Updated October 24, 2026. Quick answer: Lines 15 and 27 of the New York Form IT-201 are the two lines that carry the taxable amount of Social Security benefits. Line 15 sits in the federal income block and tells you to also enter the amount on line 27, in the New York subtractions block. Line 27 is added up with the other subtractions on line 32.
What this line does
Line 15 on the form reads “Taxable amount of Social Security benefits (also enter on line 27)”, under the heading “Federal income and adjustments”. Line 27 reads “Taxable amount of Social Security benefits (from line 15)”, under the heading “New York subtractions”. Both are printed on page 2 of the form.
The two lines point at each other. Line 15 says to enter the amount again on line 27, and line 27 says it comes from line 15. For the federal figure that goes on line 15, see Form 1040 lines 6a and 6b, and for how New York handles benefits as a whole, see whether New York taxes Social Security.
Who it applies to
This page works from the form’s own labels and the general Step 3 and Step 4 text. Step 3 says: “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 4 says of subtractions: “You must subtract these New York subtractions from your federal adjusted gross income.”
What the instructions say
| Line | What the form says |
|---|---|
| Line 15, the form | “Taxable amount of Social Security benefits (also enter on line 27)” |
| Line 27, the form | “Taxable amount of Social Security benefits (from line 15)” |
| Line 32, the form | “Add lines 25 through 31” |
| Line 33, the form | “New York adjusted gross income (subtract line 32 from line 24)” |
| 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 4, subtractions | “You must subtract these New York subtractions from your federal adjusted gross income.” |
| 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
Line 27 is one of the subtraction lines added on line 32, which the form labels “Add lines 25 through 31”. Line 33 then reads “New York adjusted gross income (subtract line 32 from line 24)”. The booklet describes the result this way: “Your New York adjusted gross income is your federal adjusted gross income after certain New York additions and New York subtractions (modifications).”
The other pension-related subtractions, lines 26 and 29, are covered on the New York pension and annuity income exclusion page. For the overall pension picture, see whether New York taxes pensions. 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 the amount on line 15 only. The label says “also enter on line 27”
- Choosing a different figure on line 27 than on line 15. The line 27 label says “from line 15”
- Forgetting that line 27 is added with the other subtractions. The form’s line 32 reads “Add lines 25 through 31”
Related: whether New York taxes Social Security, Form 1040 lines 6a and 6b, the New York pension and annuity income exclusion page, and whether New York taxes pensions.
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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.