Updated October 24, 2026. Quick answer: Line 33 of New York Form IT-201 is your New York adjusted gross income. The form’s label is “New York adjusted gross income (subtract line 32 from line 24)” and the booklet adds “Do not leave line 33 blank.” It is the figure the rest of the tax calculation starts from.
What this line does
The booklet’s instructions for this line are headed “Line 33: New York adjusted gross income”. On the form, line 33 reads “New York adjusted gross income (subtract line 32 from line 24)”, and it sits on page 2, below the block of subtractions.
The booklet’s overview explains the idea: “The calculation of your New York State income tax is based on your New York adjusted gross income.” “Your New York adjusted gross income is your federal adjusted gross income after certain New York additions and New York subtractions (modifications).”
Line 33 is the end of the Step 4 block. Its parts are the additions on lines 20 to 24 (see New York Form IT-201 line 28 for one subtraction line) and the subtractions on lines 25 to 32. For the whole sequence see New York Form IT-201 line by line.
Who it applies to
The line carries one printed condition: “Do not leave line 33 blank.” The booklet prints no other eligibility rule for line 33; the conditions sit on the lines that feed it.
Those feeding lines carry their own pointers. For line 23 the booklet says “Enter on line 23 the amount from Form IT-225, line 9. Submit Form IT-225 with your return.” and for line 31 it says “Enter on line 31 the amount from Form IT-225, line 18. Submit Form IT-225 with your return.”
What the instructions say
| Line | What the form says |
|---|---|
| Heading | “Line 33: New York adjusted gross income” |
| The instruction | “Do not leave line 33 blank.” |
| Form label, line 33 | “New York adjusted gross income (subtract line 32 from line 24)” |
| Form label, line 24 | “Add lines 19 through 23” |
| Form label, line 32 | “Add lines 25 through 31” |
| Form label, line 19 | “Federal adjusted gross income (subtract line 18 from line 17)” |
| Overview, what it is | “Your New York adjusted gross income is your federal adjusted gross income after certain New York additions and New York subtractions (modifications).” |
| Overview, additions | “You must add these New York additions to your federal adjusted gross income.” |
| Overview, subtractions | “You must subtract these New York subtractions from your federal adjusted gross income.” |
| Line 23, other additions | “Enter on line 23 the amount from Form IT-225, line 9. Submit Form IT-225 with your return.” |
| Line 31, other subtractions | “Enter on line 31 the amount from Form IT-225, line 18. Submit Form IT-225 with your return.” |
| Line 39 test | “Is line 33 (your New York adjusted gross income) $107,650 or less?” |
The figures the form prints
One dollar figure sits inside a single sentence that uses line 33. The line 39 instruction asks “Is line 33 (your New York adjusted gross income) $107,650 or less?” The answer sends you to a different way of finding the New York State tax. That step is covered on New York Form IT-201 line 39.
Where the result goes next
The next printed line takes the deduction off line 33. Line 35 reads “Subtract line 34 from line 33 (if line 34 is more than line 33, enter 0)”. Line 34 is covered on New York Form IT-201 line 34.
Line 33 also appears as a worksheet line in the tax computation section, which begins “Enter your New York adjusted gross income from line 33”. For how New York treats retirement income overall, see New York retirement taxes, whether New York taxes pensions and whether New York taxes Social Security.
Edition and line numbers
This page reads Form IT-201-I, Instructions for Form IT-201, Resident Income Tax Return (2025), 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 line 33 empty. The booklet says “Do not leave line 33 blank.”
- Starting from the wrong figure. The booklet says New York adjusted gross income is “your federal adjusted gross income after certain New York additions and New York subtractions (modifications).”
- Leaving out a form that supports line 23 or line 31. The booklet says “Submit Form IT-225 with your return.”
Related: New York retirement taxes, whether New York taxes pensions, whether New York taxes Social Security, and Form 1040 lines 9, 10 and 11.
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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.