Where do I enter the New York State property tax relief check for $58.70.

If the check is for your 2019 property taxes, then:

•If you are itemizing your deductions and are deducting property taxes, reduce your claimed deduction by the amount of the relief check.  It is not separate income but a reduction in the deduction.

•If you are not itemizing your deductions and not deducting property taxes, then you don't enter the check anywhere.  The NYS state module will ask if you received it, but it is not taxable.

If the check is for 2018 or earlier (and paid late in 2019), then:

•If you deducted property taxes in a previous year, the check is taxable income.  It is a "taxable recovery" or a reimbursement of a previous deduction.  This is at the very bottom of the income page under "other uncommon income."

•If you did not itemize in the previous year and did not deduct property taxes, the check is not income and does not have to be entered on your federal return.  The NYS state module will ask if you received it, but it is not taxable.