ISSO New York State Tax Information Session

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Federal forms software: http://www.isso.cornell.edu/tax/tax.php

Session Summary
1.

2. 3.

Review of Basic Tax Principles State Tax Forms tips and line-by-line information Question/Answer Period

NY State Tax Filing

This session is for filing New York State forms You should have ALREADY completed your U.S. Federal nonresident forms

DATES

DEADLINE for filing U.S. federal and state tax forms:

April 17, 2012

U.S. 2011 Tax Year is:

January 1, 2011 to December 31, 2011

Forms W-2 & 1042S

In order to file your tax forms, you will need to provide evidence of your taxable income. For international students and scholars, this evidence will normally be provided on a: 1. W-2: Wage and Tax Statement and/or a 2. 1042S: Foreign Persons US Source Income Subject to Withholding and/or tax treaty benefits

W-2

What Income Does a W-2 Report?

The W-2 reports wages (including the stipend portion of teaching assistantships) paid to employees (box 1). It also reports the amount of federal and state taxes withheld by your employer (box 2) and paid to the IRS and State tax authority (box 17).

1042-S

What Does a 1042S Report?

non-service portions of scholarships, fellowships, grants, awards and any other payment made to an individual who is NOT an employee. Income exempted from tax due to an income tax treaty

Note: non-service refers to income received for which no service was provided, like a travel grant or fellowship.

Other Forms You may have received

You also might have received:

1.

1099-INT: For interest on a income producing bank account (not personal savings)
1098-T: Reporting tuition you paid

2.

A Note about the 1098-T

The 1098-T form is a tax document that reports to the student (and the IRS) tuition charges and financial aid for a calendar year. The 1098-T is used by U.S. residents to claim educational credits such as the Hope Credit or Life Time Learning Credit. Unfortunately, any international who is filing tax returns as a NON-resident for U.S. federal tax purposes is NOT eligible for any of these educational credits. THEREFORE: Internationals filing U.S. federal taxes as NonResidents should IGNORE the 1098-T form when filing U.S. tax returns. The parents of Canadian undergraduates MIGHT be able to use the 1098-T when filing Canadian taxes.

Other Forms You may have received

Report of State Tax refund: 1. 1099-G: the state no longer sends out the form reporting your past years refund, so to get that information, you can:

get your form online,* using our 1099-G online service, which will be available in late January call (518) 457-5181 (income taxpayers) or (518) 485-2392 (MCTMT taxpayers)

New York State Tax Filing

NY State Tax Status

First, determine if you are a
RESIDENT or NON-RESIDENT

for tax purposes in New York State. (This is not dependent on your tax status for the U.S. federal tax forms.)

NY State Tax Status: Undergraduates

Undergraduate students, whose permanent home is not New York, are considered NYS nonresidents for income tax purposes.

NY State Tax Status: Graduate Students and J-1 Researchers

Did you rent an apartment (not a dorm room) in New York State for 11 months or more of the year 2011? Did you spend more than 183 total days in New York state in 2011?

If you answered YES to BOTH of these questions, you are considered a resident for tax purposes in New York State. If you answered NO to either one of these questions, you are a nonresident for tax purposes in New York State. Please follow the directions for New York State forms for your appropriate New York State tax status.

NY State Tax Filing: NON-resident

IF you are a NON-resident for New York State Tax purposes, then you are only required to file NY State forms IF:

You want a refund for NY state tax withheld OR, Earned more than $7500 in 2011 and some of that income was earned in New York State

If the above do NOT apply to you, you are NOT REQUIRED to file a New York State tax return!

NY State Tax Filing: RESIDENT

IF you are a RESIDENT for New York State Tax purposes, then you are only required to file NY State forms IF:

You want a refund for NY state tax withheld OR, Earned more than $4000 in 2011 and some of that income was earned in New York State

If the above do NOT apply to you, you are NOT REQUIRED to file a New York State tax return!

New York State Tax Forms

NON-Resident: IT-203 IT-2 IT-203-B Resident:

IT-201
IT-2 IT-112-R if you paid another states tax

New York State Tax Forms

NON-Resident: IT-203 IT-2 IT-203-B

NYS Tax

Form IT-203

Page 1

NYS Tax Form IT-203 , page 1

If you do NOT have a social security number, and you also do NOT have an ITIN, but when you filed your federal form, you filed a W-7 to apply for ITIN, write ITIN Pending in the social security box.

NYS Tax Form IT-203 , page 1

LEAVE BLANK

You do NOT need to fill in county of residence and school district As a non-resident for federal tax purposes, you may ONLY choose either single or married filing separately

FORM IT-203
page 1

Two columns: federal and NY STATE

Federal uses numbers from federal form New York State ONLY different if earned income in a different state

FORM IT-203, page 1

line 1: total wages reported on your W-2, box 1

line 4: if you reported your previous year state refund on the federal form, enter it here.

