. Enter the result here and on Form IT-203-ATT, line 9. This is the refundable portion of your New York State part-year resident child and dependent care credit. 22 .00 New York City child and dependent care credit If you were a resident of New York City at any time during the tax year and your federal adjusted gross income is $30,000 or less (see Note under New York City credit on page 1 of the instructions) and you listed a child under 4 years old as of December 31, on line 3, complete line 23 and see page 5 of the instructions. 23 Enter the portion of the total expenses from line 3a that was paid for children under 4 years old ......... 23 .00 IT-201 filers: 24 Refundable New York City child and dependent care credit (from Worksheet 2, line 7 or line 13) ............... 24 .00 25 Add lines 14 and 24; also enter this amount on Form IT-201, line 64.................................................... 25 .00 26 Part-year New York City resident nonrefundable New York City child and dependent care credit

(from Worksheet 2, line 8); also enter this amount on Form IT-201-ATT, line 9a .................................... 26 .00 IT-203 filers: 27 Nonrefundable portion of your part-year New York City resident New York City child and dependent care credit (from Worksheet 2, line 8); also enter this amount on Form IT-203, line 52 .......................... 27 .00 28 Refundable portion of your part-year New York City resident New York City child and dependent care credit (from Worksheet 2, line 13); also enter this amount on Form IT-203-ATT, line 9a ................. 28 .00 Part-year New York City resident filers only: 29 Enter the amount from Worksheet 2, line 10 .......................................................................................... 29 .00 30 Enter the amount from Worksheet 2, line 11 .......................................................................................... 30 .00

255001250094 Department of Taxation and Finance Claim for Solar Energy System Equipment Credit Tax Law – Section 606(g-1) Names as shown on return Your Social Security number IT-255 Submit this form with Form IT-201 or IT-203. Schedule A – Calculation of solar energy system equipment credit A Date equipment placed in service (mmddyyyy) B Qualified expenditures (see instructions) C Column B x 25% (0.25) not to exceed $5000 1 Current year credit (see instructions)....................................................................................................... 1 .00 2 Enter the carryover credit from last year’s Form IT-255, line 10........................................................... 2 .00 3 Solar energy system equipment credit (add lines 1 and 2)...................................................................... 3 .00 Schedule B – Application of credit and calculation of carryover 4 Tax due before credits (see instructions) ................................................................................................ 4 .00 5 Other credits that you applied before this credit (see instructions) ......................................................... 5 .00 6 Subtract line 5 from line 4 .................................................................................................................... 6 .00 7 Enter the lesser of line 3 (or your portion of line 3) or line 6 (see instructions) ....................................... 7 .00 8 Subtract line 7 from line 3 (or your portion of line 3; see instructions) ........................................................ 8 .00 9 Amount, if any, included on line 8 that expired this tax year (see instructions) ....................................... 9 .00 10 Amount of credit available for carryover to next year (subtract line 9 from line 8) .................................... 10 .00

.00 .00

.00 .00 .00

.00 .00 .00 .00 Complete the information in the applicable chart with respect to your solar energy system equipment. A Date equipment placed in service (mmddyyyy) E Limitation (see instructions) D Amount from column B paid in the current tax year (see instructions) B Qualified lease payments (see instructions) C Column B x 25% (0.25) not to exceed $5000 A Date equipment placed in service (mmddyyyy) B Qualified expenditures (see instructions) C Column B x 25% (0.25) not to exceed $5000 D Limitation (see instructions) Purchase Power purchase agreement Lease

272001250094 1 Are you claimed as a dependent on another taxpayer’s New York State tax return for this tax year?............ 1 Yes No

• If Yes, stop; you do not qualify for the college tuition credit or the college tuition itemized deduction.

• If No, continue with question 2. 2 Were you (and your spouse if filing a joint return) a New York State resident for all of this tax year?........ 2 Yes No

• If Yes, continue with Part 1 below.

