hare of New York modifications (continued) 22 New York State subtractions Number A • Total amount 22a ES- 22b ES- 22c ES- 22d ES- 22e ES- 221 ES- B New York State &boated amount 23 Total subtraction modifications (total of col✓mn A knos 22a through 22f) 28 24 Additions to federal Itemized deductions Letter