FORM IT-203, page 1

line 15: enter any treaty exempt income reported on a 1042-S box 4 and living expenses portion (stipend) of scholarships, fellowships, grants reported on a 1042-S box 4 and write fellowship or treaty exempt or both after identify

FORM IT-203, page 1

line 17: enter any tax treaty exempt income here as it was entered on your federal tax form (should be included on a 1042-S from your employer, but is sometimes included on the W-2)

NOTEs on Treaty Exempt Income

1) If all of your income was exempt by treaty AND it was reported to you by Cornell on a 1042-S, then you do NOT have to file NEW YORK State tax forms at all 2) If all of your income was exempt by treaty (WINDSTAR would have recorded this on your federal form), but Cornell reported that income to you on a W-2, then you should file the New York State forms and you should record it in line 1 and line 17 as stated on the previous slide 3) If you have a mixture of some income exempt by treaty and some not, then you should fill in the New York State forms and record it as stated on the previous slide

FORM IT-203, page 1

line 18: = federal adjusted gross on federal form

FORM IT-203,
page 2

FORM IT-203, page 2

line 19: same as line 18 on page 1 line 24: if you put in tax refund on line 4, comes out here line 31: same as 19 (unless you entered amount on line 24)

FORM IT-203, page 2

line 33: $7500 single, $7500 married filing separately line 34: subtract 33 from 32 line 36: NY state taxable income

FORM IT-203, page 3

FORM
IT-203

Page 3
(top)

Fill in your name and SSN at the top (or ITIN pending) 37: fill in amount from line 36 on page 2 38: look up tax on NY state tax table in the instructions on line, pages 63-70

New York State Tax table

(pages 63-70 in instruction booklet)

Household creditmost people CAN take it

39: household credit--look it up in instructions on line 39, page 39 (on Married table, use exemption column marked as 1)

Household Credit: single

Household Credit: married

even though you do have 0 exemptions, use the column for 1

FORM

IT-203
Page 3 (top)
40: subtract 39 from 38 45: NY column line 31 divided by federal column line 31 46: multiply 44 by line 45; this is your NY State Tax due

FORM

IT-203
Page 3 (top)
50: NY state tax due 56: Sales or Use taxMust enter SOMETHING, but CAN be 0 OR if your federal adjusted gross is up to 15,000, enter $9; for 15,001-30,000, enter $20; for 30,001 50,000, enter $27.

FORM

IT-203
Page 3 (bottom)
line 58: Total of all taxes and contributions (NY State tax, sales tax, contributions, etc.)

FORM IT-203, page 4

FORM IT-203, page 4 (top)

line 59: Total of all taxes and contributions (= line 58) line 62: total NY state Tax withheld (W-2, box 17; 1042s, box 23) line 66: total of 60-65 (NY State taxes already paid)

FORM IT-203, page 4 (top)

line 67: if line 66 is more than 59 this will be your REFUND line 68: fill in the same amount here as in line 67

FORM IT-203, page 4 (bottom)

line 70: if line 66 is less than 59 this is what you OWE line 71: read page 46 in the instructions on line to determine if you owe a penalty

FORM IT-203, page 4 (bottom)

SIGN YOUR FORM!!!

NYS Tax

Form IT-2

NYS Tax, Form IT-2

Every box corresponds to a box number on Federal Form W-2 Follow the directions on page 2 of the Form IT-2

NYS Tax, Form IT-2, page 2

Follow the directions on page 2 of the Form IT-2

NOTE: you must complete the IT-2 even if your W-2 does not show any New York state tax withheld

NYS Tax, Form IT-2, page 2

Fill in one record for each W-2 you received
NOTE: If your W-2 is a CORRECTED form (W-2C), mark x in corrected W2C box

NYS Tax, Form IT-2, page 2

Attach and send the IT-2 with your IT-203

Form IT-203-B

IT-203-B Schedule B

Include Address Here

325

U.S. Non-Resident

Include your name on the top of the form Complete only Schedule B of Form IT-203-B Attach IT-2 and/or 1042S to NYS Tax forms. Mail to NYS tax authorities

Putting it All Together

Be sure you signed your return Attach IT-2 and/or 1042-S to NYS Tax forms. Mail to NYS tax authorities, address listed in the directions, page 50.
If you are enclosing a payment:
State Processing Center PO Box 15555 Albany, NY 12212-5555

If you are NOT enclosing a payment:

State Processing Center PO Box 61000 Albany, NY 12261-0001

New York State Tax Forms

Resident:

IT-201
IT-2 IT-112-R if you paid another states tax

NYS Tax

Form IT-201

Page 1

NYS Tax Form IT-201, page 1

If you do NOT have a social security number, and you also do NOT have an ITIN, but when you filed your federal form, you filed a W-7 to apply for ITIN, write ITIN Pending in the social security box.

