Contributed by KeriC, TaxPro Agent, FreeTaxUSA
You may itemize your deductions on your New York return even if you use the Standard Deduction on your federal return.
Unlike the federal income tax return, an unreimbursed business expense can be from any profession for New York purposes.
The software will generate the Unreimbursed Employee Business Expenses Worksheet based on the information you enter. This worksheet won’t be included with your return, but you will want to print or save a copy for your records. Your unreimbursed employee business expenses will be included as part of your state itemized deductions.
Do not include either of the following as they are reported elsewhere on your state return:
- job-related education expenses
- educator expenses you deducted as an adjustment to income on your federal income tax return
For additional information, please see the section under “Line 21: Unreimbursed employee expenses” at Instructions for Form IT-196
