Transcript Hornell-Corning-Steuben County Empire Zone

New York State
Department of Taxation and Finance
Resident Alien International
Students and Scholars
Spring 2009 Workshop
Please Note:
The PowerPoint presentation, handout
and a webcast of this presentation are
available at
www.buffalo.edu/intlservices/
tax4.html
Toll Free Tax Information
1-800-225-5829
(foreign language assistance is available)
VISIT OUR WEB SITE
www.nystax.gov
New York State (NYS) Income Taxes
New York State’s definition of Resident and
Nonresident, for income tax purposes, differs
from the Internal Revenue Service’s definition.
Therefore, you may be considered a resident
alien for federal income tax purposes and still be
considered a nonresident for New York State tax
purposes or vice versa.
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
personal 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.
Changes in 2008
 PLEASE NOTE: The NYS regulations have changed
regarding 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
2007, you may be required to complete a different New York
State income tax form for tax year 2008.
 The form you may be required to file may be different for you
than for your friend and may differ from year to year,
depending on your living arrangements and the amount of
time you were present in New York State.
New York State Income Tax for
Nonresident Alien Students & Scholars
 If your domicile (a place you intend to return to as your
permanent home) is outside New York State, 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 is 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 it
is owned by the taxpayer.
 Any construction (place where you reside) which does not
contain facilities ordinarily found in a dwelling (Ex. facilities
for cooking, bathing, etc.) will generally not be deemed a
permanent place of abode.
 Therefore, dormitory rooms (residence halls) that are
NOT apartment style are not considered a permanent
place of abode under NYS tax law.
Resident or Nonresident?
 If your domicile is NOT New York State, but you
• maintained a permanent place of abode (Ex. an apartment)
for more than 11 months during 2008) AND
• spent more than 183 days in New York, THEN
• you may be required to file a NYS resident income tax
return short form (Form IT-150).
• Note: If you have taxable scholarship, then you will need to
file a NYS resident income tax return long form (Form IT201) to report the taxable scholarship.
• Note: It does not matter if your stay was temporary.
Resident or Nonresident?
 If your domicile is NOT New York State and you
• did NOT maintain a permanent place of abode for more
than 11 months during 2008, THEN
• then you may be required to file a NYS nonresident
income tax return (Form IT-203)
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 2008?
Did you spend more than 183 days in New York
State during the calendar year 2008?
If you answered YES to ALL of the above, you are
considered a resident for NYS income tax
purposes.
No
Who Must File a NYS
Income Tax Return?
Note: Filing requirements differ for NYS
residents and NYS 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) 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
 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 (IRS) income tax
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 federal (IRS) income tax return
 You want to claim a refund or credit
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 taxpayer filing a federal (IRS) joint income tax
return when:
1) If one spouse is a NYS resident and the other spouse
is a non-resident or part-year resident of NYS, then
you would either:
a) file a joint NYS income tax return as if you were
both NYS residents.
b) file separate NYS income tax returns and check the
box for “married filing separate”.
New York State 2008 Exemptions
 Dependent Exemption: $1000
 New York State Personal Exemptions for
the taxpayer and spouse are NOT allowed.
New York State Standard Deduction Amount
 2008 NYS Standard Deduction amount:
$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 NYS
income tax returns
General Guidelines
 If any part or your scholarship or fellowship was included as
INCOME (for room and board) on your federal (IRS) income
tax return, then enter it on the line for OTHER INCOME on
your NYS income tax return.
• Remember: If you are filing as a resident, you should file
Form IT-201 to report your taxable scholarship.
 If you included your 2007 State income tax refund as
income on your federal (IRS) income tax return, you can
subtract it on your NYS income tax return.
 Only enter the income reported on your federal (IRS)
income tax return onto your NYS income tax return.
Who is entitled to a NYS household credit?
