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 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.
For additional information, see Form IT-196 and its instructions.