Updated 01/09/2024
Confirmed for 2023 taxes!
2023: Download fillable enhanced form directly from New York Tax site: https://www.tax.ny.gov/pit/ads/efile_addit196-2d.htm
Instructions: Instructions for For IT-196
2022:
See Page 10 of 20 IT-196-I (2022)
Job expenses and certain miscellaneous
deductions
Line 21 – Unreimbursed employee expenses
Enter the amount from line 10 of the Unreimbursed employee
business expenses worksheet
Itemized deductions
Beginning with tax year 2018, the Tax Law allows you to itemize your deductions for New York State income tax purposes whether or not you itemized your deductions on your federal income tax return. See TSB-M-18(6)I, New York State Decouples from Certain Personal Income Tax Internal Revenue Code (IRC) Changes for 2018 and after, for more information on this change.
In general, your New York itemized deductions are computed using the federal rules as they existed prior to the changes made to the Internal Revenue Code (IRC) by the Tax Cuts and Jobs Act (Public Law 115-97).
New York State itemized deductions are reported on Form IT-196, New York Resident, Nonresident, and Part-Year Resident Itemized Deductions.
You can also find an online enhance form by going to Enhanced Form IT-196, New York Resident, Nonresident, and Part-Year Resident Itemized Deductions (ny.gov)
Misc info:
https://www.tax.ny.gov/pit/file/itemized-deductions.htm
https://www.tax.ny.gov/pdf/memos/income/m18-6i.pdf
Beginning with tax year 2018, the Tax Law allows you to itemize your deductions for New York State income tax purposes whether or not you itemized your deductions on your federal income tax return. See TSB-M-18(6)I, New York State Decouples from Certain Personal Income Tax Internal Revenue Code (IRC) Changes for 2018 and after, for more information on this change.
In general, your New York itemized deductions are computed using the federal rules as they existed prior to the changes made to the Internal Revenue Code (IRC) by the Tax Cuts and Jobs Act (Public Law 115-97).
New York State itemized deductions are reported on Form IT-196, New York Resident, Nonresident, and Part-Year Resident Itemized Deductions, for certain New York itemized deduction computations, the instructions for Form IT-196 may refer you to this webpage for additional information or instruction.
For federal purposes, you can no longer claim an itemized deduction for job expenses and certain miscellaneous deductions that were subject to the 2 percent of FAGI limitation. For New York purposes (Form IT-196, lines 21 through 24), you can claim these deductions
For more info see:
- 2017 IRS Publication 463, Travel, Entertainment, Gift, and Car Expenses
- 2020 IRS Publication 463, Travel, Gift, and Car Expenses (not available yet)
- 2017 IRS Publication 529, Miscellaneous Deductions
- 2017 Federal Form 2106, Employee Business Expenses, and its instructions
- 2020 Federal Form 2106, Employee Business Expenses, and its instructions
https://www.tax.ny.gov/pit/ads/efile_addit196-2d.htm
https://www.tax.ny.gov/pdf/current_forms/it/it196i.pdf (Instructions)