itonewbie
Level 15
01-30-2020
07:51 PM
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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?
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