Checklists for acceptable proof of itemized deductions

What you need to reply quickly and completely to your letter using our Respond to Department Notice online service:

a digital copy—scanned or uploaded from your phone—of the documentation below, and
an Individual Online Services account. (Log in or create an account.)

Please send:

all New York State itemized deduction worksheets for the tax year,
copies of all documents described below that apply to the deductions that you claimed, and
a completed Form DTF-973.61, Response to Audit Inquiry, if received, to tell us who you are.

Note: We do not accept credit card statements without supporting receipts.

Checklists

If you claimed medical expenses

Documentation proving entitlement to medical expenses you claimed
You must provide all of the following
	bills, receipts, canceled checks, and credit card receipts for your medical and dental expenses
	name of your health insurance company with statements indicating how much of your expenses the company paid or reimbursed
	copies of receipts for transportation expenses essential to medical care, if applicable
	mileage log, if claiming medical mileage, that includes all of the following: record of your mileage or public transportation expenses with receipts dates and locations of your appointments with a statement or receipt from your provider verifying the appointments places you drove for medical purposes medical purpose for your trips
You cannot claim the following under medical expenses
X	nutritional supplements
X	employer-sponsored health insurance premiums, if the deduction was pre-tax
X	gym dues or social activities such as swimming lessons, yoga, or dance classes
X	flexible spending account reimbursements if contributions were on a pre-tax basis
X	life insurance or supplemental policies
X	cosmetic or elective surgery or dental work
X	expenses that are not for you or your qualified dependents
X	over the counter medication

If you claimed taxes

Documentation proving entitlement to taxes you claimed
If you claimed		then provide
	real property taxes,	a statement from your lender indicating the amount paid on your behalf, and the tax bills, receipts, and canceled checks (if you paid the real property taxes yourself).
	sales tax,	an explanation of how you calculated your general sales tax deduction, including worksheets and receipts for all purchases.

If you claimed interest

Documentation for proving entitlement to interest you claimed
You must provide		Notes
	a statement from your lender indicating the amount of interest and points that you paid, or a statement showing the name and address of the individual holding the mortgage if you paid interest to an individual.	If you are renting a portion of your home and claiming taxes and interest, you cannot claim the same expense on both Schedule A and Schedule E.
	canceled checks or online confirmation showing the payments you made.
	if you have a co-borrower who is not your spouse, or if you and your spouse did not file a joint tax return: verification of the amount of taxes and interest you paid, and proof of those payments.	If you are renting a portion of your home, you must allocate your taxes and interest expenses between personal and rental use (Schedule A and Schedule E), using a reasonable method. You cannot claim real estate taxes or mortgage interest unless you have an ownership interest in the home and are legally liable for these debts. You can deduct interest on your main home and second home only.

If you claimed gifts to charity

Documentation for proving the gift amounts to charity you claimed
For donations by cash or check, you must provide all of the following
	canceled checks, credit card statements, or bank statements showing all of the following: the name of the qualified charity the date of the contribution the amount of the contribution
	a written statement from the qualified charity containing all of the following: your name and address the date of the contribution the amount of the contribution the name of the qualified charity or organization the charity's or organization's employment identification number (EIN)
For noncash contributions and donated goods, you must provide all of the following
	receipts showing all of the following: your name and address the name and address of the qualified charity or organization a detailed description of the donated items acknowledged by the charitable organization, including their Fair Market Value at the time of the donation
You may not claim the following under gifts to charity
X	any donation made to an individual
X	political contributions
X	payments to a homeowners' association
X	value of your time and services
X	subtraction of benefits received
X	contributions or donations to foreign organizations

If you claimed casualty and theft losses

Documentation for proving casualty and theft losses
You must provide all of the following
	fire, accident, insurance, or police reports
	letter or other proof from your insurance company verifying your claim and the amount of any reimbursements
	proof of cost or basis (insurance policy or receipts for proof of the value of the property damage)
	Fair Market Value (appraisal) from immediately before and immediately after the loss Note: Replacement value cannot be used for Fair Market Value because the items lost are not in the same condition as their replacement.

If you claimed job expenses

Documentation for proving job expenses
You must provide all of the following
	a letter from your employer that: verifies the expenses you're claiming were necessary for your employment includes the amounts of any reimbursements or allowances Note: If you are unable to provide a letter from your employer, we may accept a contract or other similar document that explains your job duties and reimbursement requirements.
	a detailed explanation of the nature of each expense and how it relates to your employment
	copies of itemized receipts or canceled checks that show items being purchased Note: We will not accept credit card or bank statements without supporting itemized receipts.
	if you're claiming mileage or travel expenses, a travel log for the year showing all of the following for each trip: dates starting and ending locations total miles of each trip business purpose receipts for airfare and public transportation itemized receipts for lodging
	if you are claiming meals in the form of entertainment, a log detailing all of the following: dates and locations with itemized receipts business purpose and benefit names and associations of business persons involved
	if you are claiming business use of your home, a letter from your employer stating all of the following: a home office is necessary for your employment office space is not available at their location Note: You can claim a deduction for a home office only if you use that part of your home regularly and exclusively as your principal place of business. You cannot claim a home office for occasional or incidental use. The regular and exclusive use must be for the convenience of your employer and not just appropriate and helpful in your job.
You may not claim the following under job expenses
X	clothing that can be incorporated into normal every-day wear
X	dry cleaning or laundering for clothing that can be incorporated into normal every-day wear
X	commuting expenses from your home to your regular place of business
X	meal expenses, unless you are traveling away from home on business and it is necessary for you to stop for substantial sleep or rest to properly perform your duties
X	per diem for lodging (You must provide actual receipts with proof of payment.)
X	home repairs
X	homeowner's fees

If you claimed miscellaneous deductions

Send us documentation and proof of payment to support your claims.

Examples of miscellaneous deductions include gambling losses, investment fees, and attorney fees.

If you claimed the college tuition itemized deduction

Documentation for proving college tuition payments
You must provide all of the following
	a copy of federal Form 1098-T
	copies of itemized tuition bills or account statements that show both the charges and payments applied to the student’s account
You cannot claim the following under the college tuition itemized deduction
X	graduate expenses
X	fees for room and board, books, supplies, or other nonacademic fees
Note: You are not eligible for this deduction if grants or scholarships (or grants and scholarships) are more than the cost of tuition.

Updated: January 31, 2023