Proper way to do out-of-state property tax deduction on NY State Itemized deductions (IT-196/IT-201-D)

[BenH]

So - there are a couple parts to this question, the first may be beyond the scope of the second (and the title of the post), but I need to ask it for context:

My mom lives in NYS, but has a condo in Florida that she stays in 3-4 months of the year (winter months).

FL doesn't require a state tax return, so she obviously doesn't file there.  When she files her NYS state return though should she consider herself a full-time resident?  It seems that if you choose not to do full-time residency it asks you when you moved, which doesn't exactly work out for someone who might be gone Jan/Feb and then Nov/Dec.  It looks like they have been filing as full-time, and I'm not sure if there is a better way (?).

The second part as I ask in the title, is how exactly are property taxes meant to be handled, especially on the NYS return.

For example, let's say they pay the following:

Florida Condo: $8,000/year in property tax

New York Home: $12,000/year in property tax

On the 1040 Schedule A this would be listed as $20,000 in the "State and local real estate taxes."

Now I realize with the changes to SALT, you wouldn't necessarily itemize just for this since you would be limited to $10,000 anyway for these deductions, but bear with me here (as for years where SALT > $10,000 we would itemize just this to beat single standard deduction).

My problem here is with the NYS return, the Itemized (IT-196) will fill in this 20,000 under "State and local real estate taxes."  This in turn goes onto the IT-201 Itemized line thus reducing taxable income by the same amount.  But, I can't believe that NYS intent is to have you deduct property tax on your out-of-state property like the Federal allows.  

I would think I should have to over-ride this value on the IT-196 and put only $12,000 which is the portion from my federal that is only in NYS.

I'm surprised that there isn't a question tree for this, as there are *many* New Yorkers that own non-investment properties out of state (snowbirds). 

Am I correct on this, or have I got it wrong?

[NCperson]

just answer the questions in TT as they are posed and unless you can claim to be a resident of FL for at least 6 months, it appears you are a resident of NY all year,

NY effectively undid the Federal limitations on deductions.  Did you list the Florida interest in the past for purposes of the NY return? in effect nothing has changed in NY so unless TT specifically asks you about where the property is listed, I'd list the interest on both houses. 

[BenH]

This is a return for my mother who I have never done before.  I have suspicions on how it was done in the past (deducting all property taxes on state) was done in error.

This is less a questions if TT is doing it wrong more than a what is the *right* way to do it. 

As stated, I find it strange the NY would be willing to take a cut on taxes because you paid some property tax to Florida.

The instructions on the IT-196 form simply state:

"Note: You can deduct state and local personal property taxes, if any,on Form IT-196, line 7. "

I would assume that for the purposes of the NY return it assumes "state and local" to be of the state of the return.

However it does not specifically say that.

I feel this is an area that is so poorly stated that it is very likely TT has gotten it wrong, and I'm not sure how many people actually know the answer.

[NCperson]

I take the other side of the coin determining whether TT is wrong

They have spent 10s of millions of dollars on all these federal and state tax forms to ensure compliance with the law and they maintain a guarantee that they will pay any penalties if they are wrong

On that basis, I don’t second guess them

Why would anyone? That is why you are paying to use their software