New York State Department of Taxation and Finance International Students and Scholars

New York State Department of Taxation and Finance International Students and Scholars
New York State
Department of Taxation and Finance
International Students and Scholars
Spring 2011 Workshop
Please Note:
The PowerPoint presentation, handout
and a webcast of this presentation
are available at
www.buffalo.edu/intlservices/tax2.html
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 income tax return.
Filing a NYS Income Tax Return
 You must first determine if you are considered a NYS
resident or a NYS nonresident for income tax purposes.
 New York State residency rules differ from those of the
Internal Revenue Service.
 Once you determine residency status for NYS income tax
purposes, then you must determine if you are required to
file a NYS income tax return.
Undergraduate Student Rules
 Undergraduate full-time students, whose permanent
home is not New York, would be considered NYS
nonresidents for income tax purposes.
 Note: If you were a graduate student, the rules for
determining NYS residency status are different than those
for undergraduate students.
 If you are NOT a full-time undergraduate student and your
domicile (permanent home) is NOT New York State, but you
maintained a permanent place of abode (on-campus or offcampus apartment/house) for more than eleven months
during the calendar year 2010 AND spent more than 183
days in New York, you are a New York State resident for
personal income tax purposes.
If you are NOT a full-time undergraduate student, answering
these questions will help determine whether or not you are a
NYS resident for NYS income tax purposes.
Yes
Did you live in an on-campus apartment or an apartment or
house off campus in NYS during the calendar year 2010?
If yes, did you maintain it (rent) for more than 11 months in
the calendar year 2010?
Did you spend more than 183 days in New York State during
the calendar year 2010?
ONLY if you answered YES to ALL of the above, you are
considered a resident for NYS income tax purposes.
No
Did you receive a NYS refund during in the
calendar year 2010?
 The New York State Department of Taxation and Finance does
not mail Form 1099-G, which reports to you the amount of the
New York State tax refund you may have received in 2010. You
may obtain that information by calling the 1099-G Hotline at
(518) 457-5181 and speaking with a department representative.
 Note: If you took an itemized deduction on your federal income
tax return for state and local income taxes and received an
income tax refund from the state, the Internal Revenue Service
will require you to include the refund amount as income on your
federal (IRS) income tax return.
Which Tax Forms Should
I Complete?
Note:
Forms requirements differ for
NYS residents and nonresidents
Which NYS tax forms should I 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 in NYS, and
• 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) and
• Form IT-2 for wages (if W-2 received)
Who Must File a NYS
Income Tax Return?
Note:
Filing requirements differ for
NYS residents and 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 line 31 on
form IT-203) 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::
 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
General NYS Income Tax
Filing Guidelines
NYS Conforms with Internal Revenue Service
 New York State (NYS) complies with ALL tax treaties that
the Internal Revenue Service uses.
 Your Federal (IRS) Adjusted Gross Income is the starting
point in computing your New York State income tax. The
amount you include as income on the federal return is
transferred to the NYS income tax return.
 New York State-source income for nonresidents is your
Federal (IRS) Income that you earned in New York State.
 New York State income for residents is the TOTAL Federal
Income that you earned.
Note: If you earned income in any other state in the U.S., please
consult that state for income tax filing requirements
General Guidelines
 If any part of your New York scholarship or New York
fellowship was included as INCOME on your federal (IRS)
income tax return, then enter it on the line for OTHER
INCOME on your NYS personal income tax return.
 If you included the 2009 State income tax refund you
received in 2010 as income on your federal (IRS) income tax
return, you can subtract this amount on your New York State
Income Tax return before you begin computing your New
York State Income taxes.
Filing Status Guidelines
 If you checked “single” on your federal (IRS) income tax return
and are required to file 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 federal (IRS) income tax return,
you must check “married” on your NYS income tax return.
 If you are married and filing federal Forms 1040-NR or 1040-NREZ, you must check “married filing separate” as your filing status
on your NYS income tax return.
General Guidelines
 Unlike the federal (IRS) income tax return, NO
PERSONAL EXEMPTION is allowed for you or your
spouse on the NYS income tax return.
 You are allowed the SAME number of DEPENDENT
EXEMPTIONS as claimed on your federal (IRS) income
tax return. The New York Dependent Exemption is $1000.
