(tips continued on the back)
NEW YORK STATE Non-Resident Tax Information (Forms IT-203, IT-203-B, & IT-2): Due date April 18, 2016
You may use the SPRINTAX software to complete your New York State forms for a fee of $25 or use our instructions here. You may also access ALL of this information on our web site at:
http://isso.cornell.edu/financial/taxes/new-york-state-tax-information
You are required to file a New York State tax return if you are a New York State non-resident for tax purposes (see the back of this page) AND:
• New York State taxes were withheld from your income in 2015 and you want a refund, OR
• You received more than $7,900 in 2015 from a US source, AND some of that is from a New York source.
If the above do not apply to you, you are not required to file a New York State tax return!
**In order to file your New York State Tax forms, you need to first complete a federal non- resident tax form using the SPRINTAX software: http://www.isso.cornell.edu/financial/taxes Tips for the IT-203: These are not the only lines you will need to fill in, but these tips cover the usual questions people have. You should ALSO read and follow the Instruction Booklet available here:
http://www.tax.ny.gov/pdf/current_forms/it/it203i.pdf
1. If you file US federal NON-resident tax forms (1040NR or 1040NR-EZ), you may NOT file your New York State forms electronically.
2. When filling out the state form, follow the amounts on your federal form as directed by our tips below and USE whole dollar amounts ONLY.
3. You must use black ink on your New York State form.
4. If you do not have a social security number or an ITIN, but you have filed an ITIN (W-7) application, then write “ITIN pending” at the upper right in the SSN box.
5. Leave the boxes for county and school code blank or write “NR.”
6. Fill in your mailing address in New York State in the mailing address section—and ALSO fill in your home country address in the permanent home address section
7. Line A: You may ONLY choose either filing status 1 “single” or 3 “married filing separately”
8. Line B: Answer “yes” ONLY if the software allowed you to itemize deductions on your federal return (line 11 on 1040NRez OR line 35 on 1040NR)
9. Line C: If you are a NON-resident for U.S. federal tax purposes, answer “No”
10. Line D1: Internationals filing as non-residents for federal tax purposes should check “No”
11. Line D2: Leave this blank [don’t answer yes or no].
12. Line E, F, and G: leave blank.
13. Line H: Check “Yes” and fill out IT-203-B. Please note, you do NOT need to fill out the ENTIRE IT-203-B, but only your name and SSN at the top AND the part entitled, “Schedule B, Living quarters maintained in New York.”
14. Line I—Dependent exemption information. ONLY fill this in if the GTP software allowed you to include dependents on your federal form—citizens of very few countries can do this.
15. LINE 1: Report wages from the wage line on your 1040NR line 8, or 1040NR-EZ line 3
16. LINE 4: If you reported your last year state refund on the federal form, enter it on line 4 (1040NR line 11; 1040NR-EZ line 4)
17. Report fellowships and grants (on 1042-S or 1099) on Line 16 and identify (if you have a 1042-S and the exemption code in box 6 is “00,” then this income is fellowship or grants.
18. You should leave off any treaty exempt income that is reported on a 1042-S (exemption code in box 6 would be “04”)—you do NOT have to report it anywhere on the NY state form.
19. If you have treaty exempt income that was incorrectly included on your W-2 as taxable wage income, but was correctly recorded as treaty exempt on your federal tax form, you should send a copy of your federal tax form to show that the income is treaty exempt.
20. Line 19 MUST equal the federal adjusted gross income on Form 1040NREZ or 1040NR.
21. Line 33. Enter your Standard Deduction -- $7900
22. Line 38: Figure the tax on your taxable income from the tax table (page 55-62 attached).
23. Line 39: Household credit—most people CAN take this (page 29-30 attached).
24. Line 45: If you only received income from a New York State source, Line 45 will equal 1.
25. Line 56: Sales and use tax—fill this in! See instructions (page 32 attached).
26. Line 62: Report how much state tax was withheld from you from your W-2 and / or 1042-S 27. Lines 67-74: Figure how much you owe or are owed and how you will pay or receive that amount.
28. IT-2: Transfer all of the information from your W-2 forms to the IT-2 forms according to the directions on the back of the IT-2 (every box from the W-2 has a corresponding box on the IT-2).
29. Putting it all together: Follow the instructions on pages 37-40 attached to this packet on how to
make payments if required and how put together and mail your forms.
