New York itemized deduction
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 (federal Schedule A, Itemized Deductions). For more information, see our 2019 New York itemized deductions webpage at www.tax.ny.gov (search: itemized).
In general, your New York itemized deductions are computed using the federal rules as they existed prior to the enactment of the TCJA. Additionally, there are two new itemized deduction adjustments:
– Farm donation to food pantries subtraction adjustment – 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.
– Union dues addition adjustment – The portion of your union dues not included as a miscellaneous itemized deduction on Form IT-196, New York Resident, Nonresident, and Part-Year Resident Itemized Deductions, line 21, can be added to your total itemized deductions when computing your New York itemized deduction.
For additional information, see Form IT-196 and its instructions.