[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-303119-105":53,"doc-detail-303119-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","instructions-for-form-it-221-disability-income-exclusion","Instructions for Form IT-221 Disability Income Exclusion","","Instructions for New York State Form IT-221 explain how to determine disability income that may be excluded from federal adjusted gross income under Internal Revenue Code §105(d) (as in effect before January 1, 1984). The form guides eligible taxpayers on exclusions from New York State taxable income, eligibility tests for receiving disability pay and being permanently and totally disabled, and definitions tied to substantial gainful activity, including examples. It also provides specific calculation steps for excludable disability pay.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/instructions-for-form-it-221-disability-income-exclusion/303119/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/instructions-for-form-it-221-disability-income-exclusion/303119.png","ImageObject",442,249,{"name":88,"@type":89},"Levi","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-10-06","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":76},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"What is the purpose of Form IT-221 Disability Income Exclusion?","Question",{"text":108,"@type":109},"Form IT-221 is used to determine the amount of disability income that may be excluded from federal adjusted gross income under Internal Revenue Code §105(d) and then subtracted from New York State taxable income, subject to limits.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"Who can use Form IT-221 to exclude disability income?",{"text":113,"@type":109},"You may use the form if you received disability pay, were under 65 at the end of the tax year, retired on disability and are permanently and totally disabled, had not yet reached the employer retirement age requirement, and meet the marital and living-apart conditions for married filing separate status.",{"name":115,"@type":106,"acceptedAnswer":116},"How does the form define permanent and total disability?",{"text":117,"@type":109},"A person is permanently and totally disabled if they cannot engage in any substantial gainful activity due to a physical or mental condition, and a physician determines the condition lasts at least a year continuously or is expected to lead to death.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},303119,1791150025,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":76,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":73,"language":135,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":61,"update_tm":139,"read_time":9},7971461740909,"https://ap-avatar.wpscdn.com/davatar_155a257f0dc6eb9ab79c44ca47cae57d","Department of Taxation and Finance  \nInstructions for Form IT-221 Disability Income Exclusion  \nIT-221-I  \nGeneral information  \nPurpose of Form IT-221  \nUse Form IT-221 to determine any amount of disability income that you could have excluded (subtracted) from federal adjusted gross income (FAGI) based on Internal Revenue Code §105(d) as it was in effect before January 1, 1984. You may subract this amount from your New York State taxable income. However, the total of the disability income exclusion and any pension and annuity income exclusion you claim cannot exceed $20,000 . (If married, the total of each spouse’s disability income exclusion and pension and annuity income exclusion cannot exceed $20,000.)  \nWho can exclude disability income  \nIf you file a New York State resident or nonresident and part-year resident income tax return, you may use this form to exclude all or part of your disability pay if you meet all of the following tests:  \n• you received disability pay; and  \n• you were not yet 65 when your tax year ended; and  \n• you retired on disability and were permanently and totally disabled when you retired (See Definition of permanent and total disability below. Also see Physician’s statement on page 2 of Form IT-221); and  \n• on January 1 of this tax year, you had not yet reached the age when your employer’s retirement program would have required you to retire; and  \n• you were married at the end of this tax year, and marked filing status 􀁥 , Married filing separate return, on your federal and New York State returns, and you and your spouse lived apart during the entire tax year. If this is the case, mark an X in the appropriate box.  \nIf you meet these tests, you may take this exclusion until the earlier of (1) the first day of the tax year in which you turn 65; or (2) the date you reach the age when your employer’s retirement program would have required you to retire.  \nDefinition of permanent and total disability  \nA person is permanently and totally disabled when:  \n• they cannot engage in any substantial gainful activity because of a physical or mental condition; and  \n• a physician determines that the condition (1) has lasted or can be expected to last continuously for at least a year; or  \n(2) can be expected to lead to death.  \nExamples 1 through 3 below show substantial gainful activity. If you engaged in substantial gainful activity as in these examples, you cannot take the disability income exclusion.  \nExample 1: A person worked at a hotel as a desk clerk. After retiring on disability, they got a desk clerk job at another hotel. The person does all the duties of the job and is paid more than the minimum wage. Because the person does the job on the same terms as the other desk clerks and is paid more than the minimum wage, they are considered engaged in a substantial gainful activity. They cannot take the disability income exclusion. Example 2: A person retired on disability as a sales clerk. They now work as a full-time babysitter for more than the minimum wage. Even though the person does different work, they babysit on ordinary terms for more than the minimum wage. They cannot take the disability income exclusion.  \nExample 3: A person retired on disability and now works at an easier job in a full-time competitive work situation. They earn half of what they used to but are paid more than the minimum wage. They are considered engaged in a substantial gainful activity. They cannot take the disability income exclusion.  \nThe following example shows a person who might not be considered to be engaged in substantial gainful activity. Example 4: A person who retired on disability took a job with a former employer on a trial basis. The purpose of the job was to see if they could do the work. During the trial period, the person was paid at a rate equal to the minimum wage. However, because of their disability, they were given only light duties of a nonproductive, make-work nature. Unless the activity is bot","cbCaikuoWv3E9YeR","https://ap.wps.com/l/cbCaikuoWv3E9YeR","pdf",216876,"English","# General information\n## Purpose of Form IT-221\n## Who can exclude disability income\n## Definition of permanent and total disability\n## Examples of substantial gainful activity\n# Specific instructions\n## Excludable disability pay\n## Calculation for lines 2 and 3\n## Part-week disability pay (line 4)","[{\"question\":\"What is the purpose of Form IT-221 Disability Income Exclusion?\",\"answer\":\"Form IT-221 is used to determine the amount of disability income that may be excluded from federal adjusted gross income under Internal Revenue Code §105(d) and then subtracted from New York State taxable income, subject to limits.\"},{\"question\":\"Who can use Form IT-221 to exclude disability income?\",\"answer\":\"You may use the form if you received disability pay, were under 65 at the end of the tax year, retired on disability and are permanently and totally disabled, had not yet reached the employer retirement age requirement, and meet the marital and living-apart conditions for married filing separate status.\"},{\"question\":\"How does the form define permanent and total disability?\",\"answer\":\"A person is permanently and totally disabled if they cannot engage in any substantial gainful activity due to a physical or mental condition, and a physician determines the condition lasts at least a year continuously or is expected to lead to death.\"}]","Instructions for Form IT-221 Disability Income Exclusion | PDF",1789800006]