203001150094
Department of Taxation and Finance
Nonresident and Part-Year Resident
Income Tax Return
New York State • New York City • Yonkers • MCTMTIT-203
E
New York City part-year residents only (see page 15) (1) Number of months you lived in NY City in 2015 ...(2) Number of months your spouse lived
in NY City in 2015 ...
F
Enter your 2-character special condition code(s) if applicable (see page 15) ...G
New York State part-year residents (see page 16) Enter the date you moved intoor out of NYS (mmddyyyy) ...
On the last day of the tax year (mark an X in one box): 1) Lived in NYS ...
2) Lived outside NYS; received income from
NYS sources during nonresident period ...
3) Lived outside NYS; received no income from
NYS sources during nonresident period ...
H
New York State nonresidents (see page 16) Did you or your spouse maintainliving quarters in NYS in 2015? ...Yes No (if Yes, complete Form IT-203-B)
Single
Married filing joint return
(enter both spouses’ social security numbers above) Married filing separate return
(enter both spouses’ social security numbers above) Head of household (with qualifying person)
Qualifying widow(er) with dependent child
A Filing status
(mark an X in one box):B
Did you itemize your deductions on your 2015federal income tax return? ...Yes No
C
Can you be claimed as a dependent on anothertaxpayer’s federal return? ...Yes No
D1
Did you have a financial account located in aforeign country? (see page 15) ...Yes No
D2
Yonkers residents and Yonkers part-year residents only:(1) Did you receive a property tax freeze credit?
(see page 15) ...Yes No (2) If Yes, enter
the amount ...
.
00Taxpayer’s date of death Spouse’s date of death School district
code number Decedent
information
Taxpayer’s permanent home address (see instr., pg. 14) (no. and street or rural route) Apartment no. City, village, or post office
State ZIP code Country (if not United States)
Your social security number
Spouse’s social security number
For help completing your return, see the instructions, Form IT-203-I.
Your first name and middle initial Your last name (for a joint return, enter spouse’s name on line below) Your date of birth (mmddyyyy)
Spouse’s first name and middle initial Spouse’s last name Spouse’s date of birth (mmddyyyy) Mailing address (see instructions, page 14) (number and street or PO box) Apartment number
City, village, or post office State ZIP code Country (if not United States)
New York State county of residence
School district name
First name and middle initial Last name Relationship Social security number Date of birth (mmddyyyy)
I Dependent exemption information (see page 16)
If more than 6 dependents, mark an X in the box.
For the year January 1, 2015, through December 31, 2015, or fiscal year beginning ...
1 5
and ending ...
Page 2 of 4 IT-203 (2015)
24 Taxable refunds, credits, or offsets of state and
local income taxes (from line 4) ... 24
.
00 24.
00 25 Pensions of NYS and local governments and thefederal government (see page 26) ... 25
.
00 25.
0026 Taxable amount of social security benefits (from line 15) ... 26
.
00 26.
0027 Interest income on U.S. government bonds ... 27
.
00 27.
0028 Pension and annuity income exclusion ... 28
.
00 28.
0029 Other (Form IT-225, line 18) ... 29
.
00 29.
00 30 Add lines 24 through 29 ... 30.
00 30.
0031 New York adjusted gross income (subtract line 30 from line 23) 31
.
00 31.
0032 Enter the amount from line 31, Federal amount column ... 32
.
00 New York subtractions (see page 26)33 Enter your standard deduction (table on page 28) or your itemized deduction (from Form IT-203-D).
Mark an X in the appropriate box: ... Standard – or – Itemized 33
.
0034 Subtract line 33 from line 32 (if line 33 is more than line 32, leave blank) ... 34
.
00 35 Dependent exemptions (enter the number of dependents listed in Item I; see page 28) ... 35 000.
00 36 New York taxable income (subtract line 35 from line 34) ... 36.
00Enter your social security number
20 Interest income on state and local bonds and obligations
(but not those of New York State or its localities) ... 20
.
00 20.
0021 Public employee 414(h) retirement contributions ... 21
.
00 21.
0022 Other (Form IT-225, line 9) ... 22
.
00 22.
00 23 Add lines 19 through 22 ... 23.
00 23.
00New York additions (see page 25)
Federal amount Whole dollars only
1 Wages, salaries, tips, etc. ... 1
.
00 1.
