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Department of Taxation and Finance

Personal income tax up-to-date information for 2019 (Articles 22 and 30)

The following changes were not reflected on the forms for 2019 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-196-I
IT-201-I
IT-225-I


IT-196-I

  1. On page 2, 1st column, disregard the Note under the Interest you paid section.

  2. On page 3, 1st column, add the following between the instructions for line 12 and line 14:

    Line 13 - Mortgage insurance premiums

    • If you claimed an itemized deduction for mortgage insurance premiums on your federal income tax return, enter the amount from federal Schedule A, line 8d.

    • If you did not claim an itemized deduction for mortgage insurance premiums on your federal income tax return, compute the amount to enter on line 13 of Form IT-196 as if you had, using the 2019 instructions for federal Schedule A.


IT-201-I

  1. On page 18, 1st column, the third sentence should read as follows:

    A withdrawal is nonqualified if any of the following apply:

  2. On page 18, 1st column, add the following between the instructions for item 2 and the first Note:

      3.  The withdrawal is used to pay the principal or interest on any qualified education loan
           (as defined in IRC section 221(d)) of the designated beneficiary or a sibling of the
           designated beneficiary.

      4.  The withdrawal is used to pay expenses for fees, books, supplies and equipment
           required for the participation of a designated beneficiary in an apprenticeship program.

IT-225-I

  1. On page 3, 2nd column, the third sentence should read as follows:

    A withdrawal is nonqualified if any of the following apply:

  2. On page 3, 2nd column, add the following between the instructions for item 2 and the first Note:

      3.  The withdrawal is used to pay the principal or interest on any qualified education loan
           (as defined in IRC section 221(d)) of the designated beneficiary or a sibling of the
           designated beneficiary.

      4.  The withdrawal is used to pay expenses for fees, books, supplies and equipment
           required for the participation of a designated beneficiary in an apprenticeship program.



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