[blytheny]

Hi -

If my spouse and I filed as married filing separately and itemized on our federal returns, do we then have to itemize on our NYS returns? I know we have to file in the same manner, i.e. "married filing separately" for NYS, but am confused as to whether we have the choice to take the standard NYS deduction, or if NYS requires us to itemize if we did so for our federal taxes.

Thank you so much!

[ebaines]

According to the instructions for IT-201, line 34:

"If you itemized deductions on your federal return, use the itemized deduction worksheet on page 2 of IT-201 and the instructions below to figure your New York itemized deduction. Compare the line p amount from the worksheet to your New York standard deduction amount from the standard deduction table, also on page 2. For greater tax savings, enter the larger of these amounts on line 34 and mark X in the appropriate box, Standard or Itemized.

If you are married and filing separate returns, both of you must take the standard deduction unless both of you itemized deductions on your federal returns and both of you elect to itemize deductions on your New York returns"

This tells me that you have your choice, as long as you BOTH choose the same thing - either both must itemize, or both must take the standard deduction.