New York State
Department of Taxation and Finance
International Students and Scholars
Spring 2009 Workshop
Toll Free Tax Information
1-800-225-5829
(foreign language assistance is available)
VISIT OUR WEB SITE
www.nystax.gov
New York State (NYS) Income Taxes
If you did not have income and only need
to send Form 8843 to the IRS, then ……
you do not need to file a New York State
personal income tax return.
NYS Conforms with Internal Revenue Service
 New York State (NYS) complies with ALL tax treaties that the
Internal Revenue Service (IRS) uses.
 Your Federal (IRS) Adjusted Gross Income (Form 1040NREZ, line 10 or Form 1040NR, line 35) is the starting point in
computing your NYS income tax.
 NYS Source Income for nonresidents is the Federal Income
you received in New York State.
 NYS Income for residents is the TOTAL Federal Income you
reported to the IRS.
Note: If you earned income in any other state in the U.S.,
please consult that state for income tax filing
requirements.
Changes in 2008
 PLEASE NOTE: The NYS regulations have changed
regarding rules which determine whether you are a resident
or nonresident for New York State Income Tax Purposes.
 If you filed a New York State income tax return for tax year
2007, you may be required to complete a different New York
State income tax form for tax year 2008.
 The form you may be required to file may be different for you
than for your friend and may differ from year to year
depending on your living arrangements and the amount of
time you were present in New York State.
New York State Income Tax for
Nonresident Alien Students & Scholars
 If your domicile (a place you intend to return to as your
permanent home) is outside New York State, you maintained
a permanent place of abode (residence) in New York State,
and you had New York Income, you may be required to file a
New York State resident income tax return.
 You can only have ONE domicile (for most of you that would
be the home you intend to return to after you finish school).
New York State Income Tax for
Nonresident Alien Students & Scholars
 A "permanent place of abode" is a dwelling place
permanently maintained by the taxpayer, whether or not it
is owned by the taxpayer.
 Any construction (place where you reside) which does not
contain facilities ordinarily found in a dwelling, such as
facilities for cooking, bathing, etc., will generally not be
deemed a permanent place of abode.
 Therefore, dormitory rooms (residence halls) that are NOT
apartment style, are not considered a permanent place of
abode under the meaning of the tax law.
Changes in 2008
 The NYS Tax Department recently amended regulations
concerning the definition of “permanent place of abode”,
which is a factor in determining whether or not you may be
required to file a resident return or nonresident return.
 The regulations have changed beginning in tax year 2008.
You are no longer considered a nonresident if you were in
NYS “temporarily (temporary stay) for the accomplishment
of a particular purpose”.
Resident or Nonresident ?
 If your domicile is NOT New York State, but you
• maintained a permanent place of abode (ex. an apartment)
for more than 11 months during 2008) AND
• spent more than 183 days in New York, THEN
• you may be required to file a NYS resident income tax
return short form (Form IT-150).
• Note: If you have taxable scholarship, then you will need to
file a NYS resident income tax return long form (Form IT201) to report the taxable scholarship.
• Note: It does not matter if your stay was temporary.
Resident or Nonresident?
 If your domicile is NOT New York State and you
• did NOT maintain a permanent place of abode for more
than 11 months during 2008, THEN
• then you may be required to file a NYS nonresident
income tax return (Form IT-203)
Yes
Did you live in apartment housing on campus, an
apartment or a house off campus ?
If yes, did you maintain it (rent) for more than 11
months in the calendar year 2008?
Did you spend more than 183 days in New York
State during the calendar year 2008?
If you answered YES to ALL of the above, you are
considered a resident for NYS income tax
purposes.
No
Who Must File a NYS
Income Tax Return?
Note: Filing requirements differ for NYS
residents and NYS nonresidents
If I am a nonresident, do I need to
file a NYS income tax return?
Yes, if you meet any of the following conditions::
 You had New York-source income and your New
York adjusted gross income (Federal amount
column) is more than:
$7,500 for single individuals
$3,000 if single & can be claimed on another
taxpayer’s IRS tax return
$7,500 if married & filing separate tax returns
 You want to claim a refund.
If I am a resident, do I need to
file a NYS income tax return?
Yes, if you meet any of the following conditions::
 You are required to file a federal return.
 If your federal income is more than:
$4,000 for single and married
$3,000 if single & can be claimed on another
taxpayer’s IRS tax return
 You want to claim a refund or credit
Income Tax Filing Status:
Guidelines for International Students/Scholars
 If you checked “single” on your 1040NR-EZ or 1040-NR and
you are required a NYS income tax return, you MUST check
“single” as your filing status on your NYS income tax return.
