Some additions that are not as common as those identified on Form IT-201 are reported on line 22 as Other additions. The requirement for these additions to federal adjusted gross income is provided for in New York State Tax Law sections 612(b)(1) through 612(b)(36) and section 612(r).

Additions A-15, A-16, A-17, and A-18 apply to S corporation shareholders only. For additional information, see New York State Publication 35, New York Tax Treatment of S Corporations and Their Shareholders.

For information about each of these additions please seeNY IT-201 Instructions

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