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NY Nonresident and Part Year Resident

Tax Year 2013

 

This worksheet is used to file the taxpayer's state tax return as a part-year resident or nonresident of New York.

 

Who Must File
A nonresident who receives income from a New York source or part-year resident who received income from any source during the period of New York residency must file a New York state tax return if the income is more than the taxpayer's New York exemptions.

 

See the 2013 Instructions for Form IT-203 for more information and details.

NY-IT-203
Change of Address Enter the taxpayer's full permanent home address only if it is a different address from what is reported on the taxpayer's Form 1040.
Line D Check the box if the taxpayer has a financial account located in a foreign country.
Married Filing Separate Itemizing
Select "Yes" if the taxpayer is filing as Married Filing Separately, and the taxpayer's spouse is itemizing his or her deductions on their New York State Tax return.

 

Select "No" if the taxpayer is filing as Married Filing Separately and the taxpayer's spouse is not itemizing his or her deductions on their New York State Tax return.

Spouse Federal AGI Enter the taxpayer's spouse's federal adjusted gross income (AGI) from the spouse's form 1040, Line 37 if the taxpayer and spouse are married filing separately.
Part Year Residents
Residency Status Select "Yes" or "No" as to whether the taxpayer was a part-year resident of New York State.
County of Residence Select from the dropdown list the county of residence the taxpayer lived in on the last day of the tax year.
School District Select from the dropdown list the school district the taxpayer lived in on the last day of the tax year.
Part Year Resident of NYC Select "Yes" or "No" as to whether the taxpayer, and spouse if married, were part year residents of New York City.
Dates of Residency in NYC If the taxpayer and/or spouse entered "Yes" above, enter the dates for the taxpayer and/or spouse of residency in New York City.
Date of Last Move Enter the date the taxpayer last moved from one residence to another.
First Checkbox Check the box if the taxpayer moved into New York State during the tax year.
Second Checkbox Check the box if the taxpayer moved out of New York state during the tax year and received income from New York sources during the period of nonresidency.
Third Checkbox Check the box if the taxpayer moved out of New York state during the tax year and did not receive income from New York sources during the period of nonresidency.
Yonkers Non-resident Select "Yes" or "No" as to whether the taxpayer, and spouse if married, received Yonkers gross wages or self-employment income as a Yonkers non-resident.
Nonresidents
Living Quarters Select "Yes" or "No" as to whether the taxpayer or spouse maintained living quarters in New York State during the tax year.
Income and Adjustments (New York State Amounts)
Lines 2-18 Enter the amount of income received as follows:
  • Nonresidents-Enter the amount of income that is also included in federal income that was received from any New York source.
  • Part-year residents-Enter the amount of income that is also included in federal income that was received from any New York source, and all income received during the time the taxpayer was a New York resident.

The entries to be made are as follows:

Line 2-Taxable interest income
Line 3-Dividend income
Line 4-Taxable refunds and credits
Line 5-Alimony received
Line 7-Net Capital gain or loss
Line 13-Unemployment compensation
Line 14-Taxable Social Security benefits
Line 15-Other income
Line 18-Amount of federal adjustments

New York Additions
Line 22 Other Additions
Enter the total amount of income in the federal column, and enter the amount from New York sources in the New York column.

 

A-1 - Income from U.S. Obligations Exempt from Federal but not State Tax
Enter the amount of any income from U.S. obligation received or credited to the taxpayer that was exempt from federal income tax but is not exempt from state income tax.

 

A-4 - Health Insurance and the Welfare Benefit Surcharge
Enter the amount of health insurance and welfare benefit fund surcharges deducted from the taxpayer's salary as shown on federal Form W-2 if the taxpayer was a career pension plan member of the New York City Employees’ Retirement System or the New York City Board of Education Retirement System.

 

A-11- College Tuition Savings Distributions (New York's 529 Program)
Enter the taxpayer's current year addition modification if the taxpayer made nonqualified withdrawals from an account established under New York's 529 college savings program.

 

See page 28 of 2013 Instructions for Form IT-203 for the proper worksheet to calculate the current year addition modification amount and ore information on nonqualified withdrawals.

