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New York State Department of Taxation and Finance

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Title: New York State Department of Taxation and Finance


1
New York State Department of Taxation and Finance
International Students and Scholars Spring 2009
Workshop
2
Toll Free Tax Information 1-800-225-5829 (foreign
language assistance is available)
  • VISIT OUR WEB SITE www.nystax.gov

3
New York State (NYS) Income Taxes
  • If you did not have income and only need to send
    Form 8843 to the IRS, then ……
  • you do not need to file a New York State
    personal income tax return.

4
NYS Conforms with Internal Revenue Service
  • New York State (NYS) complies with ALL tax
    treaties that the Internal Revenue Service (IRS)
    uses.
  • Your Federal (IRS) Adjusted Gross Income (Form
    1040NR-EZ, line 10 or Form 1040NR, line 35) is
    the starting point in computing your NYS income
    tax.
  • NYS Source Income for nonresidents is the Federal
    Income you 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.

5
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.

6
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 would be the home you intend to return to
    after you finish school).

7
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, such as 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 the meaning of the
    tax law.

8
Changes in 2008
  • The NYS Tax Department recently amended
    regulations concerning the definition of
    permanent place of abode, which is a factor in
    determining whether or not you may be required to
    file a resident return or nonresident return.
  • The regulations have changed beginning in tax
    year 2008. You are no longer considered a
    nonresident if you were in NYS temporarily
    (temporary stay) for the accomplishment of a
    particular purpose.

9
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 IT-201) to report the
    taxable scholarship.
  • Note It does not matter if your stay was
    temporary.

10
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)

11

12
Who Must File a NYS Income Tax Return?
  • Note Filing requirements differ for NYS
    residents and NYS nonresidents

13
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
    taxpayers IRS tax return
  • 7,500 if married filing separate tax returns
  • You want to claim a refund.

14
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 return.
  • If your federal income is more than
    4,000 for single
    and married
  • 3,000 if single can be claimed on another
    taxpayers IRS tax return
  • You want to claim a refund or credit

15
Income Tax Filing Status Guidelines for
International Students/Scholars
  • If you checked single on your 1040NR-EZ or
    1040-NR and you are required a NYS income tax
    return, you MUST check single as your filing
    status on your NYS income tax return.
  • If you checked married on your 1040NR-EZ or
    1040NR, you must check married filing separate
    as your filing status on your NYS income tax
    return. (Married filing joint is not allowed on
    the Federal Income Tax return and therefore, not
    allowed on the NYS income Tax Return)

16
General Guidelines
  • Unlike the IRS tax return, NO PERSONAL EXEMPTION
    is allowed for you or your spouse on the NYS
    personal income tax return.
  • 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.

17
The NYS Standard Deduction Amount
  • 2008 NYS standard deduction amount
  • 7,500 for single individuals
  • 3,000 if single can be claimed on another
    taxpayers federal (IRS) return
  • 7,500 if married filing separate tax returns

18
General Guidelines
  • DO NOT attach ANY of the federal (IRS) forms or
    schedules unless you carried on a trade or
    business in New York State for which special
    rules may apply.
  • DO NOT Send any Federal income tax returns to New
    York State.
  • Do NOT send any copies of 1042-Ss or W-2s to
    New York State.
  • DO NOT send any other federal forms to New York
    State.

19
General Guidelines
  • If any part or your scholarship or fellowship was
    included as INCOME (for room and board) on your
    IRS tax return, then enter it on the line for
    OTHER INCOME on your NYS tax return.
  • Remember If you are filing as a resident, you
    should file Form IT-201.
  • If you included your 2007 State Income tax refund
    as income on your IRS tax return, you can
    subtract it on your NYS tax return.
  • Only enter the income reported on your IRS tax
    return onto the NYS tax return.

20
Who is entitled to a NYS household credit?
  • Individuals who
  • Cannot be claimed on another persons federal 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)
  • The household credit is NOT refundable and will
    only reduce your NYS tax.
  • See Instructions booklet for household credit
    chart.
  • Page 39 in IT-203 instruction booklet
  • Page 22 in IT-150/IT-201 instruction booklet

21
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

22
Which NYS tax form do I need to 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 when you
    maintained a permanent place of abode
  • 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
  • Form IT-150 resident income tax return (short
    form) or IT-201 (in limited cases)
  • Form IT-2 for wages (if W-2 received)

23
W-2 from the State of New York
2008
24
W-2 from the State of California
96-0000001
2008
25
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

26
Transfer ALL W-2 Information to Form IT-2

27
IT-2
28
You must complete IRS Form
1040NR-EZ or 1040NR before filling out
Your NYS Income Tax Return
29
Whether you are completing a NYS nonresident or
resident income tax return, you will transfer the
income amounts from the 1040-NR-EZ or 1040-NR.
Do not transfer any amounts exempt by tax treaty.

