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State tax filing
Line 27 is the section for determining NY income divided by federal income and they are trying to get things as close as possible (apples to apples) to determine your actual NY percentage to calculate your NY tax liability.
It is possible for NY income to be higher than federal due to taxing differences. Review your forms for accuracy. You are doing great catching this and asking questions.
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‎April 11, 2025
9:52 AM