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I recently changed job, and on the IT-2104 (NY state) I had to complete there is a section 2 saying

"Complete this part only if you expect to itemize deductions on your state form."

Does that mean that you cannot change your mind later, and do the opposite of what you reported on the IT-2104?

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up vote 5 down vote accepted

No, I would not worry about it. The main caveat being that you filled it out based on reasonable expectations at the time.

The language itself suggests that this is merely about an expectation of itemizing, not a commitment or a statement of fact about itemizing in prior years. There's nothing in IT-2104 that suggests a commitment is being made to itemize. The form is merely trying to get a more accurate sense of your expected tax burden to fine-tune the amount of withholding. A person who itemizes ought to have more deductions than a person who does not itemize (and instead uses the standard deduction).

Note that if your income is reasonably healthy, then as a New Yorker you are statistically more likely to itemize. New York residents and employees, particularly those in and around NYC, tend to have the highest average salaries and certainly the highest average tax burden. If you are breaking into the six-figures, then you may find need of the SALT deduction and if you have a mortgage, then there is a reasonably good chance you will itemize anyway. But obviously this will depend entirely on one's individual circumstances.

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