Instructions for Form IT-203 - New York State Department ...

1 Department of Taxation and FinanceInstructions for Form IT-203 Nonresident and Part-Year ResidentIncome Tax ReturnNew York State New York City Yonkers MCTMT(including Instructions for Forms IT-195, IT-203 -ATT, IT-203 -B, and IT-203 -D) IT-203 -IInstructionsBefore you prepare a paper return, consider filing electronically Electronic preparation and filing is fast, easy, and secure. Electronic filers get their refunds up to twice as fast as paper filers. The user-friendly software ensures you file all the right forms and don t miss out on valuable to file and learn you do file a paper return, you may need these additional forms, as well as credit claim Form: to:IT-2 report wages and NYS, NYC, or Yonkers tax withheld (do not submit Form W-2).

2 IT-195 allocate all or a portion of your personal income tax refund to a NYS 529 make a payment by check or money order with your allocate nonresident and part-year resident income and use the college tuition itemized deduction claim the New York itemized report NYS, NYC, or Yonkers tax withheld from annuities, pensions, retirement pay, or IRA payments (do not submit Form 1099-R). IT-203 -ATT report other NYS or NYC taxes or to claim credits other than those reported on Form report NY addition and subtraction modifications not reported directly on Form : To claim a tax credit (with the exception of the household credit and the part-year NYC school tax credit ) you must complete and submit the appropriate credit to topic Print Go to topic Print2 2017 IT-203 -I, Table of contents Access our website at s new for 2017?

3 31099-G information .. 5 How are nonresident and part-year residents taxed? .. 6 Who must file? .. 6 Filing information for same-sex married couples .. 7 Credits for individuals .. 8 Credits for businesses .. 10 Other forms you may have to file .. 12 Filing status and items B through I .. 14 Part-year resident income allocation worksheet .. 17 Line Instructions for Form IT-203 lines 1 through 19 .. 19 New York additions and subtractions .. 25 Standard or itemized deduction and dependent exemptions lines 33 and 35 .. 28 New York State tax line 38 .. 29 New York State household credit line 39 .. 29 New York State child and dependent care credit line 41 .. 30 New York State earned income credit line 43.

4 30 Income percentage line 45 .. 30 Other New York State nonrefundable credits line 47 .. 30 Net other New York State taxes line 49 .. 30 Part-year New York City resident tax line 51 .. 30 Part-year resident nonrefundable New York City child and dependent care credit line 52 .. 30 MCTMT line 52b .. 30line 52c .. 31 Yonkers taxes lines 53 and 54 .. 31 Sales or use tax line 56 .. 32 Voluntary contributions line 57 .. 33 Part-year New York City school tax credit line 60 .. 34 Other refundable credits line 61 .. 35 New York State , New York City, and Yonkers tax withheld lines 62, 63, and 64 .. 35 Check your withholding for 2018 .. 35 Estimated tax payments line 65.

5 35 Calculate your refund or the amount you owe .. 36 Refund options .. 36 Payment options .. 37 Account information line 73 .. 38 Finish your return .. 40 Instructions for Form IT-195 .. 41 Instructions for Form IT-203 -ATT .. 41 Instructions for Form IT-203 -B .. 42 Instructions for Form IT-203 -D .. 44 Additional information .. 47 School districts and code numbers .. 51 New York State Tax Table .. 55 New York State tax rate schedule .. 63 Tax computation New York AGI of more than $107,650 .. 64 Index .. inside back coverWhen to file/Important dates .. back coverNeed help? .. back coverWhere to file .. back coverTable of contentsTo create Web TOC page, turn TOC text off and Web buttons_links ON, make PDF and then turn off Web buttons_links and TOC text back our website at 2017 IT-203 -I, General information 3 General changes for 2017 Allocation of refundBeginning with tax year 2017, there is a new refund choice.

6 Taxpayers may direct deposit all or a portion of their personal income tax refunds to NYS 529 college savings accounts. See the Instructions for new Form IT-195, Allocation of Refund, on page 41. Cost of living adjustmentThe New York State standard deduction and tax rate schedules have been adjusted to reflect the cost of living adjustment required under the Tax Law. New York itemized deductionThe charitable contribution deduction limitation on the New York itemized deduction for taxpayers with New York adjusted gross income (AGI) over $10 million has been extended through tax year 2019. New York State (NYS) source income definitionA recent law change amended and expanded the definition of NYS source income.

7 Nonqualified deferred compensationIf you were required to report certain nonqualified deferred compensation (as required under federal Public Law 110-343, Div. C, 801(d)(2)) on your 2017 federal income tax return, or if any such amounts flowed through to you from a pass-through entity, you must mark an X in the Yes box at item D3. For more information, see the Instructions for item D3 on page to existing credits Excelsior jobs program tax creditThis credit has been extended through December 31, 2029. The credit is also expanded to include life science companies. See Form IT-607, Claim for Excelsior jobs Program tax credit , and its Instructions . For more information on program requirements, see the Empire State Development website at Employee training incentive program (E-TIP) creditThe program has been amended to incentivize companies to include incumbent worker training as part of the expansion and retention projects, and expanded to include training for employees working in life sciences.

8 In addition, the definition of a significant capital investment has been changed. For information about the credit, see Form IT-646, Employee Training Incentive Program tax credit , and its Instructions . Empire State film production creditThis credit has been extended through December 31, 2022. See Form IT-248, Claim for Empire State Film Production Credit, and its Instructions . Empire State film post-production creditThis credit has been extended through December 31, 2022. See Form IT-261, Claim for Empire State Film Post-Production Credit, and its Instructions . New York youth jobs program tax credit (name change)Due to a program name change, the credit, previously known as the urban youth jobs program tax credit , is now called the New York youth jobs program tax credit .

9 The credit is still claimed on Form IT-635, New York Youth jobs Program tax credit ; the credit form s title was updated accordingly. This credit has been extended through December 31, 2022. For information about the program, visit the NYS Department of Labor website at Alternative fuels and electric vehicle recharging property creditThis credit has been extended through December 31, 2022. See Form IT-637, Alternative Fuels and Electric Vehicle Recharging Property Credit, and its Instructions . STAR credit advance paymentBeginning with tax year 2017, the Tax Department can estimate STAR credit advance payment amounts to timely issue checks to property owners. Property owners who receive a notice from the Department stating their estimated STAR credit advance payment check was less than the amount the property owner was entitled to will be able to claim any underpaid amount of the actual STAR credit amount on their timely-filed personal income tax returns.

10 See new Form IT-119, STAR Credit Advance Payment Reconciliation, and its Instructions . Clean heating fuel creditBeginning with tax year 2017, there are changes to the credit definitions. See Form IT-241, Claim for Clean Heating Fuel Credit, and its credits Farm workforce retention creditBeginning with tax year 2017, there is a new credit available for a farm employer or an owner of a farm employer for employing eligible farm employees. See new Form IT-647, Farm Workforce Retention Credit, and its Instructions . NYC school tax credit (rate reduction amount)Beginning with tax year 2017, the School Tax Reduction (STAR) Program rate reduction benefit for New York City residents with taxable income of $500,000 or less has been eliminated.