New York State Department of Taxation and Finance

Resident Alien International Students and Scholars Spring 2012 Workshop

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. Therefore, you may be considered a resident alien for federal (IRS) income tax purposes and still be considered a nonresident for NYS income tax purposes or vice versa.

Once you determine your 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 are a graduate student or scholar, the rules for determining NYS residency or nonresidency are different than those for undergraduate students.

Graduate Student & Visiting Scholar Rules

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 off-campus apartment/house) for more than eleven months during the calendar year 2011 AND spent more than 183 days in New York, you are a New York State resident for income tax purposes.

Yes No

Did you live in an on-campus apartment or an apartment or house off campus in NYS during the calendar year 2011?

If yes, did you maintain (rent) it for more than 11 months during the calendar year 2011?

Did you spend more than 183 days in New York State during the calendar year 2011?

ONLY if you answered YES to ALL of the above, are you considered a resident for NYS 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.

Did you receive a NYS refund during in the calendar year 2011?

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 2011. 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 ShouldI Complete?

Note:Form 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:• IT-201 New York Resident Income tax return and

• Form IT-2 for wages (if W-2 received)

Who Must File a NYSIncome 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

federal (IRS) income tax return$7,500 if married & filing separate income tax returns$15,000 if married & filing joint income 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 one of the following conditions:

You are required to file a federal (IRS) income tax return

Your federal income is more than: $4,000 for single and married

$3,000 if single & can be claimed on another taxpayer’s federal (IRS) income tax return,

You want to claim a refund or credit

General NYS Income TaxFiling Guidelines

NYS Conforms with Internal Revenue Service

Your Federal Adjusted Gross Income (from Form 1040-EZ, 1040-A or 1040) is the starting point in computing your NYS income tax return.

NYS Source Income for nonresidents is the Federal Income you reported to the IRS that was 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.

New York State Tax Filing Status

In most cases, the taxpayer must use the same filing status on the New York State income tax return that was used on the federal (IRS) income tax return.

EXCEPTIONS:• Married taxpayers who are filing a federal (IRS) joint income tax

return when:– One spouse is a NYS resident and the other spouse is a non-resident or part-year resident of NYS. In that case, you would either: 1) file a joint NYS income tax return as if you were both NYS residents OR 2) file separate NYS income tax returns and check the box for “married filing separate”.

New York State 2011 Exemptions

Dependent Exemption: $1,000

New York State Personal Exemptions for the taxpayer and spouse are NOT allowed.

NYS 2011 Standard Deduction Amount

Singlecan be claimed on another person’s income tax return

Singlecannot be claimed on another person‘s income tax return

Married Filing Jointly

Married Filing Separately

Head of Householdwith qualifying person

Qualifying Widow(er)with dependent child

Filing Status

$3,000

$7,500

$15,000

$10,500

$15,000

$7,500

Standard Deduction

Taxable Scholarships and Fellowships

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 income tax return.

State Income Tax Refunds

If you included a 2010 State income tax refund you received in 2011 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.

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 (IT- 201-I for NYS residents or IT-203-I for NYS nonresidents) for household credit chart.

How do I Prepare a NYS Resident Income Tax Return?

E-filing Your NYS Income Tax Return

NYS offers free e-filing for certain NYS residents filing a federal (IRS) Form 1040-EZ, 1040-A or 1040.

Visit our website to determine if you are eligible for free e-filing: www.tax.ny.gov/pit/efile/freefile_eligibility1.htm • You may be eligible if you earned $57,000 or less in 2010 and

filed a federal (IRS) resident income tax return form 1040-EZ, 1040-A or 1040.

If you qualify, you can free e-file both your federal (IRS) resident income tax return and your NYS income tax return from the NYS tax website.

Filing a resident NYS income tax return

Kumar Dali is a graduate student and has been in the U.S. for more than five years and filed as a resident for federal (IRS) purposes. Kumar Dali moved to New York State in August 2010. For the calendar year 2011 (tax year 2011) Kumar rented an apartment in NYS for the entire year. He went home to his country on May 15, 2011 and returned to NYS on August 22, 2011. While he was away from NYS, he continued to maintain his apartment.

Note: Scholars follow the same rules as graduate students.

You must complete federal (IRS) Form 1040-EZ, 1040-A or 1040

before filling out your NYS Income Tax Return

Yes No

Did you live in an on-campus apartment or an apartment or house off campus in NYS during the calendar year 2011?

X

If yes, did you maintain (rent) it for more than 11 months during the calendar year 2011?

X

Did you spend more than 183 days in New York State during the calendar year 2011?

X

ONLY if you answered YES to ALL of the above are you 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.

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.

W-2 from the State of New York

Kumar Dali3636 Main StBuffalo NY 14214

Collegetown NY 00000

2011

XXX-XX-0000

16-XXXXXXX

16-XXXXXXX

Transfer ALL W-2 Information to Form IT-2

Completing IT-201School District NAME and CODES can be found on page 47 of the

instructions (this is generally the city/town where you reside)

Erie County School District Names and Codes

From page 47 in IT-201 Instructions booklet - Kumar lived in Erie County in Buffalo, New York

Transfer the amounts from Form 1040-NR-EZ

Line 37 amount to figure 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-201 Instructions booklet beginning on page 51.

Enter tax amount on line 39

NYS Household Credit chart for a single person who CANNOT be claimed on another taxpayer’s federal income tax return

Note 1: For most taxpayers, federal Adjusted Gross Income is the amount from Form IT-201, Line 18.Note 2: This amount could be 0 or a negative amount.

Sales and use tax line 59 – Do not leave blank

Line 72 - Enter New York Withholding Tax

Sign and Date NYS Income Tax Return

Kumar Dali graduate student

2/28/2012

What do I do with the state copy of the W-2?

If you are filing a paper copy of the 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

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

Due Date of NYS Income Tax Return

Filing due dates for your 2011 NYS Income Tax Return• Income tax return: April 17, 2012 • Request for extension of time to file:

April 17, 2012

Extensions

Form IT-370 will extend the due date by six months

You can file Form IT-370 on-line on at www.tax.ny.gov.

If you owe income tax to New York, your tax payment is also due by April 17, 2012.

Credits Available to NYS Residents

While many credits are limited to NYS residents, there are NYS credits you may be eligible for if you are filing a federal (IRS) resident income tax return (Form 1040-EZ,1040-A or 1040)

• Form IT-215 – Earned income Tax credit (30% of federal credit claimed minus household credit )

• Form IT-216 – Child Care and Dependent Credit (110% to 20% of federal credit claimed )

For a completed list of NYS credits: www.tax.ny.gov/pit/credits/income_tax_credits.htm

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.

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.

Nonresidents of NYS

There are detailed instructions for completing a NYS nonresident income tax return on the ISSS website. • www.buffalo.edu/intlservices/tax2.html

Free Tax Information518-457-5181

(foreign language assistance is available)

VISIT OUR WEB SITE www.tax.ny.gov

Thank you for coming!

For more information, please refer to NYS Division of Taxation and Finance forms,

instructions and publications.