IT-196 is the New York State form on which you calculate your New York itemized deduction for tax year 2025. The Department of Taxation and Finance requires it with Form IT-201 or Form IT-203 when you choose to itemize instead of taking the standard deduction. The final result, line 49, goes to Form IT-201, line 34, or Form IT-203, line 33. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the original fill-in form and the instructions (IT-196-I) are published by the Tax Department.
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What is IT-196?
Form IT-196, New York Resident, Nonresident, and Part-Year Resident Itemized Deductions, is the New York State Department of Taxation and Finance form used to calculate the New York itemized deduction that is carried to Form IT-201, line 34, or Form IT-203, line 33.
The form has three pages. Lines 1 to 4 cover medical and dental expenses, lines 5 to 9 taxes paid, lines 10 to 15 interest paid, lines 16 to 19 gifts to charity, line 20 casualty and theft losses, lines 21 to 28 job expenses and certain miscellaneous deductions, and lines 29 to 39 other itemized deductions. Line 40 gives total itemized deductions. Lines 41 to 49 then adjust that total for the differences between the federal rules and New York Tax Law, and for higher-income taxpayers.
You can itemize for New York purposes whether or not you itemized on your federal return. Many entries come from federal Schedule A; where you did not itemize federally, the instructions tell you to figure the amount as if you had. New York measures several items by older federal rules, such as those for tax year 2017, so the numbers can differ from your federal return.
Form IT-196 is not a return. It is an attachment to Form IT-201 (resident) or Form IT-203 (nonresident and part-year resident). The instructions also include worksheets, such as the Casualty and theft worksheet and the Unreimbursed employee business expenses worksheet, that support particular lines.
Who needs to file IT-196?
Taxpayers who file Form IT-201 or Form IT-203 and choose to claim a New York itemized deduction file Form IT-196. Line 49 asks you to compare the result with your New York standard deduction and enter the larger amount; if you choose the itemized deduction, the instructions say you must submit Form IT-196 with your return.
Conditions and exclusions from the instructions:
- Form IT-203 filers (nonresidents and part-year residents) enter the Federal amount column of line 19 on lines 2 and 26, and complete line 43. Form IT-201 filers leave line 43 blank.
- Only Form IT-201 filers complete line 48, the college tuition itemized deduction; IT-203 filers leave it blank.
- You cannot claim an itemized deduction for items you deducted on federal Schedule C, Schedule E or Schedule F.
- If you filed federal Form 1040NR, you cannot claim a New York itemized deduction for gambling losses.
- Married couples filing separate New York returns must both take the standard deduction unless both elect to itemize.
- Taxpayers whose line 19 amount is over the filing-status thresholds shown in the line 40 instructions may need the Line 40, Total itemized deductions worksheet.
When to file IT-196
Form IT-196 has no due date of its own: you submit it with Form IT-201 or Form IT-203, so it is due whenever that return is filed. The form printed here is the 2025 edition, and the instructions refer to 2025 amounts and dates.
The triggering decision is on line 49. Compare your itemized deduction with the New York standard deduction from the table in Form IT-201-I or Form IT-203-I, and itemize only if it gives you the larger deduction. If you choose the itemized deduction, you must submit Form IT-196 with your return.
Some worksheets and schedules travel with your return and others stay with your records. The instructions say to keep the Line 40, Total itemized deductions worksheet, and the Casualty and theft worksheet Section C for your tax records rather than submit them.
Documents you need
- Form IT-201 or Form IT-203: Form IT-196 is submitted with it and takes its line 19 and line 33 or 32 entries from it.
- Itemized deduction schedule: subtraction adjustments: a separate paper, required if your line 41 total includes any of adjustments B through F; identify each amount by letter.
- Itemized deduction schedule-addition adjustments: a separate paper with your name and Social Security number (and your spouse's, if applicable), listing adjustments H, I, J and K that make up line 44.