NYS Tax Form IT-201, page 1

As a U.S. NON-resident for U.S. federal tax purposes, you may ONLY choose either single or married filing separately School code: if you live in Ithaca, county of residence is Tompkins, School district name is Ithaca and the code number is 305. If you live elsewhere, look at the instruction booklet, page 47

FORM IT-201, page 1

line 1: wage, salaries, tips etc. as reported on your W-2, box 1

line 2: interest income from a 1099-int, if you reported it on your federal return line 4: state refund from the previous year goes if you reported it on your federal form

FORM IT-201, page 1

line 15: treaty exempt income and living expenses portion (stipend) of scholarships, fellowships, grants reported on a 1042-S and write fellowship or treaty exempt or both line 17: enter treaty exempt income here as it was entered on your federal tax form whether it was on a W-2 or 1042-S

NOTEs on Treaty Exempt Income

1) If all of your income was exempt by treaty AND it was reported to you by Cornell on a 1042-S, then you do NOT have to file NEW YORK State tax forms at all 2) If all of your income was exempt by treaty (CINTAX would have recorded this on your federal form), but Cornell reported that income to you on a W-2, then you should file the New York State forms and you should record it in line 1 and line 17 as stated on the previous slide 3) If you have a mixture of some income exempt by treaty and some not, then you should fill in the New York State forms and record it as stated on the previous slide

FORM IT-201, page 1

line 15: tax treaty exempt income and living expenses portion (stipend) of scholarships, fellowships, grants goes in on line 15 and write, treaty exempt income or fellowship or both line 17: enter tax treaty exempt income again here (gets subtracted out) and write treaty exempt income

FORM IT-201, page 1

line 18: should equal federal adjusted gross on federal form

FORM IT-201,
page 2

FORM IT-201, page 2

enter social security number at the top (or ITIN pending) line 19: same as line 18 on page 1

line 24: usually same as line 19

FORM IT-201, page 2

line 25: enter amount of New York state tax refund if you entered it on line 4 on previous page

line 32: add 25 - 31

line 33: subtract 32 from 24

FORM IT-201, page 2

line 34: enter standard deduction of $7500 or figure itemized deduction on the worksheet below and enter it here line 35: subtract 34 from 33, if 34 is greater than 33, enter 0

FORM IT-201, page 2

line 36: internationals can NOT take personal exemptions for self or spouse; for NON-residents for U.S. federal tax purposes, only citizens of canada, mexico or south korea can claim dependent children (see page 28 of instruction booklet)

FORM IT-201, page 2

line 37: subtract 36 from 35

FORM IT-201, page 3

FORM IT-201 Page 3

(top)
Fill in your name and SSN at the top 38: fill in amount from line 37 on page 2 39: look up tax on NY state tax table in the instructions, pages 51-58

New York State Tax table

(pages 51-58 in the instruction booklet)

Household creditmost people CAN take it

line 40: household credit, look it up in instructions on line, pages 30-31 (on Married table, use exemption column marked as 1)

Household Credit: single

Household Credit: married

even though you do have 0 exemptions, use the column for 1

FORM IT-201 Page 3

(top)
43: add 40-42 44: subtract 43 from 39 45: enter 0 46: enter amount from line 44

FORM IT-201 Page 3

(top)
47-58: fill in this section if you worked in New York City at all

Sales and Use

Tax
line 59: sales and use tax: CAN be 0 OR.
Income up to 15,000: $9. Income 15,000 30,000: $20 Income 30,000 50,000: $27

FORM

IT-201
Page 3 (bottom)
line 61: Total of all taxes and contributions (NY State tax, sales tax, contributions, etc.)

FORM IT-201, page 4

FORM IT-201, page 4 (top)

line 62: Total of all taxes and contributions (= line 61)

line 68: if you are a NON-resident for U.S. federal tax purposes, you can
NOT take this tuition credit line 72: New York State taxes withheld (W-2 box 17; 1042-S box 23)

FORM IT-201, page 4 (top)

line 76: add lines 63 75 (total of all taxes paid) line 77: If line 76 is more than 62, subtract 62 from 76 line 78: Enter amount from 77this is your REFUND

FORM IT-201, page 4 (top)

line 80: If line 76 is less than 62, subtract 76 from 62, this is the amount you OWE

line 82: complete this section if you want your refund or what you owe to be electronically deposited or taken from your accountleave this blank if you do not want electronic transaction

FORM IT-201, page 4 (bottom)

SIGN YOUR FORM!!!

NYS Tax

Form IT-2

NYS Tax, Form IT-2

Every box corresponds to a box number on Federal Form W-2 Follow the directions on page 2 of the Form IT-2

NYS Tax, Form IT-2, page 2

Follow the directions on page 2 of the Form IT-2

NOTE: you must complete the IT-2 even if your W-2 does not show any New York state tax withheld

NYS Tax, Form IT-2, page 2

Fill in one record for each W-2 you received
NOTE: If your W-2 is a CORRECTED form (W-2C), mark x in corrected W2C box

NYS Tax, Form IT-2, page 2

Attach and send the IT-2 with your IT-201

Putting it All Together

Be sure you signed your return Attach IT-2 and/or 1042-S to NYS Tax forms. Mail to NYS tax authorities, address listed in the directions, page 41:
If you are enclosing a payment:
State Processing Center PO Box 15555 Albany, NY 12212-5555

If you are NOT enclosing a payment:

State Processing Center PO Box 61000 Albany, NY 12261-0001

QUESTIONS?