Personal income tax forms corrections and changes for 2020 (Articles 22 and 30)

The following changes were not reflected on the forms for 2020 when they went to print.

If any of the following updates impact a tax form for which you are responsible for filing, and you have not yet filed such form, you must incorporate these updates when filing such form.

If you have already filed such form, and one of the following updates affects a calculation previously reported, you must file an amended form reflecting such update.

Select a tax form from the following list to identify the changes affecting that form. If a form is not listed, there have been no changes affecting that form.

• IT-209
• IT-225-I
• IT-558-I
• IT-217-I
• IT-647-I
• IT-649-I

IT-209

Additional information added to Form IT-209-I, Instructions for Form IT-209, resulted in the following changes to page references listed on Form IT-209:

• The 2020 Noncustodial EIC Table, referenced on lines 18, 21, 25, and 28, previously beginning on page 4 of Form IT-209-I now begins on page 5.
• Worksheet C, referenced on line 45, previously located on page 3 of Form IT-209-I is now located on page 4.

IT-225-I

1. On page 14, first column, above subtraction modification S-201, add the following:

S-140    COVID-19 family death benefit program

If you received a lump sum death benefit, pursuant to the COVID-19 family death benefit program established by the Metropolitan Transportation Authority in 2020, that was included in your recomputed federal AGI, then enter the amount of the lump sum death benefit (not to exceed $500,000).

Note: This subtraction modification only applies to lump sum death benefits paid under the COVID-19 family death benefit program and does not apply to any benefit payable under such program other than a lump sum death benefit.

2. Subtraction modifications chart starting on page 18 is corrected to include:

IT-558-I

1. On page 3, first column, above addition adjustment EA-100, add the following:

A-011    Unemployment compensation excluded from federal gross income

If you excluded unemployment compensation from federal gross income in accordance with IRC § 85(c), then enter the amount that was excluded (not to exceed $10,200 per taxpayer).

2. Addition adjustments chart on page 5 is corrected to include:

3. On page 5, in the Subtraction adjustments chart, adjustment number S-005, Modifications of limitations on business interest, should have an X placed in the IT-205 column.

IT-217-I

On page 7, under the heading Instructions for Worksheet C, in the instructions for line 1a, last sentence, text is added (in bold) about an addition modification so the line instructions now read:

Line 1a – If federal Form 1040, Schedule 1, line 8, includes both income and loss items, include only the income amounts on line 1a. For example, on federal Form 1040, Schedule 1, line 8, you report gambling winnings of $2,000 and a net operating loss carryover of ($3,000), for a net amount of ($1,000). In computing the amount on line 1a of the worksheet, include only the gambling winnings of $2,000. If you have addition modification A-007 or A-011 on Form IT-558, include those amounts on line 1a.

IT-647-I

On page 3, under the heading Instructions for Worksheet A, in the instructions for line 1a, last sentence, text is added (in bold) about an addition modification so the line instructions now read:

Line 1a – If federal Form 1040, Schedule 1, line 8, includes both income and loss items, include only the income amounts on line 1a. For example, on federal Form 1040, Schedule 1, line 8, you report gambling winnings of $2,000 and a net operating loss carryover of ($3,000), for a net amount of ($1,000). In computing the amount on line 1a of the worksheet, include only the gambling winnings of $2,000. If you have addition modification A-007 or A-011 on Form IT-558, include those amounts on line 1a.

IT-649-I

On page 3, under the heading Instructions for Worksheet A, in the instructions for line 1a, last sentence, text is added (in bold) about an addition modification so the line instructions now read: 

Line 1a – If federal Form 1040, Schedule 1, line 8, includes both income and loss items, include only the income amounts. For example, on federal Form 1040, Schedule 1, line 8, you report gambling winnings of $2,000 and a net operating loss carryover of ($3,000), for a net amount of ($1,000). Report only the gambling winnings of $2,000. If you have addition modification A-007 or A-011 on Form IT-558, include those amounts on line 1a.