 

A-18- Farmers’ School Tax Credit
Enter the amount of farmers' school tax credit from 2010 that was deducted as school taxes from the taxpayer's federal adjusted gross income.

 

Do not enter any amount if the taxpayer was required to report this amount as federal income.

New York Subtractions
Line 27 Interest Income on U.S. Government Bonds
Enter the amount of interest income earned on U.S. government bonds or other obligations in the federal column, and enter any amounts in the New York column the taxpayer received when he or she was a resident, only if the taxpayer included the amount on Line 2 above.
Line 28 Pension and Annuity Income Exclusion
Enter in the New York column the qualifying pension and annuity income included in the taxpayer's federal AGI as follows:
  • If the taxpayer was age 59½ before January 1st of the tax year, enter the qualifying pension and annuity income included in the previous year's federal adjusted gross income, but not more than $20,000.
  • If the taxpayer became 59½ during the tax year, enter only the amount received after the taxpayer became 59½, but not more than $20,000.

Include up to $20,000 for each spouse individually if married filing jointly, however, one spouse may not use the other's unused portion.

 

Do not enter any amounts of pension income received from New York State, local governments within the state, or a federal government pension plan.

Line 29 Other Subtractions
Enter the total amount of subtraction allowed in the federal column, and enter the amount allowed for New York in the New York column.

 

S-4 - Disability Income Under Former IRC Section 105(d)
Enter the amount of disability income deductible from 2013 IT-221 with the 2013 Instructions for Form IT-221, and file the form with the Tax Department.

 

S-5 - Long-term Residential Care Deduction
Enter the amount of fees up to the amounts listed in the chart paid to a continuing-care retirement community that are attributable to the cost of providing long-term care benefits under a continuing care contract, if the community has been issued a certificate by the NYS Department of Health.

 

Include up to the limit for each spouse individually if married filing jointly, however, one spouse may not use the other's unused portion.

If the age at the end of 2013 is: Then do not claim more than:
40 or younger $ 360
41 to 50 $ 680
51 to 60 $1,360
61 to 70 $3,640
71 or older

$4,550

 

S-6 -New York Organized Militia Pay
Enter the amount of income the taxpayer or spouse received as a member of the New York State organized militia for performing services within NYS due to either state active duty orders issued in accordance with Military Law section 6.1 or federal duty orders, for service other than training, issued in accordance with Title 10 of the United States Code.

  • Do not include any amounts not included in federal income.
  • Do not include any amounts received for regular duties in the organized militia.

S-7 - Military Pay
Enter the amounts as follows:

  • Nonresidents-Enter the amount of military pay included in the taxpayer's federal adjusted gross income received for active service as a member of the armed services of the United States in an area designated as a combat zone in the federal column only. Do not enter any amount in the New York column.
  • Part-Year Residents-Enter the amount of military pay included in the taxpayer's federal adjusted gross income received for active service as a member of the armed services of the United States in an area designated as a combat zone in the federal column. Enter only the military pay, as described, received while the taxpayer was a resident in the New York column.

S-8 - College Tuition Savings Net Deduction
Enter the amounts as follows:

  • Nonresidents-Enter the amount of contributions made to an account established under New York's 529 college savings program up to $5,000 for single taxpayers or $10,000 for taxpayers married filing jointly, in the federal column only.
  • Part-Year Residents-Enter the amount of contributions made to an account established under New York's 529 college savings program up to $5,000 for single taxpayers or $10,000 for taxpayers married filing jointly, in the federal column only. Enter only the contributions, as described, made while the taxpayer was a resident in the New York column.   

S-9 - College Tuition Savings Distributions
Enter the amounts as follows:

  • Nonresidents-Enter the amount of qualified tuition program distributions reported on federal Form 1040, line 21, in the federal column only.
  • Part-Year Residents-Enter the amount of qualified tuition program distributions reported on federal Form 1040, line 21, in the federal column only. Enter only the distributions, as described, received while the taxpayer was a resident in the New York column

S-31 -IRC Section 168(k) Property Depreciation
Enter the amount of the taxpayer's disposition deduction from Part II of the 2013 Form IT-398 and Instructions, and file the form with state return.

Voluntary Gifts and Contributions
Line 57 Voluntary Gifts/Contributions
Enter the taxpayer's voluntary gift/contribution he or she would like to contribute to the funds listed.

