Some subtractions that are not as common as those identified individually on Form IT-201 are reported on line 30 as Other subtractions. The requirement for these subtractions from federal adjusted gross income is provided for in New York Tax Law sections 612(c)(1) through 612(c)(37) and section 612(r).

Subtractions S-19 and S-20 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 subtractions please seeNY IT-201 Instructions

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