I actually received a different answer from an accountant in NY, who said if the W2 income was earned in NY (as it was) then the IRA contribution would be fully deductible against NYS taxes. I didn't note in my earlier post that the W2 income was earned fully in NY, so wondering if you agree with what I was advised by the accountant. Also, I assume if the IRA is deductible in NYS then it is also deductible in NYC, so on Line 17 of form IT -360.1 the IRA would go in both Column A (Amount of Federal Adjustment to Income) and Column B (Amount of Federal Adjustment to Income for NYC), but please let me know if you feel otherwise.