00 2 Taxable interest income ... 2.
00 2.
00 3 Ordinary dividends ... 3.
00 3.
00 4 Taxable refunds, credits, or offsets of state and localincome taxes (also enter on line 24) ... 4
.
00 4.
00 5 Alimony received ... 5.
00 5.
00 6 Business income or loss (submit a copy of federal Sch. C or C-EZ, Form 1040) 6.
00 6.
00 7 Capital gain or loss (if required, submit a copy of federal Sch. D, Form 1040) 7.
00 7.
008 Other gains or losses (submit a copy of federal Form 4797) .. 8
.
00 8.
009 Taxable amount of IRA distributions. Beneficiaries: mark X in box 9
.
00 9.
0010 Taxable amount of pensions/annuities. Beneficiaries: mark X in box 10
.
00 10.
0011 Rental real estate, royalties, partnerships, S corporations,
trusts, etc. (submit a copy of federal Schedule E, Form 1040) 11
.
00 11.
0012 Rental real estate included
in line 11 (federal amount) 12
.
0013 Farm income or loss (submit a copy of federal Sch. F, Form 1040) 13
.
00 13.
0014 Unemployment compensation ... 14
.
00 14.
0015 Taxable amount of social security benefits (also enter on line 26) 15
.
00 15.
0016 Other income (see page 23) Identify: 16
.
00 16.
0017 Add lines 1 through 11 and 13 through 16 ... 17
.
00 17.
0018 Total federal adjustments to income (see page 23)
Identify: 18
.
00 18.
0019 Federal adjusted gross income (subtract line 18 from line 17) 19
.
00 19.
00Federal income and adjustments New York State amount
Whole dollars only
(see page 17)
Standard deduction or itemized deduction (see page 28)
New York City and Yonkers taxes, credits, and surcharges, and MCTMT
IT-203 (2015) Page 3 of 4
Voluntary contributions (see page 33)
57 Total voluntary contributions (add lines 57a through 57m) ... 57
.
00 58 Total New York State, New York City, Yonkers, and sales or use taxes, MCTMT,and voluntary contributions (add lines 50, 55, 56, and 57) ... 58
.
00 37 New York taxable income (from line 36 on page 2) ... 37.
00 38 New York State tax on line 37 amount (see page 29) ... 38.
00 39 New York State household credit (page 29, table 1, 2, or 3) ... 39.
00 40 Subtract line 39 from line 38 (if line 39 is more than line 38, leave blank) ... 40.
00 41 New York State child and dependent care credit (see page 30) ... 41.
00 42 Subtract line 41 from line 40 (if line 41 is more than line 40, leave blank) ... 42.
00 43 New York State earned income credit (see page 30) ... 43.
00 44 Base tax (subtract line 43 from line 42; if line 43 is more than line 42, leave blank) ... 44.
00 45 Income New York State amount from line 31 Federal amount from line 31 Round result to 4 decimal placespercentage
.
00÷ .
00=
45(see page 30)
46 Allocated New York State tax (multiply line 44 by the decimal on line 45) ... 46
.
00 47 New York State nonrefundable credits (Form IT-203-ATT, line 8) ... 47.
00 48 Subtract line 47 from line 46 (if line 47 is more than line 46, leave blank) ... 48.
00 49 Net other New York State taxes (Form IT-203-ATT, line 33) ... 49.
00 50 Total New York State taxes (add lines 48 and 49) ... 50.
0051 Part-year New York City resident tax (Form IT-360.1) ... 51
.
00 52 Part-year resident nonrefundable New York Citychild and dependent care credit ... 52
.
00 52a Subtract line 52 from 51 ... 52a.
00 52b MCTMT netearnings base .... 52b
.
0052c MCTMT ... 52c
.
00 53 Yonkers nonresident earnings tax (Form Y-203) ... 53.
00 54 Part-year Yonkers resident income tax surcharge(Form IT-360.1) ... 54
.
0055 Total New York City and Yonkers taxes / surcharges and MCTMT (add lines 52a, and 52c through 54) 55
.
00 56 Sales or use tax (See the instructions on page 32. Do not leave line 56 blank.) ... 56.
00 See instructions on pages 30 and 31 to compute New York City and Yonkers taxes, credits, and surcharges, and MCTMT.Tax computation, credits, and other taxes
57a Return a Gift to Wildlife ... 57a
.
