New York IT-201 Line 76 versus IT-196 Line 5

[highschoolhank]

I'm trying to understand why these 2 lines differ.  My IT201 line 76 (total payments) consists only of NY state withholding plus estimated payments, 7867 this year.  But IT196 line 5 (income taxes paid) is 6485. 

Going over past years returns I see: 

for 2022, 5772 vs. 4772;

for 2021, 5862 vs. 5862;

for 2020, 2603 vs. 4545;

for 2019, 5118 vs. 5424:

Any suggestions as to why they differ?  I'm using Deluxe desktop version.

[JohnW152]

These amounts won't necessarily match. 

Line 76 of Form IT-201 includes tax withheld and estimated tax payments for the 2023 tax year.  However, it can also include other amounts.  See lines 63 - 76, Form IT-201. 

Line 5 of Form IT-196, on the other hand, includes either state and local income taxes or general sales tax that you included on line 5a of your federal Schedule A. If you chose to deduct state and local income taxes on your federal Schedule A, this can include, according to State and Local Income Taxes in the Instructions for Schedule A:

• State and local income taxes withheld from your salary during 2023. Your Form(s) W-2 will show these amounts.  Forms W-2G, 1099-G, 1099-R, 1099-MISC, and 1099-NEC may also show state and local income taxes withheld; however, don't include on line 5a any withheld taxes you deducted on other forms, such as Schedule C, E or F. 

• State and local income taxes paid in 2023 for a prior year, such as taxes paid with your 2022 state or local income tax return. Don't include penalties or interest.

• State and local estimated tax payments made during 2023, including any  part of a prior year refund that you chose to have credited to your 2023 state or local income taxes.

• Mandatory contributions you made to the California, New Jersey, or New York Nonoccupational Disability Benefit Fund, Rhode Island Temporary Disability Benefit Fund, or Washington State Supplemental Workmen's Compensation Fund.

• Mandatory contributions to the Alaska, California, New Jersey, or Pennsylvania state unemployment fund. 

• Mandatory contributions to state family leave programs, such as the New Jersey Family Leave Insurance (FLI) program and the  California Paid Family Leave program.

[highschoolhank]

Thanks very much for the detailed response.  The only part I could see as possibly having some relevance with respect to 2023 taxes is this bullet.

• State and local estimated tax payments made during 2023, including any  part of a prior year refund that you chose to have credited to your 2023 state or local income taxes.

When I filed my 2022 taxes (in 2023) I received a 1626 refund which I did not have credited to my 2023 taxes.  So does that mean that line IT201 line 76 for 2023 would have been adjusted down by that amount when calculating IT196 line 5?  (That still would not fully explain the IT196 line 5 as it would have made it 6241, not 6485.)

[LenaH]

If you pay estimates, the IT-201 and IT-196 will likely always differ from year to year. 

Your IT-201 (Line 75) will reflect all payments made for 2023, including the last quarter estimate paid in 2024 for 2023. 

Your IT-196 (Line 5) pulls from your Schedule A. Your federal Form Schedule A includes all payments made in 2023. This includes payments made in 2023 for 2022, but not payments made in 2024 for 2023. 

For more information, please see IT-201 Instructions and Schedule A instructions. 

@highschoolhank