I'm not saying what is wrong and what is not. I know very well about the decoupling. If I have a client with total wages of 60,000.00 and after the 300.00 adjustment his federal AGI is 59,700.00, this amount from Form 1040 line 11 should transfer to line 19 Form IT-201 and THEN the 300.00 is added to bring the NYS income to the original amount of 60,000.00. How in hell is my client going to end up with a NYS income of 60,300.00?