00 57b Missing/Exploited Children Fund ... 57b.
00 57c Breast Cancer Research Fund ... 57c.
00 57d Alzheimer’s Fund ... 57d.
00 57e Olympic Fund ($2 or $4) ... 57e.
00 57f Prostate and Testicular Cancer Research and Education Fund .. 57f.
00 57g 9/11 Memorial ... 57g.
00 57h Volunteer Firefighting & EMS Recruitment Fund ... 57h.
00 57i Teen Health Education ... 57i.
00 57j Veterans Remembrance ... 57j.
00 57k Homeless Veterans ... 57k.
00 57l Mental Illness Anti-Stigma Fund ... 57l.
00 57m Women’s Cancers Education and Prevention Fund ... 57m.
00Your signature Your occupation
Spouse’s signature and occupation (if joint return)
Date Daytime phone number
E-mail:
60 Part-year NYC school tax credit (also complete E on front; see page 34) ... 60
.
00 61 Other refundable credits (Form IT-203-ATT, line 17) ... 61.
00 62 Total New York State tax withheld ... 62.
00 63 Total New York City tax withheld ... 63.
00 64 Total Yonkers tax withheld ... 64.
00 65 Total estimated tax payments/amount paid with Form IT-370 .. 65.
0066 Total payments and refundable credits (add lines 60 through 65) ... 66
.
00 Payments and refundable credits (see page 34)59 Enter amount from line 58 ... 59
.
00If applicable, complete Form(s) IT-2 and/or IT-1099-R and submit them with your return (see page 12).
67 Amount overpaid (if line 66 is more than line 59, subtract line 59 from line 66) ... 67
.
00 68 Amount of line 67 to be refundeddirect debit paper
Mark one refund choice: deposit (fill in line 73) - or - card - or - check ... 68
.
00 69 Amount of line 67 that you want appliedto your 2016 estimated tax (see instructions) ... 69
.
00 70 Amount you owe (if line 66 is less than line 59, subtract line 66 from line 59). To pay by electronicfunds withdrawal, mark an X in the box and fill in lines 73 and 74. If you pay by check
or money order you must complete Form IT-201-V and mail it with your return. ... 70
.
00 71 Estimated tax penalty (include this amount on line 70,or reduce the overpayment on line 67; see page 37) ... 71
.
00 72 Other penalties and interest (see page 37) ... 72.
00 73 Account information for direct deposit or electronic funds withdrawal (see page 38).If the funds for your payment (or refund) would come from (or go to) an account outside the U.S., mark an X in this box (see pg. 38)
See instructions for where to mail your return.
See page 36 for information about your three refund choices.
See page 37 for payment options.
Enter your social security number
See page 40 for the proper assembly of your return.
Your refund, amount you owe, and account information (see pages 36 through 38)
73a Account type: Personal checking - or - Personal savings - or - Business checking - or - Business savings
73b Routing number 73c Account number
74 Electronic funds withdrawal (see page 38) ... Date Amount
.
00 Page 4 of 4 IT-203 (2015)Print designee’s name Designee’s phone number Personal identification
( ) number (PIN)
E-mail:
Third-party designee? (see instr.)
Yes No
▼ Taxpayer(s) must sign here ▼
( )
▼ Paid preparer must complete ▼ (see instructions)
Preparer’s NYTPRIN NYTPRIN excl. code
Preparer’s signature Preparer’s printed name
Firm’s name (or yours, if self-employed) Preparer’s PTIN or SSN
Address Employer identification number
Date
E-mail:
040001150094
Department of Taxation and Finance
Instructions for Form IT-201-V
Payment Voucher for Income Tax Returns
IT-201-V
(12/15)
How to use this form
If you are paying New York State income tax by check or money order, you must include Form IT-201-V with your payment.
Check or money order
• Make your check or money order payable in U.S. funds to
New York State Income Tax.• Be sure to write your social security number, the tax year, and Income Tax on it.
Completing the voucher
Be sure to complete all information on the voucher.
• If filing a joint return, include information for both spouses.
• Foreign address – Enter the city, province, or state all in the City box, and the full country name in the Country box.
Enter the postal code, if any, in the ZIP code box.
• Do not staple or clip your payment to Form IT-201-V.
Instead, just put them loose in the envelope.
