Updated October 24, 2026. Quick answer: Lines 9 and 10 of the New York Form IT-201 are where taxable IRA distributions and taxable pensions and annuities are entered, based on what you reported on your federal return. The form adds a box to mark if you received the income as a beneficiary. Both lines are part of the line 17 total, and the exclusions for pensions are handled later, on lines 26 and 29.
What this line does
Line 9 on the form reads “Taxable amount of IRA distributions. If received as a beneficiary, mark an X in the box”. Line 10 reads “Taxable amount of pensions and annuities. If received as a beneficiary, mark an X in the box”. Both are printed on page 2 of the form, under the heading “Federal income and adjustments”, and both sit within the booklet’s block headed “Lines 1 through 19: Federal income tax return information”.
The federal sources of these two numbers are covered on Form 1040 lines 4a and 4b and Form 1040 lines 5a and 5b.
Who it applies to
The lead-in for the whole block of lines 1 to 19 reads: “The calculation of your New York State, New York City, and Yonkers income tax is based on the information you reported on your federal income tax return”. For a filer with no federal return it adds: “If you did not file a federal return, you must report the same income and adjustments that you would have reported for federal income tax purposes if you had filed a federal return.”
The form’s own wording about beneficiaries is the box language quoted above.
What the instructions say
| Line | What the form says |
|---|---|
| Line 9, the form | “Taxable amount of IRA distributions. If received as a beneficiary, mark an X in the box” |
| Line 10, the form | “Taxable amount of pensions and annuities. If received as a beneficiary, mark an X in the box” |
| Step 3, basis | “The calculation of your New York State, New York City, and Yonkers income tax is based on the information you reported on your federal income tax return” |
| Step 3, no federal return | “If you did not file a federal return, you must report the same income and adjustments that you would have reported for federal income tax purposes if you had filed a federal return.” |
| Whole dollars | “Enter only whole dollar amounts on your New York return.” |
| Line 17 | “Add lines 1 through 11 and 13 through 16” |
| Line 26, the form | “Pensions of NYS and local governments and the federal government” |
| Line 29, the form | “Pension and annuity income exclusion” |
| Step 4, overview | “Your New York adjusted gross income is your federal adjusted gross income after certain New York additions and New York subtractions (modifications).” |
Where the result goes next
The form’s line 17 reads “Add lines 1 through 11 and 13 through 16”, so the amounts on lines 9 and 10 are part of that total. Line 17 and line 18 then lead to line 19, and on to the New York adjustments.
Pension income has two later lines on page 2 of the form. Line 26 is labelled “Pensions of NYS and local governments and the federal government” and line 29 is labelled “Pension and annuity income exclusion”. Neither is covered on this page: the rules for both are on the New York pension and annuity income exclusion page.
The booklet explains the larger picture in its overview: “Your New York adjusted gross income is your federal adjusted gross income after certain New York additions and New York subtractions (modifications).” For how New York treats retirement income overall, see whether New York taxes pensions and New York tax on 401(k) and IRA withdrawals. The run of lines is on New York Form IT-201 line by line.
Edition and line numbers
This page reads Form IT-201-I, Instructions for Form IT-201, Resident Income Tax Return (2025), New York State Department of Taxation and Finance, and Form IT-201, Resident Income Tax Return (2025), New York State Department of Taxation and Finance, for tax year 2025, the current file the New York State Department of Taxation and Finance served on 2026-10-24. Check the edition printed on your own form and use that edition’s line numbers.
Common mistakes
- Leaving the beneficiary box unmarked. Both labels end with “If received as a beneficiary, mark an X in the box”
- Entering a number other than the one on the federal return. The booklet bases the New York calculation on “the information you reported on your federal income tax return”
- Entering cents. The booklet says “Enter only whole dollar amounts on your New York return.”
Related: the New York pension and annuity income exclusion page, Form 1040 lines 4a and 4b, Form 1040 lines 5a and 5b, whether New York taxes pensions, and New York tax on 401(k) and IRA withdrawals.
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Answer againSources
- Form IT-201-I, Instructions for Form IT-201, Resident Income Tax Return (2025), New York State Department of Taxation and Finance: www.tax.ny.gov
- Form IT-201, Resident Income Tax Return (2025), New York State Department of Taxation and Finance: www.tax.ny.gov
- Related official page (not quoted): New York State Department of Taxation and Finance, personal income tax forms and instructions page: www.tax.ny.gov
Read from the state revenue documents linked above on October 24, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer or the state revenue department is the right place to confirm anything consequential.