Level 3

Federal Tuition and Fees Deduction on Form 8917 allowed on NYS Tax Return as a deduction?

Forum|Forum|6 years ago
January 31, 2020
1 reply
8 views

Will NYS accept the Tax Extender provision for the Tuition and Fees Deduction Form 8917 as an Adustment to NYS taxable income? This used to flow from Federal to NYS and then NYS allowed the Tuition Credit as well. Has this been eliminated in Tax Year 2019? I cannot find an answer to this question anywhere on the NYS Tax Department web site. Thank you for your help.

This topic has been closed for replies.

itonewbie

Level 15

NY tax code conforms to the IRC on a rolling basis, except for provisions that are decoupled and IRC §222 is not among those.

NY also has its own provisions for tuition credit/deduction. However, these sections under NY Consolidated Laws do not cross reference IRC §222 for any adjustments and are, therefore, administered without regard to the IRC.

This means there shouldn't be an adjustment for the deduction on IT-201. Are you seeing anything different on the return?

---------------------------------------------------------------------------------Still an AllStar

J

jesusmac2000Author

Level 3

Before 2018, there was an adjustment on the Form IT-201 for the Tuition and Fees deduction, but not in 2019. I just wanted to know if NYS was going to revert back to before this Deduction was disallowed by the IRS. If I can decipher what you are saying, the answer is NO. Am I correct?

itonewbie

Level 15

The answer is no. But where did you find the adjustment on the 2018 return?

---------------------------------------------------------------------------------Still an AllStar

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