{ "batch": "7931-new-york-state-creator-tax-deductions", "articles": [ { "id": "learn_r7931_new_york_state_creator_tax_deductions_new_york_7931_c1", "category": "Business", "title": "New York: anchor", "summary": "New York's official statute site publishes the Tax Law (Chapter 60); Article 22 is the Personal Income Tax.", "body": "New York's official statute site publishes the Tax Law (Chapter 60); Article 22 is the Personal Income Tax.\n\nWhat New York State Senate (Consolidated Laws of New York) actually says:\n\n“ARTICLE 22 PERSONAL INCOME TAX PART I-GENERAL Section 601. Imposition of tax.”\n\nNote: Claude session research 2026-10-23 (web search + fetch of the official page); quote re-checked by the verify gate", "source_type": "official", "source_link": "https://www.nysenate.gov/legislation/laws/TAX/A22", "last_verified": "2026-10-23", "reliability": "VERIFIED RULE", "source_tier": "A", "source_publisher": "New York State Senate (Consolidated Laws of New York)", "evidence_quote": "ARTICLE 22 PERSONAL INCOME TAX PART I-GENERAL Section 601. Imposition of tax.", "volatility": "low", "from_batch": "7931-new-york-state-creator-tax-deductions", "subject": "New York", "topic": "anchor", "applies_to_country": "US", "applies_to_scope": "NY", "tags": { "lane": "any", "stage": "any", "region": [ "us-ny" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r7931_new_york_state_creator_tax_deductions_new_york_7931_c2", "category": "Business", "title": "New York: federal conformity", "summary": "Tax Law 612(a): NY adjusted gross income starts from federal AGI with only the listed NY modifications, so NY generally conforms to the IRC.", "body": "Tax Law 612(a): NY adjusted gross income starts from federal AGI with only the listed NY modifications, so NY generally conforms to the IRC.\n\nWhat New York State Senate (Consolidated Laws of New York) actually says:\n\n“The New York adjusted gross income of a resident individual means his federal adjusted gross income as defined in the laws of the United States for the taxable year, with the modifications specified in this section.”\n\nNote: Claude session research 2026-10-23 (web search + fetch of the official page); quote re-checked by the verify gate", "source_type": "official", "source_link": "https://www.nysenate.gov/legislation/laws/TAX/612", "last_verified": "2026-10-23", "reliability": "VERIFIED RULE", "source_tier": "A", "source_publisher": "New York State Senate (Consolidated Laws of New York)", "evidence_quote": "The New York adjusted gross income of a resident individual means his federal adjusted gross income as defined in the laws of the United States for the taxable year, with the modifications specified in this section.", "volatility": "low", "from_batch": "7931-new-york-state-creator-tax-deductions", "subject": "New York", "topic": "federal conformity", "applies_to_country": "US", "applies_to_scope": "NY", "tags": { "lane": "any", "stage": "any", "region": [ "us-ny" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r7931_new_york_state_creator_tax_deductions_new_york_7931_c3", "category": "Business", "title": "New York: bonus depreciation decoupling", "summary": "NY does not follow federal IRC 168(k) bonus depreciation for property placed in service on or after June 1, 2003 (Form IT-398 recomputation).", "body": "NY does not follow federal IRC 168(k) bonus depreciation for property placed in service on or after June 1, 2003 (Form IT-398 recomputation).\n\nWhat New York State Department of Taxation and Finance (IT-225 instructions) actually says:\n\n“New York State does not follow the federal depreciation rules for IRC § 168(k) property placed in service inside or outside New York State on or after June 1, 2003.”\n\nNote: Claude session research 2026-10-23 (web search + fetch of the official page); quote re-checked by the verify gate", "source_type": "official", "source_link": "https://www.tax.ny.gov/forms/html-instructions/2025/it/it225i-2025.htm", "last_verified": "2026-10-23", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "New York State Department of Taxation and Finance (IT-225 instructions)", "evidence_quote": "New York State does not follow the federal depreciation rules for IRC § 168(k) property placed in service inside or outside New York State on or after June 1, 2003.", "volatility": "low", "from_batch": "7931-new-york-state-creator-tax-deductions", "subject": "New York", "topic": "bonus depreciation decoupling", "applies_to_country": "US", "applies_to_scope": "NY", "tags": { "lane": "any", "stage": "any", "region": [ "us-ny" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r7931_new_york_state_creator_tax_deductions_new_york_7931_c4", "category": "Business", "title": "New York: Section 179 treatment", "summary": "NY generally follows the federal Section 179 deduction but requires an addback (A-208) of any 179 deduction for sport utility vehicles over 6,000 pounds.", "body": "NY generally follows the federal Section 179 deduction but requires an addback (A-208) of any 179 deduction for sport utility vehicles over 6,000 pounds.