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Filing Information for New York State nonresidents

If you are 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 are 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 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, or are subject to the MCTMT.

Resources

To learn about charitable contributions and New York State nonresidents, see Contributions to New York State charities.

Updated: January 07, 2016