New York’s 529 college savings program deduction/earnings distributions
During 2019, did you, as an account owner, make contributions to or a withdrawal from one or more tuition savings accounts established under New York’s 529 college savings program?
If No, go to line 31.
If you, as an account owner, made contributions, enter the amount up to $5,000 ($10,000 for married taxpayers filing a joint return) on line 1 of the worksheet..
If you, as an account owner, made a withdrawal and part of the withdrawal was included in your federal AGI, then enter that amount on line 2 of the worksheet.