Enter the code corresponding to the subtraction you are claiming. This entry along with the applicable amount(s) carry to Form IT-225. This entry is required for EF purposes when entering an amount in
Valid codes for these
| 101 | START-UP NY wages |
| 102 | Build America Bond (BAB) interest |
| 105 | Long-term residential care deduction |
| 109 | Accelerated death benefits in federal AGI |
| 110 | Contributions for Executive Mansion, natural and historical resources, not |
| deducted elsewhere | |
| 111 | Distributions made to a victim of Nazi persecution |
| 112 | Items of income lost to a victim of Nazi persecution |
| 113 | Professional service corporation shareholders |
| 114 | Gain to be subtracted from the sale of a new business investment |
| 115 | QETI |
| 116 | Sale of assets acquired before 1960 |
| 117 | Income earned before 1960 and previously reported to NYS |
| 118 | Living organ donors (IT-201) |
| 119 | Military pay |
| 120 | NY HELP interest paid |
| 121 | Investment income from US Government. agencies |
| 122 | Railroad retirement income |
| 123 | Investment inc exempt by other NYS laws |
| 124 | Disability income exclusion |
| 126 | NYS organized militia income |
| 127 | Loss from the sale or disposition of property realized if federal estate |
| return had been required | |
| 128 | Native American income exclusion |
| 129 | Special accruals |
| 130 | Volunteer firefighter or ambulance worker length of service award |
| 131 | Incomeplete gift non-grantor trust |
| 201 | Small business modification |
| 202 | Trade or business interest expense on federally tax-exempt obligations |
| 203 | Trade or business expenses connected to federally tax-exempt obligations |
| 204 | Amortizable bond premiums on bonds taxable to NYS |
| 205 | Wage & salary expenses allowed as credit |
| 206 | Cost depletion |
| 207 | Special depreciation expenditures |
| 208 | Safe harbor leases included in federal |
| 209 | Safe harbor leases not excluded from federal |
| 210 | New York depreciation allowed |
| 211 | ACRS - year of dispostion adjustment |
| 212 | SUV expense deduction recapture |
| 213 | IRC Sec 168(k) property depreciation |
| 214 | IRC Sec 168(k) property (year of disposition adjustment) |
| 215 | Refund of QEZE credit for real property taxes |
| 301 | S corp shareholders applying IRC section 1376(b) |
| 302 | S corp shareholders - pass-through income |
| 901 | Beneficiary's share of fiduciary adjustment |
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