\n\nWhat New York State Department of Taxation and Finance (IT-225 instructions) actually says:\n\n“If you claimed an IRC § 179 deduction on your federal return with respect to a sport utility vehicle that weighs more than 6,000 pounds”\n\nNote: Claude session research 2026-10-23 (web search + fetch of the official page); quote re-checked by the verify gate", "source_type": "official", "source_link": "https://www.tax.ny.gov/forms/html-instructions/2025/it/it225i-2025.htm", "last_verified": "2026-10-23", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "New York State Department of Taxation and Finance (IT-225 instructions)", "evidence_quote": "If you claimed an IRC § 179 deduction on your federal return with respect to a sport utility vehicle that weighs more than 6,000 pounds", "volatility": "low", "from_batch": "7931-new-york-state-creator-tax-deductions", "subject": "New York", "topic": "Section 179 treatment", "applies_to_country": "US", "applies_to_scope": "NY", "tags": { "lane": "any", "stage": "any", "region": [ "us-ny" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r7931_new_york_state_creator_tax_deductions_new_york_7931_c5", "category": "Business", "title": "New York: home office (conformity)", "summary": "No NY-specific home-office rule exists; the federal home-office deduction flows into NY via federal AGI (Tax Law 612(a) conformity), so no difference exists.", "body": "No NY-specific home-office rule exists; the federal home-office deduction flows into NY via federal AGI (Tax Law 612(a) conformity), so no difference exists.\n\nWhat New York State Department of Taxation and Finance (IT-201 instructions) actually says:\n\n“Your New York adjusted gross income is your federal adjusted gross income after certain New York additions and New York subtractions (modifications).”\n\nNote: Claude session research 2026-10-23 (web search + fetch of the official page); quote re-checked by the verify gate", "source_type": "official", "source_link": "https://www.tax.ny.gov/forms/html-instructions/2025/it/it201i-2025.htm", "last_verified": "2026-10-23", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "New York State Department of Taxation and Finance (IT-201 instructions)", "evidence_quote": "Your New York adjusted gross income is your federal adjusted gross income after certain New York additions and New York subtractions (modifications).", "volatility": "low", "from_batch": "7931-new-york-state-creator-tax-deductions", "subject": "New York", "topic": "home office (conformity)", "applies_to_country": "US", "applies_to_scope": "NY", "tags": { "lane": "any", "stage": "any", "region": [ "us-ny" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r7931_new_york_state_creator_tax_deductions_new_york_7931_c6", "category": "Business", "title": "New York: self-employed health insurance (conformity)", "summary": "The federal self-employed health insurance deduction (an above-the-line adjustment) carries into NY AGI through federal AGI; NY does not add it back, so no difference exists.", "body": "The federal self-employed health insurance deduction (an above-the-line adjustment) carries into NY AGI through federal AGI; NY does not add it back, so no difference exists.\n\nWhat New York State Department of Taxation and Finance (IT-201 instructions) actually says:\n\n“The calculation of your New York State income tax is based on your New York adjusted gross income.”\n\nNote: Claude session research 2026-10-23 (web search + fetch of the official page); quote re-checked by the verify gate", "source_type": "official", "source_link": "https://www.tax.ny.gov/forms/html-instructions/2025/it/it201i-2025.htm", "last_verified": "2026-10-23", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "New York State Department of Taxation and Finance (IT-201 instructions)", "evidence_quote": "The calculation of your New York State income tax is based on your New York adjusted gross income.", "volatility": "low", "from_batch": "7931-new-york-state-creator-tax-deductions", "subject": "New York", "topic": "self-employed health insurance (conformity)", "applies_to_country": "US", "applies_to_scope": "NY", "tags": { "lane": "any", "stage": "any", "region": [ "us-ny" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r7931_new_york_state_creator_tax_deductions_new_york_7931_c7", "category": "Business", "title": "New York: filing deadline", "summary": "The 2025 NY return for calendar-year filers (including sole proprietors) is due April 15, 2026, with an automatic six-month extension via Form IT-370.", "body": "The 2025 NY return for calendar-year filers (including sole proprietors) is due April 15, 2026, with an automatic six-month extension via Form IT-370.\n\nWhat New York State Department of Taxation and Finance (IT-201 instructions) actually says:\n\n“Date by which you must file your 2025 New York State income tax return and pay any amounts you owe without interest or penalty.”\n\nNote: Claude session research 2026-10-23 (web search + fetch of the official page); quote re-checked by the verify gate", "source_type": "official", "source_link": "https://www.tax.ny.gov/forms/html-instructions/2025/it/it201i-2025.htm", "last_verified": "2026-10-23", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "New York State Department of Taxation and Finance (IT-201 instructions)", "evidence_quote": "Date by which you must file your 2025 New York State income tax return and pay any amounts you owe without interest or penalty.", "volatility": "low", "from_batch": "7931-new-york-state-creator-tax-deductions", "subject": "New York", "topic": "filing deadline", "applies_to_country": "US", "applies_to_scope": "NY", "tags": { "lane": "any", "stage": "any", "region": [ "us-ny" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } } ] }