NEW YORK

https://www.tax.ny.gov/pit/file/itemized-deductions.htm

https://www.tax.ny.gov/pdf/memos/income/m18-6i.pdf

https://www.tax.ny.gov/pdf/current_forms/it/it196_fill_in.pdf

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. See TSB-M-18(6)INew York State Decouples from Certain Personal Income Tax Internal Revenue Code (IRC) Changes for 2018 and after, for more information on this change.

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) by the Tax Cuts and Jobs Act (Public Law 115-97).

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.

https://www.tax.ny.gov/pit/ads/efile_addit196-2d.htm

https://www.tax.ny.gov/pdf/current_forms/it/it196i.pdf   (Instructions)