New York state tax basis is the Federal Adjusted Gross Income (AGI).
Interest/Divident Income: Interest and Divident income from U.S. government bonds are exempt from State Taxes.
Rent Income: Same as federal.
Capital Gain: The Capital Gains are treated similar to Federal Taxes for State Taxes.
Unemployment Income: Same as federal.
Social Security Benefits: All social security income is exempt from state taxes.
State Bond Interest: Taxable except New York obligations.
Health Savings Accounts: Same as federal.
Disability: Up to $5,200 excluded
Lottery: Same as federal
Federal Income Tax: Not deductible
Other Taxes: Contributions to certain public employee retirement systems and amounts deducted from salaries and wages (for federal tax purposes) under certain New York City public employer flexible benefits programs and retirement systems are included in New York AGI. Deductions for contributions to New York college savings
Check other state tax links below.