NY Itemized Deductions

user17708225270 · ‎February 11, 2026

Form IT-296 Line 41 asks to subtract the state income tax from the itemized deductions. Does that mean that State income tax is not allowed to be used as an itemized deduction in NYS?

MaryK4

Yes, New York state income tax is not allowed to be used as an itemized deduction on the New York return- this is on the theory that it does not make sense to deduct the tax that you are paying to New York. New York does allow the deduction of Real Estate taxes though - TurboTax will calculate the amount based on your federal taxes.

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