IT-196: New York Resident, Nonresident, and Part-Year Resident Itemized Deductions. (2025)
New York · NY DTF · Used for tax years 2025
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, and charitable gifts, along with adjustments used to determine the New York State itemized deduct
Who files this form
Form IT-196 is the New York itemized deductions form for residents, nonresidents, and part-year residents. Submit it with Form IT-201 or Form IT-203.
What you'll need
Have the following forms and information available, as applicable:
- Form IT-201 or IT-203: IT-196 uses the names shown on your return and the amount from line 19. It also asks for your Social Security number.
- Federal Form 1098: For home mortgage interest and points reported on that form.
- Mortgage payee information: If mortgage interest was not reported on Form 1098 and you paid it to the person who sold you the home, provide that person's name, identifying number, and address.
- Deduction amounts: The form asks for medical and dental expenses, taxes, interest, charitable gifts, and other applicable expenses and losses.
- College tuition forms: Form IT-203 filers are directed to Form IT-203-B, line 2. Form IT-201 filers are directed to Form IT-272, Claim for College Tuition Credit or Itemized Deduction.
How to file
Submit Form IT-196 with Form IT-201 or Form IT-203.
After completing the deduction calculations and adjustments, 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 does not give a mailing address or e-filing directions.
Common mistakes
- Including expenses paid by someone else: The form cautions not to include expenses reimbursed or paid by others.
- Checking both tax boxes on line 5: Mark only one box, for either state and local income taxes or general sales tax.
- Entering an amount when told to leave a line blank: Leave line 4 blank if line 3 is more than line 1. Leave line 28 blank if line 27 is more than line 25.
- Using the wrong college tuition line: 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.
Questions people ask
How does the form calculate the medical and dental expense deduction?
Enter medical and dental expenses on line 1. Enter the amount from IT-201 or IT-203, line 19, on line 2, then multiply it by 10% on line 3. Subtract line 3 from line 1. If line 3 is more than line 1, leave line 4 blank.
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 a carryover from the prior year on line 18. Add lines 16, 17, and 18 on line 19.
Could my total itemized deductions be limited?
The form asks whether IT-201 or IT-203, line 19, is over $204,400. If not, it says your deduction is not limited at line 40. If it is, your deduction may be limited, and the form directs you to the Line 40, Total itemized deductions worksheet in the instructions.
Where does my final deduction go?
Add IT-196 lines 47 and 48 to get line 49, your New York State itemized deduction. Transfer that amount to IT-201, line 34, or IT-203, line 33.