New York, like many states, starts with the federal income and deduction numbers, then adds and subtracts a few things to arrive at NY income.
In terms of your specific question, the NY Instructions for IT-201 state "The amount entered on line 1 (wages, salaries, tips, etc.) should be the same as the amount reported on federal Form 1040, line 1z." So at the beginning, at least, the health insurance premiums are deductible in NYS.
Now, we have to examine whether or not these premiums get added back to NY income on form IT-225 (Additions). Sure enough, the form IT-225 Instructions state:
"A-101: New York City flexible benefits program (IRC 125)
If any federal Form W-2 wage and tax statement shows that an amount was deducted or deferred from your salary under a flexible benefits program established by New York City or certain other New York City public employers on your or a decedent’s behalf, then enter that amount."
So, as it sounds like you already know, only certain health premiums of public entities are added back to NYS income (i.e., not deductible). Where do you see it suggested otherwise?
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