 If you checked “married” on your 1040NR-EZ or 1040NR, you
must check “married filing separate” as your filing status on
your NYS income tax return. (“Married filing joint” is not
allowed on the Federal Income Tax return and therefore, not
allowed on the NYS income Tax Return)
General Guidelines
 Unlike the IRS tax return, NO PERSONAL
EXEMPTION is allowed for you or your spouse on
the NYS personal income tax return.
 You are allowed the SAME amount of
DEPENDENT EXEMPTIONS as claimed on your
IRS tax return.
 Unlike the IRS tax return, you may ALL claim a
STANDARD DEDUCTION.
The NYS Standard Deduction Amount
 2008 NYS standard deduction amount:
$7,500 for single individuals
$3,000 if single & can be claimed on
another taxpayer’s federal (IRS) return
$7,500 if married & filing separate tax
returns
General Guidelines
 DO NOT attach ANY of the federal (IRS) forms or schedules
unless you carried on a trade or business in New York State
for which special rules may apply.
 DO NOT Send any Federal income tax returns to New York
State.
 Do NOT send any copies of 1042-S’s or W-2’s to New York
State.
 DO NOT send any other federal forms to New York State.
General Guidelines
 If any part or your scholarship or fellowship was included as
INCOME (for room and board) on your IRS tax return, then
enter it on the line for OTHER INCOME on your NYS tax
return.
• Remember: If you are filing as a resident, you should file
Form IT-201.
 If you included your 2007 State Income tax refund as
income on your IRS tax return, you can subtract it on your
NYS tax return.
 Only enter the income reported on your IRS tax return onto
the NYS tax return.
Who is entitled to a NYS household credit?
Individuals who:
 Cannot be claimed on another person’s federal tax return AND
 Whose tax filing status and income on the NYS income tax
return are:
• Single and federal adjusted gross income is $28,000 or less
(Form IT-150, line 11 OR Form IT-201, line 18 OR Form IT-203,
federal amount column, line 18)
• Married and federal adjusted gross income is $32,000 or less
(Form IT-150, line 11 OR Form IT-201, line 18 OR Form IT-203,
federal amount column, line 18)
 The household credit is NOT refundable and will only reduce
your NYS tax.
 See Instructions booklet for household credit chart.
• Page 39 in IT-203 instruction booklet
• Page 22 in IT-150/IT-201 instruction booklet
New York State and Local Sales and Use Tax
You owe a sales and use tax if:
You purchase property or a service delivered to YOU in
New York State without payment of sales and use tax (Ex.
Internet, catalog purchases).
Most tangible personal property is subject to New York and
Local Sales tax.
Examples: clothing, jewelry, electronic equipment,
furniture, prewritten software, books (excluding textbooks),
compact disks, videos, etc.
For More information see Publication 774 – Purchasers
Obligations to pay Sales and Use Tax Directly to the Tax
Department, Questions and Answers
Which NYS tax form do I need to file?
 If you are a nonresident for NYS income tax purposes and
are required to file an income tax return, you will need to
file:
• Form IT-203, “Nonresident and Part-year Resident Income Tax
Return”
• Form IT-203-B to report where you live when you maintained a
permanent place of abode
• Form IT-2 for wages (if W-2 received)
 If you are a resident for NYS income tax purposes and are
required to file an income tax return, you will need to file:
• Form IT-150 “resident income tax return (short form)” or IT-201 (in
limited cases)
• Form IT-2 for wages (if W-2 received)
W-2 from the State of New York
2008
W-2 from the State of California
96-0000001
2008
What do I do with the state copy of the W-2?
 If you are filing a NYS income tax return and have a W-2(s),
transfer your W-2 information onto NYS Form IT-2.
 DO NOT attach a W-2 to your NYS income tax return
(either the IT-203 or IT-150 or IT-201). Keep the state copy
for your records.
 DO NOT forget to complete the NYS withholding
information on the IT-2
 Attach the IT-2 to your NYS income tax return (either the
IT-203 or IT-150 or IT-201).
Note: Obtain Form IT-2 from www.nystax.gov
Transfer ALL W-2 Information to Form IT-2
IT-2
You must complete IRS
Form 1040NR-EZ or 1040NR
before filling out
Your NYS Income Tax Return
Whether you are completing a NYS nonresident or resident income tax
return, you will transfer the income amounts from the 1040-NR-EZ or
1040-NR. Do not transfer any amounts exempt by tax treaty.
Line 6 includes Scholarship and
Wages reported on Form 1042-S and
is NOT transferred to the NYS form .
This amount is exempt by tax treaty.