- Form IT-272, Claim for College Tuition Credit or Itemized Deduction: submit it with your return if you are a Form IT-201 filer claiming the college tuition itemized deduction on line 48.
- Form IT-203-B, Nonresident and Part-Year Resident Income Allocation and College Tuition Itemized Deduction Worksheet: its Schedule C, line 2, supplies line 43 for Form IT-203 filers.
- Seller's name, identifying number and address: written next to line 11 if you paid home mortgage interest to the person who sold you the home and that person gave you no Form 1098.
- Type and amount of each item on lines 8 and 24: listed on the form itself (line 8) and kept in your tax records (line 24).
How to fill out IT-196
Enter your name and Social Security number
At the top enter the name(s) as shown on your Form IT-201 or IT-203 and your Social Security number. The number is repeated on pages 2 and 3.
Complete medical and dental expenses
Line 1: enter medical and dental expenses, not those reimbursed or paid by others. Line 2: enter line 19 of Form IT-201 or IT-203 (Federal amount column for IT-203). Multiply it by 10% on line 3 and subtract line 3 from line 1 on line 4, leaving it blank if line 3 is larger.
Report taxes you paid
Line 5: enter state and local taxes and mark an X in only one box, a (income taxes) or b (general sales tax). Enter real estate taxes on line 6, personal property taxes on line 7 and other taxes on line 8, listing type and amount, then total lines 5 through 8 on line 9.
Report interest you paid
Line 10: mortgage interest and points reported on federal Form 1098. Line 11: mortgage interest not reported on Form 1098, with the seller's name, identifying number and address if you bought the home from that person. Enter points on line 12 and investment interest on line 14; line 13 is reserved. Total lines 10 through 14 on line 15.
List gifts to charity
Line 16: gifts by cash or check. Line 16a: qualified contributions included in line 16, and line 16b: contributions to the New York Charitable Gifts Trust Fund included in 16a. Enter noncash gifts on line 17 and carryover on line 18, then add lines 16, 17 and 18 on line 19.
Enter casualty and theft losses
Line 20: complete Section A of the Casualty and theft worksheet in the instructions, and enter only the amount from its line 18. Do not put federal qualified disaster losses here; they go on line 37.
Complete job expenses and miscellaneous deductions
Line 21: unreimbursed employee expenses, taken from line 10 of the Unreimbursed employee business expenses worksheet where required. Enter job-related education on line 22, tax preparation fees on line 23 and other expenses on line 24, listing type and amount. Total lines 21 through 24 on line 25, enter line 19 on line 26, multiply by 2% on line 27, and subtract on line 28.
Enter other itemized deductions
Enter gambling losses on line 29, casualty and theft losses of income-producing property on line 30, and the remaining items on lines 31 through 38 as the instructions describe. Add lines 29 through 38 on line 39. Do not enter an amount on line 39 without entries on the lines above.
Figure total itemized deductions on line 40
Mark X in Yes or No for whether line 19 of Form IT-201 or IT-203 is over $204,400. If No, add the far-right column amounts for lines 4 through 39 and enter the total. If Yes, use the Line 40, Total itemized deductions worksheet in the instructions.
Calculate adjustments on lines 41 to 45
Line 41: subtraction adjustments, listing adjustments B through F on a separate paper. Subtract line 41 from line 40 on line 42. Form IT-203 filers enter Form IT-203-B on line 43; IT-201 filers leave it blank. Enter addition adjustments on line 44, then add lines 42, 43 and 44 on line 45.
Complete lines 46 to 49
Line 46: the itemized deduction adjustment, based on your NYAGI. Line 47: itemized deduction after adjustment. Line 48: college tuition itemized deduction (IT-201 filers only, with Form IT-272). Add lines 47 and 48 on line 49 and compare with your standard deduction.
Review, download and attach the PDF
Check every line and attach the separate schedules the instructions require. Download or print the completed PDF from FillingPDF and submit it with your Form IT-201 or IT-203 as described under How to submit.
