TAX WORKSHOP

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TAX WORKSHOP

• Presented to
• NEW YORK STATE
• NONRESIDENT STUDENTS
• AND SCHOLARS

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Toll Free Tax Information1-800-225-5829(foreign
language assistance is available)

• VISIT OUR WEB SITE AT
• www.nystax.gov

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New York State Income Tax

• 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.

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Federal Conformity

• New York State complies with ALL tax treaties
  that the Internal Revenue Service uses.
• Your Federal (IRS) Taxable Income is the starting
  point in computing your New York State Income
  Tax.
• Note If you earned income in any other state
  in the United States please consult that state
  for income filing requirements.

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You must complete IRS Form 1040NR-EZ or 1040NR
before filling out Form IT-203.
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New York State Income Tax for nonresident alien
students scholars

• Almost all nonresident alien students and
  scholars are in New York temporarily and are
  nonresidents for income tax purposes.
• However, if you do not have a domicile (a place
  you intend to return to as your permanent home)
  outside New York State and you maintained a
  permanent place of abode (residence) in New York
  State, you may be required to file other New York
  State income tax returns.

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Do I have to file a New York State IT-203
nonresident income tax return?Yes, if you meet
any of the following conditions

• Your New York income is greater than the
  standard deduction amount, which is
• 7,500 for single individuals
• 3,000 if single can be claimed on another
  taxpayers federal (IRS) return
• 6,500 if married and filing separate tax returns
• You want to claim a refund
  

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New York State Nonresident Tax Forms

• Form IT-203, Nonresident and Part-year Resident
  Income Tax Return
• AND YOU MAY BE REQUIRED TO ATTACH to form IT-203
  
• Form IT-203-ATT, Income Allocation and Itemized
  Deductions

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Form IT-203 Filing Status Guidelines for
Nonresident Aliens

• If you checked single on your 1040NR-EZ or
  1040NR and you are required to file Form IT-203,
  you MUST check single as your filing status on
  your Form IT-203.
• If you checked married on your 1040NR-EZ or
  1040NR, you must check married filing separate
  as your filing status on your Form IT-203.
  (Married filing joint is not allowed.)

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Form IT-203 Guidelines

• Unlike the IRS tax return, NO personal exemption
  is allowed for you and NO personal exemption is
  allowed for your spouse on form IT-203.
• You are allowed the SAME amount of DEPENDENT
  EXEMPTIONS as claimed on your IRS tax return.
• Unlike the IRS tax return, you may ALL claim a
  standard deduction.

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Form IT-203 Guidelines

• If any part or your scholarship or fellowship was
  included as INCOME (for room and board) on your
  IRS return, then enter it as OTHER INCOME on your
  New York State tax return.
• INTEREST AND DIVIDENDS ARE NOT TAXABLE TO A NEW
  YORK STATE NONRESIDENT.
• If you included as income your 2003 State Income
  tax refund, it is not taxable to New York State.

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New York State and local sales 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 such purchases through the internet,
  by catalog, or from television shopping channels.
  
• Most tangible personal property is subject to
  tax. Examples are clothing, jewelry, electronic
  equipment, furniture, prewritten software, books
  (excluding text books), compact disk, videos,
  etc.

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Sales and use tax continued

• Line 52 (IT-203) is used for you to report the
  amount of sales tax you owe. If you do not owe
  sales tax enter 0 on line 52.
• There are instructions (page 38) to assist in
  computing the amount of use tax due on a single
  purchase of less than 1000
• If the purchase of a single item costing 1000 or
  more, compute the exact amount of use tax due
  using the applicable tax rate.

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Reporting sales tax ONLY

• If you are not required to file a New York State
  personal income tax return (IT-203), you may
  report the amount of sales and use tax on form
  ST-140.
• This form is due 4/15/2005

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Sample W-2 Form
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(No Transcript)
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Complete Lines 1 through 18 from 1040NR-EZ or
1040-NR federal amount column and income you
earned in New York State in New York State amount
column
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From Federal Adjusted gross income, you determine
NYS adjusted gross income. If you included an
amount as income on the 1040NR-EZ or 1040NR from
your state refund that you received for tax year
2003, it is not income or taxable to New York
State.
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Page 2 of IT-203
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IT-203 page 2 continued line 57 is from W-2
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If not living in housing provided by University
check yes in item F and complete IT203-ATT
Joy Kim
2/23/05 optional
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Form IT-203-ATT
For Nonresident Alien Students Complete this
form ONLY if you live in housing that is NOT
University living quarters and ONLY if you are
filing form IT-203. The form IT-203-ATT is
an attachment to IT-203. DO NOT FILE this form
alone.
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Mail your New York State tax return by 4/15/05
Mail to State Processing Center PO BOX
61000 Albany, New York 12261-0001
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Income Tax filing TIPS . . . remember to

• Sign your tax return.
• Enter your Social Security Number or your IRS
  Individual Identification Number on your tax
  return.
• Staple all state copies of your W-2 to the
  front bottom of your tax return.
• Attach Form IT-203-ATT to Form IT-203 if you
  maintain living quarters in New York State.

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Thank You The material included
in this slide show is intended for nonresident
alien students and scholars in New York State on
a United States F-1 or J-1 visas, for more
information please refer to our forms,
instructions and publications.