New York State Department of Taxation and Finance 2010 International Workshop

New York State Department of Taxation and Finance 2010 International Workshop
New York State
Department of Taxation and Finance
2010 International Workshop
New York State (NYS) Income Taxes
If you did not have income and only need
to file 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 uses.
 Your Federal (IRS) Adjusted Gross Income (Form 1040NR,
1040NR-EZ, 1040, or 1040-A) is the starting point in
computing your New York State income tax.
 New York State source income for nonresidents is your
Federal (IRS) income reported that you received (earned) in
New York State.
 New York income for residents, is the TOTAL Federal
Income you reported to the IRS.
Note: If you earned income in any other state in the United States,
please consult that state for income tax filing requirements
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 that 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 personal income tax return.
New York State Income Tax for
Nonresident Alien Students & Scholars
 If you are not an undergraduate student and your
domicile (a place you intend to return to as your permanent
home) is outside New York State and 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
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 hall) that are NOT
apartment style, are not considered a permanent place of
abode under the meaning of the tax law.
CHANGES IN 2009
 In 2009 The NYS regulations have changed for
undergraduate students regarding the 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
2008 you may be required to complete a different New York
State income tax form for tax year 2009.
 For undergraduate students NYS uses different residency
rules than they do for all others residing in New York State.
Changes for 2009
 If your domicile is not New York State and you are a
full-time undergraduate student enrolled at an institution of
higher education in a degree program leading to a
baccalaureate degree, a dwelling place maintained and
occupied by you while attending the institution is not a
permanent place of abode and therefore you will not be
considered a resident for NYS income tax purposes.
 Therefore, undergraduate full-time students not
domiciled in New York, if filing a NYS income tax return
will be filing as a nonresident of NYS.
Changes for 2009
 New York State Department of Taxation and Finance will
not be mailing the 1099-G’s which reports to you the
amount of overpayment of income taxes, your refund, you
may have received in 2009 from the State of New York.
You may obtain that information by calling the 1099-G
hotline at 518- 485-0799 or toll free 866-698-2946 and
speak with a department representative.
 NOTE: If you took an itemized deduction for State and
Local income taxes and later received a refund from the
state for all or part of that refund, the Internal Revenue
Service will require you to include that amount in income for
the tax year you received the refund.
Resident or nonresident for those that are
not full-time undergraduate students ?
 If your domicile is NOT New York State but you maintained a
permanent place of abode (for example, and apartment) for
substantially all of 2009 (more than eleven months during 2009)
and spent more than 183 days in New York, you may be
required to file a NYS resident income tax return form IT-150,
resident income tax return (short form).
 If you have taxable scholarship then you would need to file the
IT-201,resident income tax return (long form), to report the
taxable scholarship.
If you are NOT a full-time undergraduate student answering these
questions will assist in determining whether or not you are a
New York State resident for personal income tax purposes.
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 2009?
Did you spend more than 183 days in New York State during
the calendar year 2009?
If you answered YES to ALL of the above, you are
considered a resident for NYS income tax purposes.
No
You are NOT a full time undergraduate student
(resident or nonresident) ?
 Your domicile is not New York. You moved into New York in
August of 2009 to attend the university. You reside in
apartment style housing on campus.
 You DO maintain a permanent place of abode. However you
have not maintained the permanent place for substantially all
of the taxable year, therefore you are considered a
nonresident. If you are required to file, you would be filing a
nonresident income tax return (Form IT-203).
You are NOT a full time undergraduate student
(resident or nonresident) ?
 Your domicile is not New York. You moved into New York
in January 2009. You reside in an apartment off campus.
You decide to sign a one year lease. You go home to your
country in May and return in August.
 You maintained a permanent place of abode for
substantially all of the taxable year (more than 11 months)
and spend more than 183 days in NYS you would be
considered a resident. If you are required to file, you would
be filing a resident income tax return. (Form IT-150 or in a
few cases form IT-201).
You are NOT a full time undergraduate student
(resident or nonresident) ?
 Your domicile is not New York. You moved into New York in
January 2009. You reside in apartment style housing (either on
or off campus) until May 2009 when you return home to your
country. You return in August and rent another apartment in
August when you return (either on or off campus) for the
remainder of tax year 2009.
 You maintain a permanent place of abode. However, you did
not maintain it for substantially all of the taxable year (more
than 11 months) you would be considered a nonresident.
Rented five months (January-May) and then four months
(September-December). If you are required to file, you would
be filing a nonresident income tax return form IT-203.
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
• 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)
Filing requirements
 Who must file a NYS income tax return?
 NOTE : Filing requirements differ for NYS
residents and NYS nonresidents
If have determined 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
Filing Status Guidelines
 If you checked “single” on your federal (IRS) income tax
return 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 federal (IRS) income tax
return you are married on your NYS income tax return. If you
checked married filing separate on your federal return you
must check “married filing separate” as your filing status on
your NYS income tax return. Married filing separate is not
allowed for those filing a federal nonresident alien return form
1040-NR or 1040-NREZ. Therefore, it is NOT allowed on the
New York State personal 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. The New York State Dependent
Exemption is $1000.00
 Unlike the IRS tax return, you may ALL filing a
NYS income tax return may claim a New York
STANDARD DEDUCTION.
