Itemized deductions

Beginning with tax year 2018, the Tax Law allows you to itemize your deductions for New York State income tax purposes whether or not you itemized your deductions on your federal income tax return.

In general, your New York itemized deductions are computed using the federal rules as they existed prior to the changes made to the Internal Revenue Code (IRC) applicable to taxable years beginning after December 31, 2017.

New York State itemized deductions are reported on Form IT-196, New York Resident, Nonresident, and Part-Year Resident Itemized Deductions . For certain New York itemized deduction computations, the instructions for Form IT-196 may refer you to this webpage for additional information or instruction.

We briefly describe the difference between federal and New York State itemized deduction rules below. In addition, we provide links to specific current and prior year Internal Revenue Service (IRS) forms and publications to help you compute your New York itemized deductions.