ira deduction

[dimi1119]

Dear Support,

Married filing jointly. Both live in NJ, husband works in NJ, wife works in NYC.  When doing the NY State Tax portion for the wife, the wife contributes 4800 to a traditional IRA.  For the part where I need to input "Enter the amount related to income earned or received from New York sources."  The Federal Amount of the IRA deduction is 4800. What would be the "New York Source" amount of the IRA deduction.  Thank you so much!

[JohnB5677]

You would enter the same number as in Box 1 of the W-2.

New York tax law allows individuals who are eligible to take a deduction for IRA contributions on their federal tax return to take the deduction on their state income tax return as well. New York does not have any special eligibility rules that it imposes on top of federal eligibility rules.

[dimi1119]

Thank you, but I am bit confused.  I received a different answer from another user.  They said,

"Based on your information, leave the NY deductions as zero if none applied to NY. But the IRA, is not a NY IRA because it is not related to the NY income. The IRA is an individual retirement account. So leave it blank or 0 on the NY return. "

[JohnB5677]

I may have misinterpreted the question.  

• If your wife had a retirement contribution deducted out of her paycheck the wage in box 1 would match the NY income and account for the contribution.  
• If she made a separate contribution (the check was written from home) you would enter "0" in the NY portion of the return.

[dimi1119]

Ahhhhhhhh okay. Yes yes, she made a contribution on her own. It was not deducted from her paycheck.  Thank you so much for such a quick reply.  Really appreciate your help and advice!