 

Note: The taxpayer's contributions/gifts will reduce the taxpayer's refund or increase the taxpayer's tax payment. The taxpayer cannot change the amount(s) of the contribution after the taxpayer files the return.

Payments and Other Penalties and Interest
Line 62 Additional State Tax Withheld (Aside from W-2 Amounts)
Enter the total amount of New York state income tax withheld that is not entered elsewhere on the federal or state return.

 

Do not include any of the following:

  • Amounts reported on the taxpayer's W-2(s) and 1099-R(s) and 1099-G(s) which have already been entered into the return, or
  • Any amounts withheld by another state.
Line 72 Other Penalties and Interest
Enter any penalties and interest due.
Direct Deposit and Debit Card Refund Checkbox
Check the first box if the taxpayer wants any applicable refund deposited into a Business Bank Account, or check the second box if the taxpayer wants any refund applied to a debit card.  
Paid Preparer/ ERO Signature and NYTPRIN Exemption Checkboxes
The Paid Preparer, if applicable, must read the declaration, agree to the declaration and certify the reading and agreement by checking both boxes.
NY FORM IT-203B - Income Allocation and College Tuition Itemized Deductions
Schedule B

Living Quarters Maintained in New York State by Nonresident
Check the box if the taxpayer, as a nonresident, maintained living quarters in New York for the entire year.

 

Enter up to two addresses of living quarters maintained by a nonresident, and check the box if the living quarters at this address is still maintained by the taxpayer.

 

If the taxpayer was not a nonresident maintaining living quarters in New York State, leave this section blank.

 

Number of Days Spent in New York State During the Year
Enter the number of days the taxpayer spent in New York State during the year, including days spent for personal reasons, but not including days spent traveling in the state on common carrier, such as an airplane, train, or bus.

Schedule C College Tuition Itemized Deduction
Enter the name of the eligible student (defined below) and the student's social security number for whom qualified tuition expenses were paid.

 

Enter up to four individual students. If the student attended more than one college, enter the student only once and enter the total amount of qualified tuition expenses for that student.

 

Eligible Student Defined
An eligible student must be the taxpayer, spouse, or dependent enrolled as an undergraduate at an institution of higher education.

 

If the student is a dependent, the taxpayer must be claiming the student as a dependent. If the student is not claimed as a dependent on somebody else's return, the student can claim the credit or deduction on his or her own return.

 

The student does not need to be enrolled in a degree program or attend the college full-time, however, he or she must be taking undergraduate courses.

 

EIN and Name of College
Enter the EIN and the name of the eligible college (institution of higher education) to whom qualified tuition expenses were paid.

 

Institution of Higher Education Defined
The college can be a business, trade, technical, or other occupational school located in or outside the State of New York. The institution must be recognized and approved by either the regents of the University of New York or a nationally recognized accrediting agency or association accepted by the regents. The college must have a course of study leading to a post-secondary degree, certificate, or diploma.

 

Undergraduate Tuition
Select "Yes" from the dropdown list if the qualified tuition expenses were for undergraduate tuition. Otherwise, select "No".

 

Qualified Tuition Expenses
Enter the qualified tuition expenses up to $10,000 per student paid during the year.

 

Subtract from the total expenses paid the amount of any scholarships or financial aid received or by any refunds of qualified expenses paid. The taxpayer must file an amended state return if any of these monies are received after the return has been filed.

 

Qualified Tuition Expenses Defined
Expenses must be for undergraduate enrollment or attendance by the eligible student at an institution of higher learning. The expenses must be paid by cash, check, credit card, or with borrowed funds, including payments from a qualified state tuition program.

 

Expenses paid in the current tax year for the following academic period are considered paid in the current tax year.

 

Do not include any of the following:

  • Tuition paid through the receipt of scholarships or financial aid, which does not include any loans or grants which must be repaid.
  • Amounts paid for room and board, insurance, medical expenses, transportation, or any other similar personal, living or family expenses, or
  • Fees for course-related books, supplies, equipment, and nonacademic activities, even if the fees are required to be paid.
Second and Third Student Enter the information for a second and third student, as applicable, according to the directions above.
NY FORM IT-360.1 - Change of City of Residence
Complete this section only if the taxpayer, and spouse if married filing jointly, had a change in the city of residence either to or from New York City or the City of Yonkers during the tax year. Otherwise, leave this section blank.

