According to Taxslayer as of 3/24/21New York is "currently decoupled" see following
Welcome to NY one of the highest tax state in the US
3/24/21 - New York State is currently decoupled from the federal American Rescue Plan Act of 2021. This Act excludes from federal gross income a portion of the unemployment compensation received in tax year 2020 for taxpayers with adjusted gross income (AGI) of less than $150,000. At this time New York State remains decoupled from the unemployment compensation income exclusion and an adjustment to income for New York is required. The Unemployment Compensation Exclusion Addback should be included on Form IT-558 New York State Adjustments due to Decoupling from the IRC and has been designated as A-011. |