• If No, stop; you do not qualify for the college tuition credit. However, you may qualify for the college tuition itemized deduction. For more information, see the instructions for Form IT-203. Department of Taxation and Finance Claim for College Tuition Credit or Itemized Deduction Full-year New York State residents only Tax Law – Section 606(t) IT-272 Your name as shown on return (first name first) Your Social Security number Spouse’s name (first name first) Spouse’s Social Security number Note: If you are married and filing separate New York State returns, you must also enter your spouse’s name and Social Security number. 3 Total qualified college tuition expenses (total the line I amounts for all eligible students, including amounts from

additional forms, then complete Part 2 or Part 3) .............................................................................................. 3 .00 Submit this form with Form IT-201. Part 1 – In the spaces provided below, complete A through I for up to three eligible students for whom you paid

qualified college tuition expenses. (If you are claiming expenses for more than three eligible students, see instructions.) A First name A First name A First name MI MI MI B Social Security number B Social Security number B Social Security number Suffix Suffix Suffix Last name Last name Last name Eligible student 1 Eligible student 2 Eligible student 3 C Date of birth (mmddyyyy) C Date of birth mmddyyyy) C Date of birth (mmddyyyy) D Is the student claimed as a dependent on your NYS return? (see instructions) ...................... Yes No E F G Were expenses for undergraduate tuition? (see instructions)................................................. Yes No H Amount of qualified college tuition

I Enter the lesser

expenses (see instructions) ............... .00 of line H or 10,000 ..... .00 D Is the student claimed as a dependent on your NYS return? (see instructions) ...................... Yes No E F G Were expenses for undergraduate tuition? (see instructions)................................................. Yes No H Amount of qualified college tuition

I Enter the lesser

expenses (see instructions) ............... .00 of line H or 10,000 ..... .00 D Is the student claimed as a dependent on your NYS return? (see instructions) ...................... Yes No E F G Were expenses for undergraduate tuition? (see instructions)................................................. Yes No H Amount of qualified college tuition

I Enter the lesser

expenses (see instructions) ............... .00 of line H or 10,000 ..... .00 EIN of college or university (see instructions) EIN of college or university (see instructions) EIN of college or university (see instructions) Name of college or university (see instructions) Name of college or university (see instructions) Name of college or university (see instructions)

272002250094 IT-272 (2025) (back) Part 3 – Complete Part 3 if your total qualified college tuition expenses on line 3 are $5,000 or more. If you itemized your deductions on your New York return, you may elect to claim the college tuition itemized deduction instead of the college tuition credit. To calculate your college tuition itemized deduction, complete Worksheet 1 in the instructions for this form. To determine if you will receive a greater tax benefit from the itemized deduction or credit, complete Worksheet 2 in the instructions for this form. 8 Mark an X in this box only if you elect to claim the college tuition itemized deduction.......................................................... 8 • If you marked an X in the box at line 8, enter the amount from Worksheet 1, line 5 (in the instructions for this form), on Form IT-196, New York Resident, Nonresident, and Part-Year Resident Itemized Deductions. Do not enter the college tuition credit from line 5 or 7 above on Form IT-201. You are entitled to claim either the deduction or the credit, but not both. • If you did not mark an X in the box at line 8 and you elect to claim the college tuition credit instead of the college tuition itemized deduction, enter the line 5 or line 7 amount on Form IT-201, line 68. 6 Enter the amount from line 3........................................................................................................................ 6 .00 7 Multiply line 6 by 4% (0.04). This is your college tuition credit.................................................................. 7 .00 • If you did not itemize your deductions on your New York return, enter the line 7 amount on Form IT-201, line 68. • If you itemized your deductions on your New York return, continue with Part 4. Part 4 – College tuition itemized deduction election Part 2 – Complete Part 2 if your total qualified college tuition expenses on line 3 are less than $5,000. 4 Credit limitation ($200).................................................................................................................................. 4 200 .00 5 Enter the lesser of line 3 or line 4. This is your college tuition credit ......................................................... 5 .00 • If you did not itemize your deductions on your New York return, enter the line 5 amount on Form IT-201, line 68. • If you itemized your deductions on your New York return, continue with Part 4. Important: If you are claiming the college tuition credit or the college tuition itemized deduction, you must submit Form IT-272 with your return.