this tax credit applies to taxes paid to other state in US and provincies of Canada. It seems the credit offered to Canadian tax is the only "foreign tax credit" available for NY residents.
I didn't find a general foreign income credit for NY state tax.
NY does not distinguish long term vs short term capital gain. That means in NY any capital gain is treated the same as income, and in the state tax law there is no seprate provision for capital gain, they just call everything income.
In such case, I don't see why not treat foreign tax paid as expense for the sale and reduce your "income" accordingly.
疫情中委托他人帮忙卖了中国房产，在中国已经缴了增值税，但税率比较低（5-6%）。
我知道中美有tax treaty to avoid double taxation，但（纽约）州税怎么计算？
先谢！
你问问别的纽约居民，他们在外州（NJ／FL etc）卖了出租房，除了交当地和联邦增值税以外，还要在纽约交增值税吗?
美国州级法律里面，外州和外国是一个概念，因为美国是联邦制，州是主权国家（或者叫主权实体）。一般来说，一个州的法律不区分外州和外国，都是叫“foreign”。
我不是大律师，无法知道天下所有的法律，但是我的思路应该对你有所启发。
https://tax.custhelp.com/app/answers/detail/a_id/4324/~/does-new-york-state-offer-a-foreign-tax-credit
我知道美国各州之间可以避免double taxation，但州与外国就不知怎么样了
I google around and it is hard to answer. Seek a NY accountant.
根据你的回答，才能讨论如何做。
8938 is mainly financial assets, not real estate
https://www.irs.gov/businesses/comparison-of-form-8938-and-fbar-requirements
你没申报这笔财产，IRS怎么会知道你的国外财产呢？缴税的本质就是，你有增值、收获，你才交增值那部分的税。你没报，连基础价都没有，自然也就没有增值。
但是，当你要将卖掉房产的钱拿回美国，问题就来了。除非你每次入境美国，携带那合法允许的9999美元，或是冒着没收的风险，违法携带巨额现款入境，如果通过电汇的话，将会产生许多问题，至少IRS这一关很难过的。
是你自己置业的，还是受捐赠，继承遗产？
https://www.tax.ny.gov/pit/credits/resident_credit.htm
this tax credit applies to taxes paid to other state in US and provincies of Canada. It seems the credit offered to Canadian tax is the only "foreign tax credit" available for NY residents.
I didn't find a general foreign income credit for NY state tax.
https://www.finder.com/selling-overseas-property
https://www.irs.gov/businesses/international-businesses/china-tax-treaty-documents
Ronald Reagan 与 赵紫阳 1984年签的字
各个州的比较烦，大概不能避免，就像你缴了联邦税还要缴州税那样。
你如果摆个柠檬汁摊（sorry 柠檬大律师），卖几杯柠檬，不申报收入被举报大概没多大事。
虽然没有多少，但蚊子腿的肉也是肉
NY does not distinguish long term vs short term capital gain. That means in NY any capital gain is treated the same as income, and in the state tax law there is no seprate provision for capital gain, they just call everything income.
In such case, I don't see why not treat foreign tax paid as expense for the sale and reduce your "income" accordingly.
不想找麻烦的最简单办法就是让他永远烂在自己的肚子里。当然你的钱一时半会儿也拿不回来。
找个专业会计师咨询一下吧。
需要申报的吗？
也许当前的政策，或者具体的金额有所改变。
How many times do I have to repeat to you?
信不信由你。我的答案绝对是最正确的。外国交的税在美国任何一个州都不可以抵税，但是可以当成SELLING个EXPENSE报州税。
抵税=tax credit
这就是为什么要求报 3520.
我只看到能放在itemized deduction里面，但也不确定：
https://www.tax.ny.gov/pdf/current_forms/it/it196i.pdf
这个看上去是关于foreign property tax, not foreign capital gain tax
自己去查IRS对 3520 或3520A 的说明吧。我不是CPA，无法给你合法的解释。但这是经专业人士的指导。
或者卖出的价格减低点，减低的价格正好等于你中国税
你买的股票哪怕二十年后了结，你试试看，敢不报吗？
用2020年表为例：
IT-201：
Federal income and adjustments
1-19，全从1040过来，没地方改
19a，Recomputed federal adjusted gross income, worksheet, 要先填 IT-558，找了一遍，似乎没有合适的
New York subtractions，看上去只有 31 有希望，但 Form IT-225 里每一项都定死了，也找不到合适的。
怎么办？