Mailing address
E-filed and previously filed returns
If you e-filed your income tax return, or if you are making a payment for a previously filed return, mail the voucher and payment to:
NYS PERSONAL INCOME TAX PROCESSING CENTER PO BOX 4124
BINGHAMTON NY 13902-4124
Paper returns
If you are filing a paper income tax return (including amended returns), include the voucher and payment with your return and mail to this address:
STATE PROCESSING CENTER PO BOX 15555
ALBANY NY 12212-5555
If you are not using U.S. Mail, be sure to consult Publication 55, Designated Private Delivery Services.
IT-201-V
(12/15)
Your first name and middle initial Your last name (for a joint return, enter spouse’s name on line below) Your social security number (SSN)
Spouse’s first name and middle initial Spouse’s last name Spouse’s SSN (enter only if filing a joint return)
Mailing address Apartment number Country (if not United States)
City, village or post office State ZIP code
Department of Taxation and Finance
Payment Voucher for Income Tax Returns
E-mail:
Tax year (yyyy)
Pay online
Before mailing in your payment, consider paying online.
• The Tax Department’s Web site is an easy, fast, and safe way to make payments.
• Visit www.tax.ny.gov to learn more.
Cut here ►
◄
For office use only
Dollars Cents
Payment
amount
00
STOP: Pay this electronically on our Web site.
Make your check or money order payable in U.S. funds to New York State Income Tax. Be sure to write your social security number, the tax year, and Income Tax on your payment.
040002150094
Need help?
Personal Income Tax Information Center: (518) 457-5181 To order forms and publications: (518) 457-5431 Text Telephone (TTY) Hotline (for persons with
hearing and speech disabilities using a TTY): (518) 485-5082
If you have questions about special accommodations for persons with disabilities, call the information center.
Persons with disabilities: In compliance with the Americans with Disabilities Act, we will ensure that our lobbies, offices, meeting rooms, and other facilities are accessible to persons with disabilities.
Telephone assistance
Automated income tax refund status: (518) 457-5149
Visit our Web site at www.tax.ny.gov
• get information and manage your taxes online
• check for new online services and features IT-201-V (12/15) (back)
Fee for payments returned by banks – The law allows
the Tax Department to charge a $50 fee when a check, money order, or electronic payment is returned by a bank for nonpayment. However, if an electronic payment is returned as a result of an error by the bank or the department, the department won’t charge the fee. If your payment is returned, we will send a separate bill for $50 for each return or other tax document associated with the returned payment.
Privacy notification
New York State Law requires all government agencies that
maintain a system of records to provide notification of the
legal authority for any request, the principal purpose(s) for
which the information is to be collected, and where it will
be maintained. To view this information, visit our Web site,
or, if you do not have Internet access, call and request
Publication 54, Privacy Notification. See Need help? for the
Web address and telephone number.
Department of Taxation and Finance
Nonresident and Part-Year Resident Income Allocation And College Tuition Itemized Deduction Worksheet
Name(s) and occupation(s) as shown on Form IT-203 Your social security number
Complete all parts that apply to you; see instructions (Form IT-203-I). Submit this form with your Form IT-203.
Schedule A – Allocation of wage and salary income to New York State
Nonworking days included
in line 1a:
Mark an X in the box if NYS living quarters were maintained for you or by you for the entire tax year ...
If you or your spouse maintained living quarters in NYS during any part of the year, give address(es) below. Submit additional sheets if necessary. For column E, mark an X in the box if the living quarters are still maintained for or by you.
A – Street address B – City, village, or post office C D – ZIP code E
NY NY NY NY
Enter the number of days spent in New York State in this tax year ...Any part of a day spent in New York State is considered a day spent in New York State.
IT-203-B
1a Total days (see instructions) ... 1a 1b Saturdays and Sundays (not worked) ... 1b
1c Holidays (not worked) ... 1c 1d Sick leave ... 1d 1e Vacation ... 1e 1f Other nonworking days ... 1f
1g Total nonworking days (add lines 1b through 1f) ... 1g 1h Total days worked in year at this job (subtract line 1g from line 1a) ... 1h 1i Total days included in line 1h worked outside New York State ... 1i
1j Enter number of days worked at home included in line 1i amount ... 1j
1k Subtract line 1j from line 1i ... 1k 1l Days worked in New York State (subtract line 1k from line 1h) ... 1l 1m Enter number of days from line 1h above ... 1m 1n Divide line 1l by line 1m; round the result to the fourth decimal place ... 1n
1o Wages, salaries, tips, etc. (to be allocated) ... 1o
.
