NYS Income Tax - line 28 form IT-201

I am the beneficiary of a decedent's (age 84) private annuity. Is this amount deductible on line 28?

Up to $20,000 of the annuity income would be deductible, but only if the annuity was from certain types of employee pensions or annuities of the decedent . This is explained in detail in the instructions to line 28 of the return.

Thank you for taking the time to respond to my question. The instructions for line 28 are "detailed" as you say but this college-educated math major had read and re-read them several times and was still confused. Finally "bit the bullet" and called NY State - three times - all agreed it was a legimate subtraction.