State tax filing
Yes you adjust city and state, you said you were in NYC the whole time you were a NY resident. You want your NYC return to be correct so it should have the same adjustments as NY state.
The Instructions for Form IT-201 - Tax.NY.gov state: Line 50: Part-year New York City resident tax
If you were a New York City resident for only part of 2023, complete Form IT-360.1, Change of City Resident Status. Enter the tax amount on line 50 and submit Form IT-360.1 with your return. For more information see Form IT-360.1-I, Instructions for Form IT-360.1.
Line 47 is for a full year resident so you can see how NYC arrives at taxable income.
