Updated October 24, 2026. Quick answer: Lines 1 to 19 of the New York Form IT-201 copy your federal income and adjustments onto the state return, ending with federal adjusted gross income on line 19. They are meant for anyone filing the resident return, and the booklet says to report what you reported to the IRS. Line 19 feeds the New York additions and subtractions that follow.
What this line does
The booklet’s Step 3 heading is “Enter your federal income and adjustments”, and the instruction heading is “Lines 1 through 19: Federal income tax return information”. On the form these lines sit on page 2, under the heading “Federal income and adjustments”. The first sentence of the instruction 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, including your income and federal adjustments to income.”
This page covers the block as a whole. For the federal side of the same numbers, see Form 1040 line by line, and for the full New York run of lines see New York Form IT-201 line by line.
Who it applies to
The instruction speaks to everyone completing the resident return. For a filer who did not submit a federal return it says: “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 sentences for lines 1 to 19 are collected in the table below.
What the instructions say
The booklet’s text for this block is short, and each sentence is below.
| Line | What the form says |
|---|---|
| Step 3, lead-in | “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, including your income and federal adjustments to income.” |
| 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.” |
| Line 1 | “The amount entered on line 1 (wages, salaries, tips, etc.) should be the same as the amount reported on federal Form 1040, line 1z.” |
| Lines 16 and 18 | “Be sure to enter your total other income on line 16 and your total federal adjustments to income on line 18.” |
| The Identify areas | “Write each type of income and each adjustment and its amount in the Identify areas on lines 16 and 18.” |
| Not enough room | “If you need more room, submit a list on a separate sheet showing each type of income and each adjustment and its amount.” |
| Whole dollars | “Enter only whole dollar amounts on your New York return.” |
| Line 19 | “Do not leave line 19 blank.” |
The form itself prints a label on every line from 1 to 19. They are listed here in the order the form prints them on page 2.
| Line | What the form says |
|---|---|
| 1 | “Wages, salaries, tips, etc.” |
| 2 | “Taxable interest income” |
| 3 | “Ordinary dividends” |
| 4 | “Taxable refunds, credits, or offsets of state and local income taxes (also enter on line 25)” |
| 5 | “Alimony received” |
| 6 | “Business income or loss (submit a copy of federal Schedule C, Form 1040)” |
| 7 | “Capital gain or loss (if required, submit a copy of federal Schedule D, Form 1040)” |
| 8 | “Other gains or losses (submit a copy of federal Form 4797)” |
| 9 | “Taxable amount of IRA distributions. If received as a beneficiary, mark an X in the box” |
| 10 | “Taxable amount of pensions and annuities. If received as a beneficiary, mark an X in the box” |
| 11 | “Rental real estate, royalties, partnerships, S corporations, trusts, etc. (submit copy of federal Schedule E, Form 1040)” |
| 12 | “Rental real estate included in line 11” |
| 13 | “Farm income or loss (submit a copy of federal Schedule F, Form 1040)” |
| 14 | “Unemployment compensation” |
| 15 | “Taxable amount of Social Security benefits (also enter on line 27)” |
| 16 | “Other income” followed by the word “Identify:” |
| 17 | “Add lines 1 through 11 and 13 through 16” |
| 18 | “Total federal adjustments to income” followed by the word “Identify:” |
| 19 | “Federal adjusted gross income (subtract line 18 from line 17)” |
Where the result goes next
Line 19 is the end of the federal block. The next block begins with the form’s line 20, and its line 24 label reads “Add lines 19 through 23”. The booklet explains the step this way: “Your New York adjusted gross income is your federal adjusted gross income after certain New York additions and New York subtractions (modifications).”
Line 1 ties back to the federal return: wages are entered on federal Form 1040 line 1z, covered on Form 1040 line 1z. Totals for income and adjustments are covered on Form 1040 lines 9, 10 and 11.
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 line 19 empty. The booklet is direct: “Do not leave line 19 blank.”
- Entering a different wage figure on line 1 than the federal return shows. The booklet says it “should be the same as the amount reported on federal Form 1040, line 1z.”
- Listing only a total on line 16 or 18. The booklet asks you to “Write each type of income and each adjustment and its amount in the Identify areas on lines 16 and 18.”
Related: Form 1040 line by line, Form 1040 line 1z, and Form 1040 lines 9, 10 and 11.
Find the right next step for your situation
About how much do you have invested? Pick the range that fits; your next step appears immediately below.
Talk to an advisor about retirement tax planning
For U.S. investors with $250,000 or more in investable assets. WiserAdvisor is an independent service matching you with 2 to 3 vetted advisers. Its form asks for your ZIP code and answers to a few questions; a match is not guaranteed.
Free to request, with no obligation to hire. By submitting, you consent to calls, texts and emails from WiserAdvisor and up to three advisers. Advisers pay for introductions.
Clear Money Guide may earn a referral payment for a qualifying completed form. An introduction is not a Clear Money Guide recommendation.
Opens on WiserAdvisor’s site in a new tab.
Explore advisor help with retirement income taxes
Price the destination before you decide. The matching service below introduces you to advisers who pay to meet you.
Before you start, what actually happens. The form is run by Kapitalwise, our advisor-matching partner. Kapitalwise sends your details to advisers who pay for the introduction, so expect calls and texts. Clear Money Guide may earn a referral payment for a qualifying submitted form, whether or not you ever hire anyone. This is free to you and there is no obligation to hire anyone.
The Kapitalwise form opens here; you stay on this page.
What happens when you press the button
It asks about nine questions: age, investable assets, location; then your name, email and phone number, and verifies the phone by text. Nothing loads and nothing reaches Kapitalwise until you press the button.
Prefer flat-fee or hourly pricing instead? Compare ranges here.
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.