Tuition fees deduction

[Harriet]

Tuition fees deduction in amount of $4000 taken for Federal. Not eligible for the deduction or credit on NYS return as graduate student. The federal tuition fees deduction carries over to state return as federal deduction. Don't I need to do NYS addition to add back in? Can't find how to do that.

[FEDUKE404]

NY add back

Tuition fees deduction in amount of $4000 taken for Federal. Not eligible for the deduction or credit on NYS return as graduate student. The federal tuition fees deduction carries over to state return as federal deduction. Don't I need to do NYS addition to add back in? Can't find how to do that.

Not familiar with NY, but NC has a similar scenario. (Federal tax credits are irrelevant, and federal education reductions in AGI must be offset.)

Your tax software should handle it. Mine does so automatically.

I would look around for "additions to income" on the NY state return.

FE

[Harriet]

The software carries over to the state all federal adjustments to income. I thought I had to add it back in, but wasn't sure how. Will look for a form for NYS additions to income.
Thank you.

[New York Enrolled Agent]

Tuition fees deduction in amount of $4000 taken for Federal. Not eligible for the deduction or credit on NYS return as graduate student. The federal tuition fees deduction carries over to state return as federal deduction. Don't I need to do NYS addition to add back in? Can't find how to do that.

No

T&F reduces AGI - carries as is to NY IT-201. The IT-272 (only for undergraduates) is not impacted by this adjustment to gross income.