Do you have an amount on your W-2 box 14?
Form IT-225 is used to report any New York additions and subtractions to federal adjusted gross income that do not have their own line on your return.
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 you need to enter that amount.
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