IT-196: New York Resident, Nonresident, and Part-Year Resident Itemized Deductions. (2024)
New York · NY DTF · Used for tax years 2024
Form IT-196 calculates New York State itemized deductions for residents, nonresidents, and part-year residents. It reports expenses such as medical and dental costs, taxes, interest, charitable gifts, and other itemized deductions, along with adjustments. Submit it with Form IT-2
Who files this form
Form IT-196 is for New York residents, nonresidents, and part-year residents reporting itemized deductions. The form directs you to submit it with Form IT-201 or IT-203.
What you'll need
The form calls for these forms and details, as applicable:
- Form IT-201 or IT-203: Use the same name(s), provide your Social Security number, and enter the amount from line 19 on IT-196 lines 2 and 26.
- Federal Form 1098: Use the reported home mortgage interest and points for line 10.
- Seller information: If you paid mortgage interest to the person who sold you the home and it was not reported on Form 1098, line 11 asks for that person's name, identifying number, and address.
- College tuition forms: Line 43 refers IT-203 filers to Form IT-203-B, line 2. Line 48 refers IT-201 filers to Form IT-272.
- Deduction amounts: The form asks for medical and dental expenses, taxes, interest, charitable gifts, and other applicable expenses and losses.
How to file
Submit Form IT-196 with Form IT-201 or IT-203.
Enter your New York State itemized deduction from IT-196, line 49, on:
- Form IT-201, line 34, or
- Form IT-203, line 33.
The supplied form text does not give a mailing address or e-filing directions.
Common mistakes
- Do not include expenses reimbursed or paid by others.
- On line 5, mark only one box: state and local income taxes or general sales tax.
- IT-201 filers must leave line 43 blank and skip to line 44. IT-203 filers must leave line 48 blank and skip to line 49.
- See the instructions for completing Form IT-196, as the form directs. Several lines specifically refer you to those instructions.
Questions people ask
How is the medical and dental expense amount calculated?
Enter medical and dental expenses on line 1 and the amount from IT-201 or IT-203, line 19, on line 2. Multiply line 2 by 10% on line 3, then subtract line 3 from line 1. If line 3 is more than line 1, leave line 4 blank.
Could my total itemized deductions be limited?
For the 2024 form, if IT-201 or IT-203, line 19, is over $198,100, your deduction may be limited. The form directs you to the Line 40, Total itemized deductions worksheet in the instructions. If it is not over $198,100, the form says your deduction is not limited and directs you to add the far-right-column amounts for lines 4 through 39.
Where do I report charitable gifts?
Report gifts by cash or check on line 16, gifts other than cash or check on line 17, and carryover from the prior year on line 18. Add those three lines on line 19. Line 16a separately asks for qualified contributions included in line 16.
Where does my final New York State itemized deduction go?
Add lines 47 and 48 on line 49. Transfer that amount to IT-201, line 34, or IT-203, line 33.