Updated October 24, 2026. Quick answer: Line 21 of the New York Form IT-201 is for public employees of New York State or its local governments who have 414(h) retirement contributions shown on a federal Form W-2. The booklet lists five kinds of membership that qualify. If you are not a public employee, you go straight to line 22.
What this line does
The form’s line 21 label reads “Public employee 414(h) retirement contributions from your wage and tax statements”, under the heading “New York additions” on page 2. The booklet’s instruction heading is “Line 21: Public employees 414(h) retirement contributions”.
The booklet starts with a question: “Are you a public employee of New York State or its local governments?” For where these plans fit in a New York public retirement, see whether New York taxes pensions.
Who it applies to
The booklet gives both answers: “If No, go to line 22.” and “If Yes, enter the amount of 414(h) retirement contributions, if shown on any federal Form W-2, Wage and tax statement if you are:”
What follows in the booklet is a list of five kinds of membership, each shown as its own row in the table below.
What the instructions say
| Line | What the form says |
|---|---|
| The question | “Are you a public employee of New York State or its local governments?” |
| If No | “If No, go to line 22.” |
| If Yes | “If Yes, enter the amount of 414(h) retirement contributions, if shown on any federal Form W-2, Wage and tax statement if you are:” |
| Member 1 | “a member of the New York State and Local Retirement Systems, which include the New York State Employees’ Retirement System and the New York State Police and Fire Retirement System;” |
| Member 2 | “a member of the New York State Teachers’ Retirement System;” |
| Member 3 | “an employee of the State or City University of New York who belongs to the Optional Retirement Program;” |
| Member 4 | “a member of the New York City Employees’ Retirement System, the New York City Teachers’ Retirement System, the New York City Board of Education Retirement System, the New York City Police Pension Fund or the NYC Fire Department Pension Fund; or” |
| Member 5 | “a member of the Manhattan and Bronx Surface Transit Operating Authority (MABSTOA) Pension Plan.” |
| What not to enter | “Do not enter contributions to a” “401(k) deferred arrangement,” “403(b) annuity, or” “457 deferred compensation plan.” |
Where the result goes next
The amount joins the additions block. The form’s line 24 reads “Add lines 19 through 23”, which brings the federal figure on line 19 together with the additions on lines 20 to 23. Line 22, the next line in the booklet, follows the instruction “If No, go to line 22.”
The booklet’s explanation of additions is: “You must add these New York additions to your federal adjusted gross income.” Wage reporting on the federal side is covered on Form 1040 line 1a, and the state pension systems are discussed on the New York State Teachers’ Retirement System page and the New York State and Local Retirement System page. 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
- Entering a salary deferral plan. The booklet says “Do not enter contributions to a” 401(k), 403(b) or 457 plan on this line.
- Entering amounts without checking the W-2. The instruction applies “if shown on any federal Form W-2, Wage and tax statement”
- Filling the line when you are not a public employee. The booklet’s answer is “If No, go to line 22.”
Related: whether New York taxes pensions, Form 1040 line 1a, the New York State Teachers’ Retirement System page, and the New York State and Local Retirement System page.
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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.