This column, lines 3-10, is income subject to
federal tax. It is transferred to NYS income tax
return.
Line 6 includes Scholarship and Wages reported
on Form 1042-S and is NOT transferred to the NYS
form . This amount is exempt by tax treaty.
30
How do I Prepare a NYS Nonresident Income Tax
Return?
  • We will use the example from the IRS Income Tax
    Workshop.

31

How are NYS Nonresidents Taxed?
  • First, you must compute a base tax on ALL your
    taxable income from the IRS tax return that was
    transferred to the NYS federal amount column.
  • Once you compute the tax, then you must determine
    how much of your computed tax comes from NYS
    sources.
  • To determine this, divide your NYS income by your
    federal income. Then take that quotient (answer)
    and multiply it by the tax you computed. This is
    your NYS income tax.

32
Completing IT-203
33
Complete Lines 1 through 18. Transfer the
amounts from Form 1040NR-EZ or 1040NR to the
Federal Amount column. Put income you earned in
New York State in the NYS amount column.
34
Use your Federal Adjusted gross income. Then
determine your NYS adjusted gross income. If you
included your state refund for tax year 2007 as
income on your 1040NR-EZ or 1040NR, subtract it
on line 24 to arrive at NYS taxable
income. __________________________________________
________________________________
35
Line 38 NYS taxes see next slide for Tax Chart
36
If you have a dollar amount on line 37 (NYS
taxable income), find your income tax in the
tables beginning on page 65 of the IT-203
Instructions.
37
Household credit - see next slide for amount
page 39
38
NYS household credit chart for a single person
who CANNOT be claimed on another taxpayers
federal return
39
Computing NYS tax line 44 multiplied by line 45
40
Line 56 (IT-203) is used to report the amount of
sales tax you owe. If you do not owe sales tax,
enter 0 on line 56. On page 42 of the IT-203
Instructions booklet, there are instructions for
computing the amount of use tax due if you owe.
If you DO NOT owe Sales and Use tax, enter a
ZERO on line 56. DO NOT leave line 56 Blank.
41
page 4 of IT-203 line 62 is from IT-2
42
Sign and Date NYS Income Tax Return
Joy Kim Student 2/26/09
JOY KIM Student 2/19/08
43
If you maintain living quarters (permanent place
of abode) in NYS and are required to complete
Form IT-203, complete section B on form IT-203-B.
44
How Do I Prepare a NYS Resident Income Tax Return?
45
NYS Income Tax Forms for Residents
  • If you considered a resident and are required to
    complete an income tax return, you should
    complete
  • Form IT-150 - Resident Income Tax Return (short
    form) for Full-Year State Residents
  • Form IT-201 - If you are reporting a taxable
    scholarship, then you must complete Form IT-201
    Resident Income Tax Return (long form) for
    Full-Year State Residents

46
Jon Chan was an undergraduate who rented an
apartment in September 2007 and continued to rent
during all of 2008. Jon cannot be claimed on
someone elses federal income tax return and did
not receive any scholarship to pay his
undergraduate tuition.
000-11-0011
16-1111111
6
2008
47
Jon completes Form IT-150 IT-2. Because Jon is
a full-year NYS resident and cannot be claimed on
someone elses federal income tax return, he can
claim a college tuition credit on Form IT-372 for
his undergraduate tuition.
48
Transfer ALL income from your federal income
tax return to your NYS income tax return.
49
Transfer W-2 information to Form IT-2. Complete
IT-272 ONLY if you are a full-year NYS resident,
cannot be claimed on someones federal income tax
return and are paying for your undergraduate
tuition.
50
College Tuition Credit Form IT-272
  • The college tuition credit is a tax credit
    allowed for qualified college tuition expenses
    paid by an eligible student.
  • The credit is available to full-year NYS
    residents only.
  • If the credit exceeds your tax for the tax year,
    the excess credit will be refunded. For tax year
    2008, the credit is limited to 400 per eligible
    student.
  • Qualified college tuition expenses include ONLY
    the tuition required for enrollment or
    attendance at an institution of higher education.
    The expenses may be paid by cash, check, credit
    card or with borrowed funds
  • Only expenses for undergraduate enrollment or
    attendance qualify.
  • For more information, see Publication 10-W FAQs
    New York State College Tuition Credit and
    Itemized Deduction - For tax year 2008

51
Form IT-272 College Tuition Credit
52
  • Form IT-272 College Tuition Credit

53
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
54
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.

55
Thank you for coming!
  • The material included in this presentation is
    intended for international students and scholars
    in New York State who are in the U.S. on F-1
    or J-1 visas.
  • For more information, please refer to NYS
    Division of Taxation and Finance forms,
    instructions and publications.
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