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Filing Information for New York State nonresidents

If you're a New York State nonresident you must file Form IT-203, Nonresident and Part-Year Resident Income Tax Return, if you meet any of the following conditions:

  • You're a nonresident with New York source income and your New York adjusted gross income federal amount column (Form IT-203, line 31) exceeds your New York standard deduction.
     
  • You want to claim a refund of any New York State, New York City, or Yonkers income taxes withheld from your pay.
     
  • You want to claim any of the refundable or carryover credits available.
     
  • You're subject to the New York State minimum income tax on tax preference items derived from or connected with New York sources.
     
  • You had a net operating loss for New York State personal income tax purposes for the tax year, without having a similar net operating loss for federal income tax purposes.

You may have additional filing responsibilities if you have Yonkers income.

Updated: February 15, 2013