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• Tax Information: General
• Tax Software Log-in page
• Frequently Asked Questions
• Non-Resident or Resident?
• Individual Taxpayer Identification Number
• Tax Preparation Assistance
• New York State Tax Information
• New York State Tax Workshops
• Social Security and Medicare
• Cornell Tax Compliance
• Cornell Payments to Foreign Nationals
• Cornell Foreign National Questionaire
• Tax Treaties

New York State Tax Information
for International Students and Academic Staff

New York State Tax filing:

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.)

• Did you rent an apartment (not a dorm room) for 11 months or more of the year 2008?
• Did you spend more than 183 total days in New York state in 2008?

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.

Second, please follow the directions for New York State forms for your appropriate New York State tax status linked below.

Click here for information on filing New York State NON-Resident tax status forms.

Click here for information on filing New York State RESIDENT tax status forms.

Need an extension of the tax deadline? Check here:

• Federal tax extension
• New York State tax extension