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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