New York State RESIDENT Tax Information
for International Students and Academic Staff
Please note that you must complete your U.S. Federal Tax form before you can fill out New York state tax forms.
- read the information below or download it as a handout
- download the necessary forms described below
- and view the powerpoint to help you complete the forms (Please note: if you have trouble with the powerpoint, this seems to be a browser problem... try another computer.)
If you still need help filling out the New York State Tax forms, the ISSO will hold New York State Tax Workshops in late March and early April. For a schedule of these workshops, click here.
You are required to file a New York State tax return if you are considered a RESIDENT for tax purposes in New York State AND:
- New York State taxes were withheld from your paycheck during 2008 and you would like to receive a refund, OR
- You are single and you received more than $4000 in 2008, AND you have New York source income, OR
- You are married and you received more than $4000 in 2008, AND you have New York source income.
If none the above do not apply to you, you are not required to file a New York State tax return. If you did not earn any income at all in 2008, you are not required to file a New York State tax return.
New York State RESIDENT Forms:
You will have to file either the IT-150 OR the IT-201 listed below:
Form IT 201: Resident Income Tax Return (long form)
This is the long form of the New York Resident income tax form. You will have to fill this long form instead of the the IT-150 if you received fellowship for living expenses.
Click here for the IT-201 instruction booklet.
Form IT 150: Resident Income Tax Return (short form)
This is the basic required form for internationals who are New York State residents for tax purposes.
Click here for the IT-150 instruction booklet.
Form IT-2, Summary of Federal Form W-2 Statements
You will have to fill out the IT-2 along with either of the above forms if you received a W-2 for income you earned in 2008.
Form IT 272: Claim for College Tuition Credit. If you are a New York State RESIDENT for tax purposes, and you are an UNDERGRADUATE, and you cannot be claimed on someone else's U.S. tax forms, AND you are paying your tuition, you may file Form IT 272: Claim for College Tuition Credit. For the IT-272 instructions, click here.
Some Tips on Filling the New York State RESIDENT Forms:
These tips do not relieve you of the obligation to read and follow the Instruction Booklet!
The instruction booklet is ONLY available on the web and NOT available in hard copy.
- If you are ONLY reporting wage income, you can file IT-150, if you received fellowship or you claimed treaty exempt income or you got a 1099-G for a state tax refund, you must file IT-201.
- On the top, 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 39.
- For filing status, you may only choose Single or Married filing separately.
- Wages are reported on Line 1 of either IT-201 or IT-150. You must also complete “Form IT-2, Summary of Federal Form W-2 Statements” and attach it to IT-201 or IT-150 instead of the W-2.
- State income tax refund (if you received a 1099-G) is reported on IT-201, line 4 and line 25.
- Scholarships fellowships and grants should be reported on IT-201, Line 15.
- Treaty exempt income NOT added in on line 1, should be added on IT-201, Line 15 and Line 17.
- Line 10 on IT-150 or Line 18 of IT-201 MUST equal the federal adjusted gross income on Form 1040NREZ or 1040NR.
- Enter your standard deduction on Line IT-150, Line 22 or IT-201, Line 34 -- $7500 for Married filing separately or Single (not counted as dependent on another’s return).
The above tips do not relieve you of the responsibility to read and follow the information provided in the Instruction Booklet!