NY Department of Taxation and Finance issued a Technical Memorandum TSB-M-18(6) on December 28, 2018.
"New York State itemized deductions
You may choose to itemize your deductions for New York State purposes for tax years
2018 and after, even if you did not itemize on your federal income tax return. New York opted
not to follow many of the federal itemized deduction changes made by the TCJA for tax years
2018 and after, so you may be able to claim some deductions on your New York personal
income tax return that are no longer available for federal purposes. For example, you may be
able to claim deductions for:
• state and local real estate taxes paid, including amounts over the $10,000 federal limit;
• casualty and theft losses, including those incurred outside a federally declared disaster
area;
• unreimbursed employee business expenses; and
• certain miscellaneous deductions that are no longer allowed federally (e.g. tax
preparation fees, investment expenses, and safe deposit box fees)."
March 11, 2025 I cannot find anything on NY Taxation web site that supersedes this memo.
Also on NY Website is this 2024 memo
For federal purposes, you can no longer claim an itemized deduction for job expenses and certain miscellaneous deductions that were subject to the 2 percent of **bleep**I limitation. For New York purposes (Form IT-196, lines 21 through 24), you can claim these deductions:
