NEW YORK
separate property state

 

Military Income:  Fully taxable. 

NOTE:  If New York City tax has been taken out, the W2 in the software program must have NYC on the city portion of the state line in order to pull it into the return correctly.

Military Filing Requirement:  No, if no tax withheld a return does not have to be filed to maintain residency.

Military Spouse Residency Relief Act:  Service member in state in compliance with military orders. Spouse in state solely to be with service member. Spouse and service member were residents in a state other than New York before being located in New York. File Form IT-2104-E with the employer to stop withholding of New York taxes.

Forms Used:            

Filing Status:   Generally, the same as federal return.  If one spouse is a resident and the other is a nonresident or part year resident, a separate return MUST be filed.  If a joint return is filed, it must be a resident return and ALL income will be taxed by New York.  If the military taxpayer meets all of the requirements listed above to be considered a nonresident they should file a joint nonresident return to receive a refund of all taxes withheld. 

Attach Copy of Federal Return:  No

Not Taxed: 

Other State Tax Credit:  Called Resident Credit.  Available.  Attach New York Form IT-112-R and copy of other state return. 

Miscellaneous:  Day Care Credit and Household Credit are available to residents only.  Attach Form 216.  If filing separately, spouse with lower income claims credit.  There may be a problem with the software, see state instructions. 

Where to Mail:
Refunds: Tax Due:
State Processing Center
PO Box 61000
Albany, NY  12261-0001
State Processing Center
PO Box 15555
Albany, NY  12212-5555
Forms:  (518) 457-5431 Website: www.tax.ny.gov/
Military Websitehttps://www.tax.ny.gov/pit/file/military_page.htm
General Information: (518) 457-5181 Electronic Filing(518) 457-7296
Refund Inquiry: Where's your refund? Other Info:

E-filing Info:
 
Tax Form Instructions:
Resident Instructions Non-Resident Instructions

Military Specific Publication

 

Filing Status Scenarios

1.  Taxpayer and Spouse Residents (Use also for Single Taxpayer)
2.  Taxpayer and Spouse Different States of Residence
3.  Taxpayer and Spouse Non-Residents
4.  Taxpayer Non-Resident - Spouse Part-Year Resident
5.  Taxpayer Single - Resident but Income from Other State
6.  Amended Return

 

1.  Taxpayer and Spouse Residents (Use also for Single Taxpayer) - Taxpayer and spouse are both New York residents, lived at their present location all year, and one or both had income.

Main Info Screen.  New York military residents can be considered nonresidents for tax purposes if they meet all of the requirements listed in Military Income above.  Therefore a non-resident New York income tax return will be prepared.  This is the one instance when you will ignore red fields.  There will be no resident state income tax return that is filed for this scenario so therefore the red field under Full year resident will not go away.

New York IT-203 Form.  A joint nonresident New York income tax return is prepared. You must complete the County of residence, School district name and School district number as shown in the example. 

New York IT-203 Form, Page 2.  The military income is removed from taxable income by listing in on Line 29, New York subtractions, Other form Form IT-225. Link on line 29 to Form IT-255.

When the IT-225 is loaded, NY 225 Wkt 2 will also appear in the tree.

New York IT-225 Wkt 2. A statement must be attached to the NY return in order to exempt the military member's income. In order to do this, you must attach a Scratch Pad to the return. Link on the Federal Column portion of 119, Military pay to a new Scratch Pad.

Scratch Pad - Detail Sheet.  In the Type field enter a description of the income.  New York requires the following information be attached to the nonresident return:

  1. A statement that the taxpayer did not have a permanent place of abode in New York State during the tax year.

  2. The location and a brief description of the permanent place of abode the taxpayer maintained outside New York State, and the beginning and ending dates of their stay there.

  3. The exact number of days they were in New York State during the tax year.

Enter the above information on the Scratch Pad - Detail sheet, as in the example.  In the Amount column enter the military income.

New York IT-225 Wkt 2. The NYS allocated amount column field on line 119 will turn red after you attach the scratch pad. This amount in the NY allocated column must match the Federal adjustment column for NY residents. Enter the amount of exempted income in the NY column.

Main Info: New York requires drivers license information be entered on the return in order to E-file.

NY additionally requires a document number from the drivers license if a New York drivers license was entered on the Main Info page. Refer to the NY Drivers License examples to find the document number on the New York license.

In order to create an e-file, NY requires you to enter an exclusion code to the requirement to be registered with New York TPRIN.
Enter code ' 09 ', (Volunteer Tax Preparer), before creating the e-file.

Complete all other fields and forms with red or required information.

2.  Taxpayer and Spouse - Different States of Residence - Taxpayer or spouse is a resident of New York, while the other member is a resident of a different state.  A New York income tax return must be prepared due to the taxpayer or spouse having New York earned income.

Main Info Screen.  New York military residents can be considered nonresidents for tax purposes if they meet all of the requirements listed in Military Income above.  Therefore a non-resident New York income tax return will be prepared.  For this example, the taxpayer is a resident of New York while the spouse is a resident of North Dakota.

Resident/Nonresident Worksheet.  Review form to ensure income is split correctly for the appropriate states.  

New York IT-203 Form.  A joint non resident New York income tax return is prepared. You must complete the County of residence, School district name and School district number as shown in the example. 

New York IT-203 Form, Page 2.  The military income is removed from taxable income by listing it on Line 29, New York subtractions, Other from Form IT-225. Link on line 29 to Form IT-225.

NY-111

When the IT-225 is loaded, NY 225 Wkt 2 will also appear in the tree.

New York IT-225 Wkt 2. A statement must be attached to the NY return in order to exempt the military member's income. In order to do this, you must attach a Scratch Pad to the return. Link on the Federal Column portion of 119, Military pay to a new Scratch Pad.

NY-112

Scratch Pad - Detail Sheet.  In the Type field enter a description of the income.  New York requires the following information be attached to the nonresident return:

  1. A statement that the taxpayer did not have a permanent place of abode in New York State during the tax year.

  2. The location and a brief description of the permanent place of abode the taxpayer maintained outside New York State, and the beginning and ending dates of their stay there.

  3. The exact number of days they were in New York State during the tax year.

Enter the above information on the Scratch Pad - Detail sheet, as in the example.  In the Amount column enter the military income.

New York IT-225 Wkt 2. The NYS allocated amount column field on line 119 will turn red after you attach the scratch pad. This amount in the NY allocated column must match the Federal adjustment column for NY residents. Enter the amount of exempted income in the NY column.

Main Info: New York requires drivers license information be entered on the return in order to E-file.

NY additionally requires a document number from the drivers license if a New York drivers license was entered on the Main Info page. Refer to the NY Drivers License examples to find the document number on the New York license.

In order to create an e-file, NY requires you to enter an exclusion code to the requirement to be registered with New York TPRIN.
Enter code ' 09 ', (Volunteer Tax Preparer), before creating the e-file.

Complete all other fields and forms with red or required information.

3.  Taxpayer and Spouse Non-Residents - Taxpayer and spouse are residents of a different state.  The spouse and taxpayer must file a New York tax return due to one or both having New York earned income.

Main Info Screen.  If both members are residents of another state, the parties should file as nonresidents.  For this example, the taxpayer and spouse are both residents of Wisconsin but must file a New York income tax return because the spouse worked in New York.

Resident/Nonresident Worksheet.  Review form to ensure income is split correctly for the appropriate states.

New York Form IT-203.   A joint non-resident New York income tax return should be prepared.  This form is used to subtract out the other-states (Wisconsin) income. You must complete the County of residence, School district name and School district number as shown in the example. Enter code M2 on Line F to indicate special processing if MSRRA rules apply.

New York IT-203 Form, Page 2.  The nonresident military income is removed from taxable income by listing it on Line 29, New York subtractions, Other form Form IT-225. Link on line 29 to Form IT-255.

NY-111

When the IT-225 is loaded, NY 225 Wkt 2 will also appear in the tree.

New York IT-225 Wkt 2. The nonresident military income is entered on Line 119, Military pay in order to remove it from tax calculations on the NY tax return. Link to a Scratch Pad from line 119. The NYS allocated amount column field on line 119 will turn red after you attach the scratch pad. An entry is not required here, F3 on the field to remove the red.

NY-112

Scratch Pad - Detail Sheet. Enter the nonresident military income on the Scratch Pad as shown in the example. Enter the income amount as a POSITIVE number.

NY-112

Main Info: New York requires drivers license information be entered on the return in order to E-file.

NY additionally requires a document number from the drivers license if a New York drivers license was entered on the Main Info page. Refer to the NY Drivers License examples to find the document number on the New York license.

In order to create an e-file, NY requires you to enter an exclusion code to the requirement to be registered with New York TPRIN.
Enter code ' 09 ', (Volunteer Tax Preparer), before creating the e-file.

Complete all other fields and forms with red or required information.

4.  Taxpayer Non-Resident - Spouse Part-Year Resident - Taxpayer and spouse moved to or from New York during the tax year.  The taxpayer is a resident of a different state.  The Spouse is a part-year resident of New York.  The Spouse and taxpayer must file a New York tax return due to one or both of them having New York earned income and possibly income from another state.

Main Info Screen.  For this example, the taxpayer is in the military and a resident of Indiana.  The taxpayer and spouse moved from New York to North Dakota during the year.  The spouse was a resident of New York but is now changing their residency to North Dakota for tax purposes.  The spouse therefore was a part-year resident of both New York and North Dakota and must file a New York income tax return because the spouse worked in New York.

Part Year Resident States Worksheet.  Review form to ensure income is split correctly for the appropriate states.

New York Form IT-203.   A joint part-year resident New York income tax return should be prepared.  This form will be generated for a New York part- year resident who must report New York earned income. You must complete the County of residence, School district name and School district number as shown in the example. 

New York IT-203 Form, Page 2.  The nonresident military income is removed from taxable income by listing it on Line 29, New York subtractions, Other form Form IT-225. Link on line 29 to Form IT-255.

NY-111

When the IT-225 is loaded, NY 225 Wkt 2 will also appear in the tree.

New York IT-225 Wkt 2. The nonresident military income is entered on Line 119, Military pay in order to remove it from tax calculations on the NY tax return. Link to a Scratch Pad from line 119. The NYS allocated amount column field on line 119 will turn red after you attach the scratch pad. An entry is not required here, F3 on the field to remove the red.

NY-112

Scratch Pad - Detail Sheet. Enter the nonresident military income on the Scratch Pad as shown in the example. Enter the income amount as a POSITIVE number.

NY-112

New York Form IT-203, Page 1.  The residency information must be completed as shown. 

Main Info: New York requires drivers license information be entered on the return in order to E-file.

NY additionally requires a document number from the drivers license if a New York drivers license was entered on the Main Info page. Refer to the NY Drivers License examples to find the document number on the New York license.

In order to create an e-file, NY requires you to enter an exclusion code to the requirement to be registered with New York TPRIN.
Enter code ' 09 ', (Volunteer Tax Preparer), before creating the e-file.

Review the remainder of the New York Form IT-203 to ensure the other state income is being subtracted correctly.  Complete all other fields and forms with red or required information.

5.  Single Military Resident of New York with Income from Another State  - Taxpayer is single.  The taxpayer must file a New York tax return due to him or her having New York earned income.

Main Info Screen.  New York military residents can be considered nonresidents for tax purposes if they meet all of the requirements listed in Military Income above.  Therefore a non-resident New York income tax return will be prepared.  For this example the taxpayer is a military member stationed in North Dakota but a resident of New York.  The taxpayer had a job in North Dakota therefore having North Dakota earned income.

Resident/Nonresident Worksheet.  Review form to ensure income is split correctly for the appropriate states.

New York Form IT-203.   A non resident New York income tax return is prepared.  You must complete the County of residence, School district name and School district number as shown in the example. 

New York IT-203 Form, Page 2.  The military income is removed from taxable income by listing in on Line 29, New York subtractions, Other form Form IT-225. Link on line 29 to Form IT-255.

NY-111

When the IT-225 is loaded, NY 225 Wkt 2 will also appear in the tree.

New York IT-225 Wkt 2. A statement must be attached to the NY return in order to exempt the military member's income. In order to do this, you must attach a Scratch Pad to the return. Link on the Federal Column portion of 119, Military pay to a new Scratch Pad. The NYS allocated amount column field on line 119 will turn red after you attach the scratch pad. An entry is not required here, F3 on the field to remove the red.

NY-112

Scratch Pad - Detail Sheet.  In the Type field enter a description of the income.  New York requires the following information be attached to the nonresident return:

  1. A statement that the taxpayer did not have a permanent place of abode in New York State during the tax year.

  2. The location and a brief description of the permanent place of abode the taxpayer maintained outside New York State, and the beginning and ending dates of their stay there.

  3. The exact number of days they were in New York State during the tax year.

Enter the above information on the Scratch Pad - Detail sheet, as in the example.  In the Amount column enter the military income.

Main Info: New York requires drivers license information be entered on the return in order to E-file.

NY additionally requires a document number from the drivers license if a New York drivers license was entered on the Main Info page. Refer to the NY Drivers License examples to find the document number on the New York license.

In order to create an e-file, NY requires you to enter an exclusion code to the requirement to be registered with New York TPRIN.
Enter code ' 09 ', (Volunteer Tax Preparer), before creating the e-file
.

Complete all other fields and forms with red or required information.

6.  Amended Return  - An amended New York return must be filed because the taxpayer received new tax information after their New York return was filed.
Federal 1040X Form.  Before making any changes to the tax return add the US 1040X form to the tax return.  You must check the box under Income and Deductions to lock in the entries in Column A - Original amount or as previously adjusted.

New York IT-203-X - Amended Nonresident and Part-Year Resident Income Tax.  (Use IT-201-X if the amendment is for a Resident return). Add the New York IT-203-X Form to the return.  Answer the questions as in the example.  You must check the box to lock in the entries in Column A - Federal Amount, before making any changes to the return.

Make whatever changes are required to the federal tax return.  For this example, a new W-2 was received.

New York IT-201-X - Amended Nonresident and Part-Year Resident Income Tax, Page 3.  Return to the New York IT-203-X form to determine if the taxpayer is receiving an additional refund or owes money. 

New York IT-201-X - Amended Nonresident and Part-Year Resident Income Tax, Page4.  On Page 4 you must enter an explanation for why the Amended Return is being prepared.  Enter the current date in the Date field.

Amended returns can not be e-filed.  The taxpayer must mail the federal 1040X and any state amended returns if required to be filed.