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. If you are
filing as a resident you would be required to file a long form, IT-201.
 If you included your 2008 State Income tax refund you received in
2009 as income on your IRS tax return, you can subtract it on your
NYS tax return. This is not taxable income on the NYS return and
you are allowed to subtract this amount from your NYS income.
NYS 2009 Standard Deduction Amount
Filing Status
Standard Deduction
Single
$3,000
can be claimed on another's tax return
Single
cannot be claimed on another's 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
When filing a NYS return ?
 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 returns to the New York State.
 Do NOT send any copies of 1042-s or W-2’s New York State.
 DO NOT send any other federal forms to New York State.
New York State and Local Sales Tax
Line 35 on IT150 or line 59 on IT-201 or line 56 on IT-203
 NYS Sales Tax is owed if you purchase property or a service
delivered to YOU in New York State without payment of sales and
use tax; such purchases through the internet, by catalog, or from
television shopping channels.
 Most tangible personal property is subject to NYS
Sales and Use tax: ◘Clothing, jewelry, electronic equipment,
furniture, prewritten software, books (excluding text books),
compact disk, videos, etc. If you owe NYS sales tax the
instruction booklets will assist in your calculations.
 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?
 Cannot be claimed on another person’s federal tax return and
if your income on your NYS personal income tax return:
• Single and your federal adjusted gross income is $28,000 or less
(Form IT-150, line 11, Form IT-201, line 18, Form IT-203, federal
amt. column, line 18)
• Married and your federal adjusted gross income is $32,000 or
less (Form IT-150, line 11, Form IT-201, line 18, Form IT-203,
federal amt. column, line 18)
 The household credit is NOT refundable and will only reduce
your NYS tax.
 See Instruction booklet for household credit chart
W-2 information from California
96-0000001
45-60000000
4000.00
2009
420.00
W-2 received from New York
010-00-0101
16-0000001
6000.00
University of Rochester
School of Medicine and Dentistry
Rochester NY 14604
Joy Kim
1577 Elmwood Ave
Rochester NY 14620
NY
16-0000001
6000.00
240.00
2008
600.00
What do I do with the state copy of the W-2?
 If you are filing a NYS 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 tax personal 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 personal income tax return either an
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
All W-2’s received
the information
must be transferred
to form IT-2 even if
the amount is NOT
taxable income to
New York
You must complete your (federal) IRS personal
income tax return before completing your
NYS personal Income Tax Return.
Do NOT include on the NYS return any income that is
exempt because of your treaty with the United States.
Joy Kim is attending University of New York and is attending
the School of Medicine. She received her undergraduate
degree from University of California. She moved to New York
from the State of California in May 16, 2009 and since May she
has been living in an apartment on Elmwood Ave.
She has been in the United States for five years or less and
filed a nonresident (1040NR-EZ) US tax return.
What NYS return does she file?
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 NYS amount column.
Start with your Federal Adjusted gross income, then determine your NYS adjusted gross
income. If you included your state refund that you received in 2009 as income on your
federal income tax return subtract it on line 24 to arrive at 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
NYS household credit chart for a single person that CANNOT
be claimed on another taxpayer’s federal return
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 Return
JOY KIM
Student
2/19/10
If you maintain living quarters (permanent place of abode) in
NYS complete section B on form IT-203-B only if you are
required to complete form IT-203.
Where to file PAPER returns – new mailing address
 If enclosing a payment (check or money order), mail your
return to:
• STATE PROCESSING CENTER
• PO BOX 15555
• ALBANY NY 12212-5555
 If not enclosing a payment, mail your return to:
• STATE PROCESSING CENTER
• PO BOX 61000
• ALBANY NY 12261-0001
Due Date of the Income Tax Return
 Filing due dates for your 2009 tax return
• Income tax return April 15, 2010
• Request for extension of time to file April 15, 2010
 Code E4 Nonresident aliens - Enter this code in “Item F” on the front
of the IT-203 ONLY if you are a U.S. nonresident alien for federal
income tax purposes and ONLY if you qualify to file your federal
income tax return on or before June 15, 2010. The filing deadline
for your New York return will also be June 15, 2010.
Extensions
 Form IT-370,will extend the due date for 6 months
 You may e-file extensions using your e-file software or
directly on our website.
 You can file Form IT-370 on-line on @ www.nystax.gov.
Payment options for our on-line extension include ACH debit,
credit card and checks.
 No signature requirement if no tax due.
Income Tax Filing TIPS
 Remember to:
• Sign your tax return.
• Enter your Social Security Number on your tax return.
• Complete Form IT-2 from your W-2 information and
attach the IT-2.
Toll Free Tax Information
1-800-225-5829
(foreign language assistance is available)
VISIT OUR WEB SITE
www.nystax.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 TSBM’s, forms, instructions and publications.
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