 

Change in the City of Residence
A move into or out of New York City or the City of Yonkers is a change in the city of residence if both of the following situations are applicable:

  1. At the time of the move, the taxpayer definitely intended to permanently leave the home and the residence, and
  2. The taxpayer definitely intended to establish a permanent home in a different place.

If the taxpayer is married filing separately, the taxpayer must claim the taxpayer's own items of income and adjustments as if the taxpayer had filed separate federal returns.

Check Boxes Check the box according to the move that occurred as follows, and follow the directions accordingly:
  • New York City Change of Residence-Fill out Parts I, II, and III.
  • City of Yonkers Change of Residence-Fill out Part I only.
  • Both cities Change of Residence-Fill out Parts I, II, and III.
Part I
Lines 1-17
New York Adjusted Gross Income
Enter in the NYC column the portion of federal income and adjustments that the taxpayer accrued from all sources while the taxpayer was a New York City resident.

 

Enter in the Yonkers column the portion of federal income and adjustments that the taxpayer received from all sources while the taxpayer was a Yonkers resident.

 

Accrued
This is income that is not yet received, but is a fixed and determinable amount, and the taxpayer has an unrestricted right to receive it.

 

The taxpayer must include income accrued while the taxpayer was a resident of New York City, even though the money was not received while the taxpayer was still a resident of New York City. The taxpayer can deduct from income received while a resident of New York City any income that was actually accrued before the taxpayer became a resident of New York City.

 

The entries to be made are as follows:

Line 1-Wages, salaries, tips
Line 2-Taxable interest income
Line 3-Dividend income
Line 4-Taxable refunds of state and local taxes
Line 5-Alimony received
Line 6-Business income or loss
Line 7-Capital gain or loss
Line 9-Taxable amount of IRA distributions
Line 10-Taxable amount of pensions and annuities
Line 11-Rent, royalty, estates, and trusts
Line 13-Unemployment compensation
Line 14-Taxable Social Security benefits
Line 15-Other income
Line 17-Amount of federal adjustments

Part I
Line 19
Amount of New York State Adjustments
Enter in the NYC column the amount of additions to or subtractions from the taxpayer's federal adjusted gross income for the period the taxpayer was a New York City resident.

 

Enter in the Yonkers column the amount of additions to or subtractions from the taxpayer's federal adjusted gross income for the period the taxpayer was a Yonkers resident.

 

Calculate
The taxpayer must take the total of additions to New York Income and subtract from that the total subtractions from New York Income. Then, the taxpayer must allocate this total to the amount of time the taxpayer lived in New York City, the City of Yonkers, or both.

 

Additions to New York Income
Additions to New York Income include all of the following:

  • Interest income on state and local bonds and obligations, not including those of New York state or her local governments,
  • Public employee 414(h) retirement contributions from the taxpayer's wages and tax statements, and
  • New York's 529 college savings program distributions.

 

Subtractions to New York Income
Subtractions to New York Income include all of the following:

  • Taxable refunds, credits, or offsets of state and local income taxes,
  • Pensions of NYS and local governments and the federal government,
  • Taxable amount of social security benefits,
  • Interest income on U.S. government bonds,
  • Pension and annuity income exclusion, and
  • New York's 529 college savings program deduction and earnings.

 

See the 2013 Instructions for Form IT-360.1 for more information and details.

Part II
Lines 21-27
Itemized deductions for the City of New York Only
Enter the portion of itemized deductions the taxpayer incurred or paid while he or she was a resident of the City of New York only if the taxpayer is itemizing deductions on his or her state tax return.

 

The entries to be made are as follows:

  • Line 21-Medical and dental expense
  • Line 22-Taxes paid
  • Line 23-Interest paid
  • Line 24-Gifts to charity
  • Line 26-Job expenses and most miscellaneous deductions
  • Line 27-Other miscellaneous deductions
  • Line 29-Reduction for federal itemized deduction limit

Limitations on Deductions
Annual limitations allowed for federal income tax purposes, such as medical expenses, interest, and miscellaneous deduction limitations must be applied separately to the applicable federal items attributed to the taxpayer's New York City period of residence.