This column, lines 310, is income subject
to federal tax. It is
transferred to NYS
income tax return.
How do I Prepare a NYS Nonresident
Income Tax Return?
We will use the example from the
IRS Income Tax Workshop.
How are NYS Nonresidents Taxed?
 First, you must compute a base tax on ALL your taxable
income from the IRS tax return that was transferred to the
NYS federal amount column.
 Once you compute the tax, then you must determine how
much of your “computed tax” comes from NYS sources.
 To determine this, divide your NYS income by your federal
income. Then take that quotient (answer) and multiply it by
the tax you computed. This is your NYS income tax.
Completing IT-203
Complete Lines 1 through 18. Transfer the amounts from Form 1040NR-EZ or
1040NR to the Federal Amount column. Put income you earned in New York State
in the NYS amount column.
Use your Federal Adjusted gross income. Then determine your NYS adjusted
gross income. If you included your state refund for tax year 2007 as income on
your 1040NR-EZ or 1040NR, subtract it on line 24 to arrive at NYS taxable income.
__________________________________________________________________________
Line 38 NYS taxes– see next slide for Tax Chart
If you have a dollar amount on line 37 (NYS taxable income), find your
income tax in the tables beginning on page 65 of the IT-203 Instructions.
Household credit - see next slide for amount – page 39
NYS household credit chart for a single person who CANNOT
be claimed on another taxpayer’s federal return
Computing NYS tax – line 44 multiplied by line 45
Line 56 (IT-203) is used to report the amount of sales tax you owe. If
you do not owe sales tax, enter “0” on line 56.
On page 42 of the IT-203 Instructions booklet, there are instructions
for computing the amount of use tax due if you owe.
If you DO NOT owe Sales and Use tax, enter a ZERO on line 56. DO
NOT leave line 56 Blank.
page 4 of IT-203 – line 62 is from IT-2
Sign and Date NYS Income Tax Return
Joy Kim
JOY KIM
Student
Student
2/26/09
2/19/08
If you maintain living quarters
(permanent place of abode) in NYS and
are required to complete Form IT-203,
complete section B on form IT-203-B.
How Do I Prepare a NYS Resident
Income Tax Return?
NYS Income Tax Forms for Residents
 If you considered a resident and are required to
complete an income tax return, you should
complete :
• Form IT-150 - Resident Income Tax Return (short
form) for Full-Year State Residents
• Form IT-201 - If you are reporting a taxable
scholarship, then you must complete Form IT-201
Resident Income Tax Return (long form) for FullYear State Residents
Jon Chan was an undergraduate who rented an apartment in September
2007 and continued to rent during all of 2008. Jon cannot be claimed on
someone else’s federal income tax return and did not receive any
scholarship to pay his undergraduate tuition.
000-11-0011
16-1111111
6
2008
Jon completes Form IT-150 & IT-2. Because Jon is a full-year NYS resident and
cannot be claimed on someone else’s federal income tax return, he can claim a
college tuition credit on Form IT-372 for his undergraduate tuition.
Transfer ALL income from your federal income tax return
to your NYS income tax return.
Transfer W-2 information to Form IT-2. Complete IT-272 ONLY if you are a fullyear NYS resident, cannot be claimed on someone’s federal income tax return and
are paying for your undergraduate tuition.
College Tuition Credit – Form IT-272
 The college tuition credit is a tax credit allowed for qualified college tuition
expenses paid by an eligible student.
 The credit is available to full-year NYS residents only.
 If the credit exceeds your tax for the tax year, the excess credit will be
refunded. For tax year 2008, the credit is limited to $400 per eligible
student.
 Qualified college tuition expenses include ONLY the tuition required for
enrollment or attendance at an institution of higher education. The expenses
may be paid by cash, check, credit card or with borrowed funds
 Only expenses for undergraduate enrollment or attendance qualify.
 For more information, see Publication 10-W FAQs: New York State
College Tuition Credit and Itemized Deduction - For tax year 2008
Form –IT-272 College Tuition Credit
Form IT-272 College Tuition Credit
Mail your New York State income tax
return by April 15, 2009
Mail to:
State Processing Center
PO BOX 61000
Albany, New York 12261-0001
Income Tax Filing TIPS
 Remember to:
• Sign your NYS income tax return.
• Enter your Social Security Number on your
income tax return.
• Complete Form IT-2 from your W-2
information and attach the IT-2.
Thank you for coming!
The material included in this presentation is intended for
international students and scholars in New York State
who are in the U.S. on F-1 or J-1 visas.
For more information, please refer to NYS Division of
Taxation and Finance forms, instructions and publications.