How to submit IT-196
Form IT-196 is submitted with your New York income tax return, Form IT-201 or Form IT-203. The form states "Submit this form with Form IT-201 or IT-203" and prints no separate address or portal of its own.
- With your return: attach Form IT-196 to the return you file, by whichever channel you use for Form IT-201 or IT-203. For contact help and the privacy notice, the instructions refer you to the instructions for your tax return.
- Enhanced paper filing: the Tax Department offers a fill-in Form IT-196 with a 2D barcode on every page. Do not make handwritten entries on it, do not open it in your browser, and note that it is not compatible with Linux or with mobile devices such as phones and tablets.
- Standard paper form: the Tax Department also provides a standard paper Form IT-196 that you complete by hand.
- Extra papers: include the separate pages the instructions require, such as the itemized deduction schedules for adjustments and Form IT-272 if you claim the college tuition itemized deduction.
Keep a copy of your return for your files. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Entering income taxes or general sales tax on line 5 without marking an X in only one box (a or b).
- Not reducing the real estate taxes on line 6 by any property tax credit claimed or rebate received when you itemize.
- Including expenses already deducted on federal Schedule C, Schedule E or Schedule F; the instructions bar an itemized deduction for those items.
- Entering casualty losses from federal qualified disaster losses on line 20 instead of line 37.
- Netting gambling losses against winnings. You must report full winnings on Form IT-201 or IT-203, line 16, and claim losses only up to the amount of winnings on line 29.
- Skipping the Line 40, Total itemized deductions worksheet when line 19 of your return is over the threshold for your filing status.
- Omitting the separate itemized deduction schedules for subtraction or addition adjustments when lines 41 or 44 include them.
- Making handwritten entries on the enhanced fill-in form, which can cause delays and miscalculations.
- Claiming both the college tuition itemized deduction and the college tuition credit; you cannot claim both.
Frequently asked questions
What is Form IT-196 used for?
IT-196 is the New York State form for calculating your New York itemized deduction. You complete it when you itemize on Form IT-201 (resident) or Form IT-203 (nonresident or part-year resident), and you carry line 49 to Form IT-201, line 34, or Form IT-203, line 33.
Do I have to itemize on my New York return if I itemized federally?
No. The instructions say you can choose to itemize for New York purposes whether or not you itemized on your federal return. Compare line 49 with your New York standard deduction and enter the larger amount on your return for greater tax savings.
Can I fill out the IT-196 online?
You can fill out the IT-196 PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not file the form with the Tax Department; you submit it with your Form IT-201 or IT-203 through the channels you use for that return.
Where do I send Form IT-196?
Submit it with your Form IT-201 or IT-203. The form says to submit it with those returns and prints no separate address. Use the filing method and mailing address for your return, which are given in the instructions for that return.
What goes on line 40 if my income is high?
If line 19 of Form IT-201 or IT-203 is over $204,400 (married filing separately), $340,700 (single), $374,800 (head of household) or $408,850 (married filing jointly or qualifying surviving spouse), use the Line 40 worksheet in the instructions. Otherwise add lines 4 through 39.
What is the difference between IT-201 and IT-203 filers on this form?
Form IT-203 filers use the Federal amount column of line 19 on lines 2 and 26 and complete line 43 from Form IT-203-B. Form IT-201 filers leave line 43 blank, but complete line 48 for any college tuition itemized deduction.
Can I claim state income taxes on IT-196?
You enter them on line 5, but line 41 then subtracts them. The instructions say New York does not allow a deduction for state and local income taxes (or general sales tax), so they appear as subtraction adjustment A.
Can married couples filing separately itemize on IT-196?
Only if both spouses elect to itemize. The instructions say that when you are married and filing separate New York returns, both of you must take the standard deduction unless both of you elect to itemize. Table 1 shows how to split jointly paid expenses.
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