Itemized New York State Deductions and Partial NYC Resident

Forum|Forum|1 year ago
February 21, 2025
1 reply
0 views

I am a full year NYS resident. I am itemizing my NYS deductions on form IT-196. I was a partial NYC resident from January to September. I am required to fill out and file form IT-360.1. The itemized deductions I am claiming on from IT-196 were incurred after I moved out of NYC. What deduction (standard or itemized) do I claim on form IT-360.1? Am I allocating any of the itemized costs reported on IT-196 and in Column A of from IT360.1 to Column B based on my time as a NYC (even though I did not incur these expenses/deductions until after I left NYC)? Do I claim a prorated standard deduction amount in Part 4 of form IT-360.1?

LenaH

No, you would enter 0 in the NYC resident column for your federal adjustments if you did not incur them until after you left NYC. You would only allocate these adjustments if they were partially incurred while you were a NYC resident.

You would not claim a prorated standard deduction in Part 4. Per NYS, if you are claiming the standard deduction, enter your prorated standard deduction ... If you are claiming the itemized deduction, enter on line 44 the amount of your itemized deduction from line 36.

**Say "Thanks" by clicking the thumb icon in a post**Mark the post that answers your question by clicking on "Mark as Best Answer"

MerekThallAuthor

Hi, LenaH.

Thanks for responding. It was my assumption that Column B would be blank as those costs did not incur until after my NYC residency was over. You mentioned then that I do not prorate the amount of my NYC deduction so if I don't itemized Column B in Part 2 of IT-360.1 and I cannot prorate my NYC standard deduction amount, what amount do I enter on Line 44 in Part 4 of IT-360.1? $0.00?

Knowing the deduction amount, if any, will help me to determine my TXI for NYC and then my tentative NYC tax. It seems illogical to not be able to claim any deduction amount for NYC as I was a partial year resident.

LenaH

Yes, Part 4, Line 44 of the IT-360.1 would be $0.

Since you itemized your deductions on the IT-201, you must claim the itemized deductions on Form IT-360.1.
Per the IT-360.1 instructions, the NYC column (column B) should be "the amount of itemized deductions from Column A incurred or paid, determined as if your tax year were limited to the period you were a New York City resident". In other words, you must enter the amount of your itemized deductions incurred or paid during the time you were a NYC resident. You stated they were all incurred after you moved out of NYC.

Therefore, since you cannot use the standard deduction or prorate any itemized deductions, the amount would be $0.

@MerekThall

**Say "Thanks" by clicking the thumb icon in a post**Mark the post that answers your question by clicking on "Mark as Best Answer"