00 1p New York State allocated wage and salary income (multiply line 1n by line 1o) ... 1p.
00 Include the line 1p amount on Form IT-203, line 1, in the New York State amount column.Schedule B – Living quarters maintained in New York State by a nonresident
Complete a separate Schedule A for each job for which your wage and salary income is subject to allocation.
An additional Schedule A section is provided on the back of this form. If you are required to complete more than one Schedule A, total the amounts from line p on all schedules and include this total on Form IT-203, line 1, in the New York State amount column.
Do not use this schedule for income based on the volume of business transacted. See the Schedule A instructions if:
• You had more than one job;
• You had a job for only part of the year; or
• You and your spouse each had a job that requires allocation.
IT-203-B (2015) (back) Enter your social security number
1 Are you claimed as a dependent on another taxpayer’s New York State tax return for this tax year? .... 1 Yes No • If Yes, stop; you do not qualify for the college tuition itemized deduction.
• If No, continue. Complete lines A through H below for each eligible student for whom you paid qualified college tuition expenses. Use additional sheets if necessary.
Schedule C – College tuition itemized deduction worksheet
(See the instructions for Schedule C.)Schedule A – Allocation of wage and salary income to New York State
Nonworking days included
in line 2a:
1 – Student 1 2 – Student 2 3 – Student 3
Yes No
Yes No
Yes No
Yes No
Yes No
Yes No
Eligible student’s name ...
Eligible student’s social security number (SSN) ...
Is the student claimed as a dependent on your NYS return? (see instructions) ...
EIN of college or university (see instr.) ....
Name of college or university (see instr.) ...
Were expenses for undergraduate tuition? (see instructions) ...
Amount of qualified college tuition expenses (see instructions) ...
Enter the lesser of line G or 10,000 ...
A B C D E F G H
2 College tuition itemized deduction (add line H, columns 1, 2, and 3; include amounts from any additional sheets).
Also enter this amount on your itemized deduction schedule. ... 2
.
002a Total days (see instructions) ... 2a 2b Saturdays and Sundays (not worked) ... 2b
2c Holidays (not worked) ... 2c 2d Sick leave ... 2d 2e Vacation ... 2e 2f Other nonworking days ... 2f
2g Total nonworking days (add lines 2b through 2f) ... 2g 2h Total days worked in year at this job (subtract line 2g from line 2a) ... 2h 2i Total days included in line 2h worked outside New York State ... 2i
2j Enter number of days worked at home included in line 2i amount ... 2j
2k Subtract line 2j from line 2i ... 2k 2l Days worked in New York State (subtract line 2k from line 2h) ... 2l 2m Enter number of days from line 2h above ... 2m 2n Divide line 2l by line 2m; round the result to the fourth decimal place ... 2n
2o Wages, salaries, tips, etc. (to be allocated) ... 2o
.
00 2p New York State allocated wage and salary income (multiply line 2n by line 2o) ... 2p.
00 Include the line 2p amount on Form IT-203, line 1, in the New York State amount column..
00.
00.
00.
00.
00.
00N Y
N Y
IT-2
Department of Taxation and Finance
Summary of W-2 Statements
New York State • New York City • Yonkers
Box b Employer identification number (EIN)
Box b Employer identification number (EIN)
Box 12a Amount Code
00
Box 12b Amount Code
00
Box 12c Amount Code
00
Box 12d Amount Code
00
Box 12a Amount Code
00
Box 12b Amount Code
00
Box 12c Amount Code
00
Box 12d Amount Code
00 Box 1 Wages, tips, other compensation
00 Box 8 Allocated tips
00 Box 10 Dependent care benefits
00 Box 11 Nonqualified plans
00
Box 1 Wages, tips, other compensation 00 Box 8 Allocated tips
00 Box 10 Dependent care benefits
00 Box 11 Nonqualified plans
00
W-2 Record 1
W-2 Record 2
Box c Employer’s name and full address (including ZIP code)
Box c Employer’s name and full address (including ZIP code)
Do not detach or separate the W-2 Records below. File Form IT-2 as an entire page with your return. See instructions on the back.
