Instructions for Form IT-196 New York Resident, Nonresident, and Part-Year Resident Itemized Deductions - New York

This document contains official instructions for Form IT-196 , New York Resident, Nonresident, and Part-Year Resident Itemized Deductions - a form released and collected by the New York State Department of Taxation and Finance.

FAQ

Q: What is Form IT-196?
A: Form IT-196 is a New York State tax form used by residents, nonresidents, and part-year residents to itemize deductions.

Q: Who can use Form IT-196?
A: Form IT-196 can be used by New York State residents, nonresidents, and part-year residents who want to itemize their deductions on their state tax return.

Q: What are itemized deductions?
A: Itemized deductions are specific expenses that you can subtract from your taxable income to reduce your overall tax liability.

Q: What expenses can be itemized on Form IT-196?
A: Expenses that can be itemized on Form IT-196 include medical and dental expenses, state and local taxes paid, mortgage interest, charitable contributions, and more.

Q: Can I take the standard deduction instead of itemizing?
A: Yes, you can choose to take the standard deduction instead of itemizing if it results in a larger deduction for you.

Q: What documentation do I need to support my itemized deductions?
A: You should keep records of your expenses and have supporting documentation, such as receipts, invoices, and statements, to substantiate your itemized deductions.

Q: Is there a deadline to file Form IT-196?
A: Form IT-196 must be filed by the due date of your New York State tax return, which is usually April 15th.

Q: Can I e-file Form IT-196?
A: Yes, you can e-file Form IT-196 using approved tax software or through a tax professional.

Q: What if I made a mistake on Form IT-196?
A: If you made a mistake on Form IT-196, you can file an amended return using Form IT-201-X within three years from the original due date of the return.