 Unlike the federal (IRS) income tax return, EVERYONE
filing a NYS income tax return may claim a New York
STANDARD DEDUCTION.
NYS 2010 Standard Deduction Amount
Filing Status
Standard Deduction
Single
$3,000
can be claimed on another’s income tax return
Single
cannot be claimed on another ‘s income tax return
$7,500
Married Filing Jointly
$15,000
Married Filing Separately
$7,500
Head of Household
$10,500
with qualifying person
Qualifying Widow(er)
with dependent child
$15,000
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 such as clothing, jewelry,
furniture, computers, videos, etc. is subject to New York and
Local Sales tax.
IF YOU DO NOT OWE NYS SALES TAX, ENTER A ZERO IN THE
SALES TAX LINE. DO NOT LEAVE THE LINE BLANK.
Who is entitled to a NYS household credit?
Individuals who:
 Cannot be claimed on another person’s federal income tax
return AND
 Whose tax filing status and income on the NYS income tax
return (either as a New York resident or nonresident) is:
• Single and federal adjusted gross income is $28,000 or less
• Married and federal adjusted gross income is $32,000 or less
 The household credit is NOT refundable and will only
reduce your NYS tax.
 See instructions booklet for household credit chart.
How do I Prepare a NYS Nonresident
Income Tax Return?
You must complete your Federal (IRS)
Income Tax Return before completing your
NYS Income Tax Return.
Do NOT include on your NYS Income Tax
Return any income that is exempt because
of your country’s treaty with the U.S.
Joy Kim is attending the State University of New York Graduate
School. She received her undergraduate degree from the
University of California. She moved to New York from
California on June 30, 2010 and, since then, has been living in
an apartment in New York. She has been in the United States
for five years or less and filed a nonresident (1040NR-EZ)
federal income tax return.
Note: Scholars follow the same rules as graduate students.
Joy Kim is a full-time graduate student. Answering these questions
will help her determine whether she should file her NYS income tax
return as a NYS resident or nonresident.
Yes
Did you live in an on-campus apartment or an apartment or
house off campus in NYS during the calendar year 2010?
X
X
If yes, did you maintain it (rent) for more than 11 months in the
calendar year 2010? Joy moved June 30, 2010
Did you spend more than 183 days in New York State during
the calendar year 2010? June 30- December 31 = 185 days
ONLY if you answered YES to ALL of the above are you
considered a resident for NYS income tax purposes.
Because Joy answered NO to maintaining a place for
more than 11 months, she files as a NYS nonresident.
No
X
When completing a New York State personal income tax return, you will transfer
to the NYS return only the amounts included in federal adjusted gross income.
W-2 from California
W-2 from New York
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,
transfer your W-2 information onto NYS Form IT-2.
 DO NOT forget to complete the NYS withholding
information on Form IT-2.
 Attach Form IT-2 to your NYS income tax return
 DO NOT attach a W-2 to your NYS income tax return.
Keep the state copy for your records.
Note: Obtain Form IT-2 from www.tax.ny.gov
Transfer ALL W-2 Information to Form IT-2
The information from all of
your Forms W-2 must be
transferred to Form IT-2
even if the amount is NOT
taxable income in New
York State. You should
only complete Boxes 15-20
if you have a Form W-2
because of wages earned
in New York.
Completing IT-203
Complete Lines 1 through 18. Transfer the amounts from your federal income tax
return to the Federal Amount column and income you earned in New York State
(New York-source income) to the NYS amount column.
Start with your Federal Adjusted Gross Income. Then determine your NYS Adjusted Gross
Income. If you included the state refund that you received in 2010 as income on your federal
income tax return, subtract it on line 24 to arrive at your NYS Adjusted Gross 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 Booklet
Line 38 NYS taxes – see next slide for Household Credit Chart
NYS Household Credit Chart for a single person who CANNOT be
claimed on another taxpayer’s federal income tax return
Line 46 NYS taxes – amount of taxes allocated to New York Income
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 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.
Note: You may need to complete Form IT-203B
Joy Kim
If you maintain living quarters in NYS, and are completing an
IT-203, Nonresident Income Tax Return, complete Section B on
Form IT-203-B and attach it to Form IT-203.
