State and local taxes is not deductible as a NYS itemized deduction. Therefore, once that is subtracted out on the IT-196 (Line 41), your total state itemized deductions are most likely less than the NYS standard deduction.
Per NYS law, The total amount of deductions from federal adjusted gross income shall be reduced by the amount of such federal deductions for... income taxes imposed by this state or any other taxing jurisdiction.
@LYNN L
[Edited 4/11/25 l 2:42PM PST]
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