 

In determining these amounts, the taxpayer may want to recalculate federal Schedule A as if the taxpayer's allowable federal itemized deductions and the taxpayer's federal adjusted gross income were limited for federal tax purposes to the taxpayer's period of city residence.

Part II
Line 31
Other Subtractions
Enter the amount of state, local and foreign taxes that are entered on the Schedule A on Lines 5 and 8 that were incurred during the taxpayer's period of residency in New York City.
Part III
Lines 37
Dependent Exemptions for the City of New York Only
Enter the dates of the taxpayer's residency in New York City.
Part III
Line 38
Nonresident County
Select from the dropdown list the last county the taxpayer lived in when he or she was not a resident of New York City or the City of Yonkers.
Form Y-203 - Yonkers Nonresident Tax Return
This form is for taxpayers who were nonresidents of the City of Yonkers, but earned income in the city either from wages or from a business or trade.
Item A Residency
Select "Yes" or "No" as to whether the taxpayer was a resident in the City of Yonkers during any part of the tax year.

 

If "Yes", answer questions 1 and 2 as follows:

  1. Enter the dates of residency in the City of Yonkers.
  2. Answer "Yes" or "No" as to whether the taxpayer will be reporting his or her City of Yonkers resident tax on the New York State Return.
    • If "No", enter an explanation.
Item B Apartment or Living Quarters
Select "Yes" or "No" as to whether the taxpayer maintained an apartment or other living quarters within the City of Yonkers during the tax year.

 

If "Yes", enter the address of the apartment or living quarters, and enter the number of days spent in the city of Yonkers during the tax year.

 

Do not count days the taxpayer traveled through Yonkers to use common carriers such as airplanes, trains, or buses.

 

Living Qarters
This includes a house, apartment, co-op, or any other place maintained or paid for by the taxpayer or the taxpayer's spouse, or any Yonkers living quarters maintained for the taxpayer's primary use by another person, family member, or employer.

Item C Self-Employment Income
Enter the taxpayer's business name, address, activity, and Employer Identification Number if the taxpayer reported business income.

 

Checkboxes
Check the box that describes the type of business, including Sole Proprietor, Partnership, or Other.

 

If "Other" is selected, describe the type of business entity next to "Explain Other".

Line 1 Wages and Compensation Earned Entirely in the City of Yonkers
Enter the amount of the taxpayer's wages earned in the City of Yonkers, including amounts allocated to wages earned in the City of Yonkers.

 

Include any amount of 414(h) retirement contributions shown on the taxpayer's federal Form W-2 wage and tax statement(s).

 

Include any amount deducted or deferred from the taxpayer's salary under a New York City flexible benefits program (IRC section 125 plan) established by New York City or by certain other New York City public employers.

 

Amounts Allocated
If the taxpayer earned only part of the taxpayer's wages in Yonkers, figure the amount earned in Yonkers by completing Schedule A on page 2 of the the 2013 Form Y-203. Add the taxpayer's allocated wages to any other amounts to be reported on line 1.

Line 2 Self-employment Income Earned Entirely in the City of Yonkers
Enter the allocated amount of the taxpayer's net earnings from self-employment earned in the City of Yonkers.

 

Include the net earnings from self-employment of ordained, commissioned, or licensed ministers of churches, members of religious orders, and Christian Science practitioners which are subject to tax even if they have elected an exemption from social security coverage.

 

Checkbox
If the taxpayer had a loss from self-employment, check the box and leave line 2 blank.

 

Amounts Allocated
If the taxpayer has no regular place of business outside Yonkers, allocate all net earnings from self-employment to Yonkers.

 

If the taxpayer's net earnings from self-employment were from sources both in and out of Yonkers, figure the amount to be allocated to Yonkers.

 

If the taxpayer kept books and records that fairly and equitably show net earnings from self-employment in Yonkers, the taxpayer may figure the part to be allocated to Yonkers from these books and records.

 

If the taxpayer has not kept the books and records required, figure the amount earned in Yonkers by completing Schedule C of the 2013 Form Y-203 on page 2.

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