It's on the 2017 IT-201 Return: LINE 18 - NYS allowed the flow through of the Federal Deduction for Tuition & Fees and they allowed you to take the Tuition Credit as well.  It was a "Double dipping" but they did allow it!  Look at your software line 18 for 2017, it takes you to a form that lists all the allowable subtractions from Federal Taxable Income and on the "Income Adjustments Statement" Line 12 is listed "Tuition and Fees Deduction"

In 2018, The IRS disallowed the Tuition and Fees deduction in the cuts.  But as you know, it was re-instated in Dec 2020 as one of the Tax extenders.  So that is why I am asking, if NYS is going to once again allow that flow through of the Federal Adjustment to Taxable Income as they always did in 2017 and previous years.

I was at a Tax Seminar once and the NYS presenter from the NYS Tax Department said it out loud: "this is an area where NYS allows the double dipping"