IT-196 - IT-196-I - New York Resident, Nonresident, and Part-Year Resident Itemized Deductions

Sep 19, 2026

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Form IT-196 (IT-196-I) provides instructions for calculating New York State itemized deductions for residents, nonresidents, and part-year residents. It explains that itemizing may reduce New York State and New York City income tax compared with standard deductions, outlines deductible categories such as medical and dental expenses, certain taxes, interest, contributions, and miscellaneous expenses, and describes allowable casualty and theft losses. It also clarifies limitations, how separate returns handle joint expenses, and cautions that New York rules may differ from federal limitations.

LanguageEnglish

CategoryForms

FormatPDF

Pages21

Reading Time7 min

AccessFree to download

General information

Married filing separate returns

Specific instructions

Medical and dental expenses

Taxes you paid

Lines 5 through 7

DepartmeInstntroufTaxatioctanodFinannscefor Form IT-196 IT-196-I New York Resident, Nonresident, and Part-Year Resident Itemized Deductions General information You can choose to itemize your deductions for New York State income tax purposes whether or not you itemized your deductions on your federal income tax return. For more information, see [Itemized deductions](Itemized deductions or visit www.tax.ny.gov)[ or visit](Itemized deductions or visit www.tax.ny.gov)[ www.tax.ny.gov](Itemized deductions or visit www.tax.ny.gov)[ ](Itemized deductions or visit www.tax.ny.gov)(search: itemized) . To calculate your New York State itemized deduction, complete Form IT-196 . If you take the larger of your New York State itemized or standard deductions, in most cases your New York State and New York City income tax will be less. If you itemize, you can deduct a part of your medical and dental expenses, unreimbursed employee business expenses, and amounts you paid for certain taxes, interest, contributions, and miscellaneous expenses. You can also deduct certain casualty and theft losses. However, you cannot claim an itemized deduction for items you deducted on these federal schedules: • Schedule C, Profit or Loss From Business (Sole Proprietorship); • Schedule E, Supplemental Income and Loss; or • Schedule F, Profit or Loss From Farming. If you filed a 2025 federal Schedule A, Itemized Deductions, with your federal income tax return, you may be able to use certain amounts from your Schedule A when you complete Form IT-196 . If you did not itemize deductions on your federal income tax return, you may need to calculate certain deductions as if you had, using a 2025 federal Schedule A and its instructions. Caution: New York State itemized deduction calculations maybe different from the federal itemized deduction calculations or limitations for the current tax year. For more information, see Itemized deductions, [or visit](or visit www.tax.ny.gov)[ www.tax.ny.gov](or visit www.tax.ny.gov) (search: deductions) . Married filing separate returns If you and your spouse paid expenses jointly and are filing separate New York State income tax returns for 2025, see Table 1, New York State itemized deductions on separate New York State income tax returns, below, to calculate the portion of joint expenses you can claim as an itemized deduction. If you are married and filing separate New York State income tax returns, both of you must take the standard deduction unless both of you elect to itemize deductions on your New York State returns. | | Table 1: N | ew York State itemized | deductions on | | | --- | --- | --- | --- | --- | | | separate New York State income tax returns | | | | | If you paid: | | and you: | then you can deduct: | | | medical expenses | | paid with funds deposited in a joint checking account in which you and your spouse have an equal interest, | half of the total medical expenses, subject to certain limits, unless you can show that you alone paid the expenses. | | | state income tax | | file any other separate state income tax return, | the state income tax you alone paid during the year. | | | | | file a joint state income tax return (other than New York State) and you and your spouse are jointly and individually liable for the full amount of the state income tax, | the state income tax you alone paid during the year. | | | | | file a joint state income tax return (other than New York State) and you areliable for only your own share of state income tax, | the smaller of:
• the state income tax you alone paid during the year, or
• the total state income tax you and your spouse paid during the year multiplied by a fraction. The numerator of the fraction is your gross federal income and the denominator is your combined federal gross income. | | | property tax | | paid the tax on
property held as tenants by the entirety, | the property tax you alone paid. | | | mortgage

FAQs

When should New York taxpayers use Form IT-196 to calculate itemized deductions?

Use Form IT-196 to itemize New York State deductions, whether or not you itemized for federal purposes. If you take the larger of New York itemized or standard deductions, your New York State and New York City income tax may be lower in most cases.

What types of expenses are generally deductible when itemizing on Form IT-196?

You can generally deduct part of medical and dental expenses, certain unreimbursed employee business expenses, amounts paid for certain taxes and interest, contributions, miscellaneous expenses, and certain casualty and theft losses.

Are there deductions you cannot claim on Form IT-196 if they were deducted on specific federal schedules?

Yes. You cannot claim an itemized deduction for items deducted on federal Schedules C, E, or F (sole proprietorship, supplemental income and loss, and farming).

How do married filing separate returns affect joint expenses on Form IT-196-I?

If filing separate returns and expenses were paid jointly, use Table 1 to determine the portion each spouse can claim. Both spouses generally must take the standard deduction unless both elect to itemize on their New York State returns.

Sep 19, 2026

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