New York State Tax Information
for International Students and Academic Staff
How do I know if I need to file a New York State form?
Deadline for filng 2007 tax return forms is April 15, 2008. You must complete the U.S. federal tax forms BEFORE you can comeplte the New York State forms.
Need an extension of the tax deadline? Check here:
New York State Tax filing:
As you probably know by now, the ISSO offers access to web based software for completing U.S. Federal Tax Forms to all internationals in the Cornell Community. This software takes care of the Federal Tax forms, but you still may have to complete the New York State Tax Forms. In order to complete your New York State Forms, you must first complete your U.S. Federal Tax form, and then please do the following:
- read the information below or download it as a handout
- download the necessary forms - Form IT 203: Nonresident and Part-Year Resident - Form IT-2, Summary of Federal Form W-2 - Form IT 203-B, Schedule B - Form IT 203 Instructions
- 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:
- New York State taxes were withheld from your paycheck during 2007 and you would like to receive a refund, or
- You are single and you received more than $7,500 in 2007, AND you have New York source income or
- You are married and you received more than $7,500 in 2007, AND you have New York source income.
If 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 in 2007, you are not required to file a New York State tax return.
New York State Forms:
Form IT 203: Nonresident and Part-Year Resident Income Tax Return
This is the basic required form for internationals who file U.S. federal non-resident
forms. You must also include Form IT-2 and Form IT-203-B, Schedule B listed below.
Form IT-2, Summary of Federal Form W-2 Statements
Some Tips on Filling the New York State Forms:
Remember that in order to file your New York State Tax forms, you need to first complete a federal tax form.
The following are the most common areas in which foreign students and scholars have trouble. These tips do not relieve you of the obligation to read and follow the Instruction Booklet which is ONLY available on line this year!
- Wages are reported on line 1. This year you will need to complete the new Form IT-2, Summary of Federal Form W-2 Statements and attach it to your IT-203 instead of the W-2.
- Scholarships fellowships and grants should be reported on Line 15.
- Income exempt from tax because of tax treaty and/or because it is non-taxable scholarship, fellowship or grant should be totaled and reported on Line 17.
- Line 18 MUST equal the federal adjusted gross income on Form 1040NREZ or 1040NR.
- Line 33. Enter your Standard Deduction -- $7500.
- Income Percentage, Line 45, often causes confusion. This is only relevant for those who worked in another state besides NY. If you only received income from a New York State source, Line 45 will equal 1.000.
- Line "74" on page 4 of the IT-203, it mentions Form IT-203-B, Schedule B. Please note, you do NOT need to fill out the ENTIRE IT-203-B, but only the part entitled, “Schedule B, Living quarters maintained in New York.” Simply list the addresses you lived at for 2007.
The above tips do not relieve you of the responsibility to read and follow the information provided in the Instruction Booklet!