Individuals who:
 Cannot be claimed on another person’s federal (IRS) income
tax return AND
 Whose tax filing status and income on the NYS income tax
return are:
• Single and federal adjusted gross income is $28,000 or less
(Form IT-150, line 11 OR Form IT-201, line 18 OR Form IT-203,
federal amount column, line 18)
• Married and federal adjusted gross income is $32,000 or less
(Form IT-150, line 11 OR Form IT-201, line 18 OR Form IT-203,
federal amount column, line 18)
Who is entitled to a NYS household credit?
 The household credit is NOT refundable and will
only reduce your New York State tax.
 See Instructions booklet for household credit chart.
• Page 39 in IT-203 instruction booklet
• Page 22 in IT-150/IT-201 instruction booklet
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 is subject to New York and
Local Sales tax.
Examples: clothing, jewelry, electronic equipment,
furniture, prewritten software, books (excluding textbooks),
compact disks, videos, etc.
For more information see Publication 774, “Purchasers’
Obligations to Pay Sales and Use Tax Directly to the Tax
Department, Questions and Answers”
Which NYS tax form do I need to file?
 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 (to report taxable scholarships)
• Form IT-2: for wages (if W-2 received)
 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 lived when you maintained a
permanent place of abode
• Form IT-2: for wages (if W-2 received)
W-2 from the State of New York
What do I do with the state copy of the W-2?
 If you are filing a NYS income 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 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 NYS income tax return (either the
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
You must complete federal (IRS)
Form 1040-EZ, 1040-A, or 1040
before filling out
your NYS Income Tax Return
Whether you are completing a NYS nonresident or resident income tax
return, you will transfer the income amounts from the Form 1040-EZ to
your NYS income tax return.
Completing IT-150 – Joy, a graduate student, lives in an apartment in
New York and maintained it for all of calendar year 2008.
Transfer the amounts from Form 1040-EZ.
Line 26 amount for NYS taxes – see next slide for Tax Chart
If you have NYS taxable income, find your income tax in the tables in the
Instruction booklet.
Household Credit
NYS Household Credit chart for a single person who CANNOT be
claimed on another taxpayer’s federal income tax return
Note: Line 40 Earned Income Tax Credit
Sign and Date New York State Income Tax Return
JOY KIMJoy Kim
Student
2/19/08
 IT-215 – Earned Income Tax Credit
• You must claim the federal Earned Income Tax Credit for 2008
• 30% of the federal Earned Income Tax Credit - However, the New
York State Earned Income Credit must be reduced by the amount of
any Household Credit you are allowed.
IT-215 – Earned Income Tax Credit
Credits available to full-year NYS residents only
 IT-213 - Empire State Child Credit
• Must qualify for Federal (IRS) Child Tax Credit
• Refundable for children ages 4-16
• Resident taxpayers may claim a credit equal to the greater of a) $100 times
the number of children who qualify for the Federal Child Tax Credit, or b) 33
percent of the taxpayer’s allowed Federal Child Tax Credit.
• Must qualify for Federal Child Tax Credit.
 IT-272 – Claim For College Tuition Credit
• up to $10,000 per eligible student for undergraduate tuition
expenses only
• 4% refundable credit with a maximum of $400
• Cannot be claimed as a dependent on another person’s
federal income tax return
Mail your New York State income tax
return by April 15, 2009
Mail to:
State Processing Center
PO BOX 61000
Albany, New York 12261-0001
E-filing your NYS Income Tax Return
 NYS has free e-filing for certain NYS resident
aliens filing a federal 1040-EZ, 1040-A or 1040.
 Visit our website to determine if you are eligible for
free e-filing:
www.tax.state.ny.us/elf/free_efile_info.htm
 If you qualify, you can free e-file your IRS income
tax return and your NYS income tax return from
our website.
Nonresidents of New York State
 There are detailed instructions for completing a
NYS nonresident income tax return on the website
of the Office of International Student & Scholar
Services at the University at Buffalo.
• www.buffalo.edu/intlservices/tax2.html
Income Tax Filing TIPS
 Remember to:
• Sign your NYS income tax return.
• Enter your Social Security Number on your
income tax return.
• Complete Form IT-2 from your W-2
information and attach the IT-2.
Thank you for coming!
For more information, please refer to New York
State Division of Taxation and Finance forms,
instructions and publications.