Filing a resident NYS income tax return
 Kumar Dali is a graduate student (scholars follow the same
rules as graduate students) and has been in the United States
for less than five years and filed as a nonresident alien for
federal (IRS) purposes. Kumar Dali moved to New York in
August 2009. For the calendar year 2010 (tax year 2010)
Kumar rented an apartment in New York State for the entire
year. He went home to his country on May 15, 2010 and
returned to New York on August 22, 2010. While he was
away from New York, he continued to maintain his apartment.
Kumar is NOT a full-time undergraduate student. Answering
these questions will help him determine whether or not he is
a NYS resident for NYS income tax purposes.
Yes
Did you live in an on-campus apartment or an apartment or
house off campus in NYS during the calendar year 2010?
X
If yes, did you maintain it (rent) for more than 11 months in
the calendar year 2010?
X
Did you spend more than 183 days in New York State during X
the calendar year 2010?
ONLY if you answered YES to ALL of the above, you are
considered a resident for NYS income tax purposes.
Because he answered YES to all three questions, he is a
resident for NYS income tax purposes.
No
W-2 from the State of New York
101-00-0000
Collegetown NY 00000
Kumar Dali
3636 Collegetown
Main St
NY 00000
Buffalo NY 14214
2010
2010
Transfer ALL W-2 Information to Form IT-2
Completing IT-150 – School District NAME and CODES can be found
on page 37 of the Form IT-150/201 Instructions Booklet.
Transfer the amounts from Form 1040-NR EZ
Line 26 amount for NYS taxes – see next slide for Tax Chart
If you have NYS taxable income, find your income tax in the tables in the
Form IT-150/201 Instructions Booklet beginning on page 41.
Household Credit
NYS Household Credit chart for a single person who CANNOT be
claimed on another taxpayer’s federal (IRS) income tax return
Sales and use tax – Do not leave blank
Note: Line 46
- Enter
New York
Tax
Line
46 - Enter
New tax
YorkWithholding
Tax Withheld
Sign and Date NYS Income Tax Return
Kumar Dali
graduate student
2/28/11
Where to File NYS Income Tax Returns
 If enclosing a payment (check or money order), mail your
NYS income tax return to:
• STATE PROCESSING CENTER
• PO BOX 15555
• ALBANY, NY 12212-5555
 If not enclosing a payment, mail your NYS income tax
return to:
• STATE PROCESSING CENTER
• PO BOX 61000
• ALBANY, NY 12261-0001
NYS residents who earned income in other states
 If you are a New York State resident for income tax
purposes, your total income, as reported to the IRS on
your federal income tax return, is reported on your NYS
resident income tax return.
 However, if you are required to pay taxes to other states,
you may be entitled to claim a resident tax credit by
completing the other state’s income tax return first and then
completing Form IT-112R, NYS Resident Tax Credit.
 You cannot use the short form (Form IT-150) if you are
claiming the resident tax credit. The credit you calculate is
entered on line 41 of Form IT-201. You must attach Form
IT-112R to Form IT-201 and Form IT-201-ATT.
General Guidelines
 DO NOT attach ANY of the federal (IRS) tax forms 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 Forms W-2 or 1042-S to New
York State.
 DO NOT send any other federal forms to New York State.
Due Date of NYS Income Tax Return
 Filing due dates for your 2010 NYS Income Tax Return
• Income tax return: April 18, 2011
• Request for extension of time to file: April 18, 2011
• Note: There are limited circumstances under which
nonresident aliens filing as a NYS nonresident can file
on June 15, 2011 and enter code E-4 on Form IT-203.
This is only possible if the IRS (federal government)
allows you to file your 1040NR or 1040NR-EZ on
June 15, 2011.
Extensions
 Form IT-370 will extend the due date for 6 months
 You can file Form IT-370 on-line on @ www.tax.ny.gov.
 Your NYS Income Tax Return must be filed by April 18,2011.
 If you owe income tax to New York, your tax payment is also
due by April 18, 2011.
Income Tax Filing Tips
 Remember to:
• Sign your income tax return.
• Enter your Social Security Number on your
income tax return.
• Complete Form IT-2 using your Form W-2
information and attach Form IT-2.
Free Tax Information
518-457-5181
(foreign language assistance is available)
VISIT OUR WEB SITE
www.tax.ny.gov
QUESTIONS?
THANK YOU
The material included in this slide show is intended only to
highlight NYS tax issues as of the date presented. For
more comprehensive information, please refer to our
TSB-M’s, forms, instructions and publications.
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