Box a Employee’s social security number for this W-2 Record
Box a Employee’s social security number for this W-2 Record
Box 16b Other state wages, tips, etc. Box 17b Other state income tax withheld
00 00
Box 16b Other state wages, tips, etc. Box 17b Other state income tax withheld
00 00
Box 14a Amount Description
00
Box 14b Amount Description
00
Box 14c Amount Description
00
Box 14d Amount Description
00
Box 14a Amount Description
00
Box 14b Amount Description
00
Box 14c Amount Description
00
Box 14d Amount Description
00 Box 16a NYS wages, tips, etc. Box 17a NYS income tax withheld
00 00
Box 16a NYS wages, tips, etc. Box 17a NYS income tax withheld
00 00
NY State information:
NY State information:
Other state information:
Other state information:
NYC and Yonkers information (see instr.):
NYC and Yonkers information (see instr.):
Do not detach.
Box 15a NY State
Box 15a NY State Box 15b other state
Box 15b other state
Box 18 Local wages, tips, etc. Box 19 Local income tax withheld Box 20 Locality name
Locality a 00 Locality a 00 Locality a
Locality b 00 Locality b 00 Locality b
Box 18 Local wages, tips, etc. Box 19 Local income tax withheld Box 20 Locality name
Locality a 00 Locality a 00 Locality a
Locality b 00 Locality b 00 Locality b
Corrected (W-2c)
Corrected (W-2c) Box 13 Statutory employee
Box 13 Statutory employee
Retirement plan
Retirement plan
Third-party sick pay
Third-party sick pay
IT-2 (2015) (back)
General instructions
Who must file this form – You must complete Form IT-2, Summary of W-2 Statements, if you file a New York State (NYS) income tax return and you received federal Form(s) W-2, Wage and Tax Statement. Complete one W-2 Record section for each federal Form W-2 you (and if filing jointly, your spouse) received even if your federal Form W-2 does not show any NYS, New York City (NYC), or Yonkers wages or tax withheld.
If you received foreign earned income but did not receive a federal Form W-2 you must also complete Form IT-2. Foreign earned income includes, but is not limited to salaries, wages, commissions, bonuses, professional fees, certain noncash income, and
allowances or reimbursements.
Specific instructions
How to complete each W-2 Record – each box in the W-2 Record corresponds to a similarly named or numbered box or area on federal Form W-2. Enter the amount, code, or description provided on your federal Form W-2 in the corresponding boxes in the W-2 Record. Enter only the information requested on Form IT-2.
Complete additional Forms IT-2 if necessary.
Multiple W-2 Records for one federal Form W-2 – If your federal Form W-2 shows more than four items in box 12 or box 14, complete an additional W-2 Record. Fill in boxes a, b, and c with the same information as on the first W-2 Record for the same federal Form W-2. Then enter the additional items in box 12 or box 14. Do not fill in additional W-2 Records to report withholding by more than one other state for the same wages.
Entering whole dollar amounts – When entering amounts, enter whole dollar amounts only (zeros have been preprinted). Use the following rounding rules when entering your amounts; drop amounts below 50 cents and increase amounts from 50 to 99 cents to the next dollar. For example, $1.39 becomes $1 and $2.50 becomes $3.
Enter in box a your entire 9-digit SSN (or your spouse’s SSN) depending on whose federal Form W-2 it is. Enter in boxes b and c the EIN and employer’s name and address as they appear on the federal Form W-2. Filers with foreign earned income: if the employer’s identification number exceeds the space allowed, leave box b blank.
Box 1 – Enter federal wages, tips, and other compensation shown in Box 1 of federal Form W-2.
Boxes 8, 10, and 11 – If applicable, enter the amounts from federal Form W-2 for allocated tips, dependent care benefits, and nonqualified plans.
Boxes 12a through 12d – Enter the amount(s) and code(s), if any, shown in the corresponding boxes on federal Form W-2 (such as code J, nontaxable sick pay, or code AA, designated Roth contributions under a section 401(k) plan, etc.). If there are more than four coded amounts, see Multiple W-2 Records for one federal Form W-2 above.
Box 13 – If your federal Form W-2 has a check mark in any of the following boxes: Statutory employee, Retirement plan, or Third-party sick pay, mark an X in the corresponding box of the W-2 Record.
Otherwise, leave blank.
Corrected (W-2c) box – Mark an X in this box if the W-2 Record is for a federal Form W-2c, Corrected Wage and Tax Statement.
