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I received a state tax refund last year from New York. Must I include that amount as income on my New York return this year?

I am debating if I should take depreciation on my personal home onto my federal schedule C.
Let me explain, My gut feeling tells me that when I eventually sell my personal home I will be forced to...

I was doing the IT-203 Non resident tax retur. I noticed there is a line for College Tuition itemized deuction. (Also on NYS schedule C for college itemized deuction).
The question is simple, but...