Enter the corrected information from the W-2c in addition to all other requested information from your federal Form W-2.
Instructions
Boxes 14a through 14d – Enter the amount(s) and description(s), if any, shown in box 14 of federal Form W-2 (such as 414(h) or IRC 125 contributions, union dues, or uniform allowances, etc.). If there are more than four amounts and descriptions, see Multiple W-2 Records for one federal Form W-2 above.
Boxes 15a through 17a (NYS only) – Complete only for New York State wage and withholding information (the corresponding box 15a has been prefilled with NY). Enter in box 16a the New York State wages exactly as reported on federal Form W-2. Enter in box 17a the NYS withholding, labeled as State income tax on federal Form W-2. If you have no New York State wages or withholding, leave boxes 16a and 17a blank.
Boxes 15b through 17b (Other state information) – If the federal Form W-2 has wages and withholding for a state other than New York, complete boxes 15b, 16b, and 17b with the corresponding W-2 box information for the other state information only.
Boxes 18 through 20 (NYC or Yonkers only) – Complete the locality boxes 18 through 20 only for NYC or Yonkers (or both) wages and withholding, if reported on federal Form W-2. Do not enter locality information from any other state. If applicable, enter in the Locality a boxes the local wages, income tax, and locality name (write NYC for New York City or Yonkers for Yonkers) from Form W-2. To report both localities, enter the other local wages, income tax, and locality name (NYC or Yonkers) in the Locality b boxes.
Transfer the tax withheld amounts to your income tax return.
Include the total NYS tax withheld amounts, the total NYC tax withheld amounts, and the total Yonkers tax withheld amounts from all your Form(s) IT-2 as follows:
• NYS tax withheld – Include on Form IT-201, line 72; Form IT-203, line 62; or Form IT-205, line 34.
• NYC tax withheld – Include on Form IT-201, line 73;
Form IT-203, line 63; or Form IT-205, line 35.
• Yonkers tax withheld – Include on Form IT-201, line 74;
Form IT-203, line 64; or Form IT-205, line 36.
Submit Form(s) IT-2 (as an entire page; do not separate records;
however, you do not need to submit instructions from the back page) with your New York State income tax return. Do not submit your federal Form(s) W-2; keep them for your records. See the instructions for Form IT-201, IT-203, or IT-205 for information on assembling your return.
Access our Web site at www.tax.ny.gov 2015 Instructions for Form IT-203
29
Line 38 – New York State tax
Is line 32 (your New York AGI) $106,200 or less?
If Yes, find your New York State tax using the 2015 New York State Tax Table on pages 55 through 62, or if line 37 is $65,000 or more, use the New York State tax rate schedule on page 63. Enter the tax due on line 38.
If No, see Tax computation – New York AGI of more than $106,200, beginning on page 64.
Line 39 – New York State household credit
If you marked the Yes box at item C on the front of Form IT-203, you do not qualify for this credit and should go to line 40. If you marked No, use the appropriate table (1, 2, or 3) and the notes on page 30 to determine the amount to enter on line 39.
• Filing status only (Single) - Use New York State household credit table 1.
• Filing status , and Use New York State household credit table 2.
• Filing status only (Married filing separate return) - Use New York State household credit table 3.
Filing status only (Single)
If your federal AGI (see Note 1) is over: but not over enter on Form IT-203, line 39:
$ (see Note 2) ... $ 5,000 ... $ 75
5,000 ... 6,000 ... 60
6,000 ... 7,000 ... 50
7,000 ... 20,000 ... 45
20,000 ... 25,000 ... 40
25,000 ... 28,000 ... 20
28,000 ... No credit is allowed; do not make an entry on Form IT-203, line 39.
New York State household credit table 1
Filing status , and
If your federal AGI (see Note 1) is: And the number of exemptions listed on Form IT-203, item I, plus one for you (and one for your spouse if Married filing joint return) is:
over 7
Over but not 1 2 3 4 5 6 7 (see Note 3)
over Enter on Form IT-203, line 39:
$ (see Note 2) ... $ 5,000 $ 90 105 120 135 150 165 180 15 5,000 ... 6,000 75 90 105 120 135 150 165 15 6,000 ... 7,000 65 80 95 110 125 140 155 15 7,000 ... 20,000 60 75 90 105 120 135 150 15 20,000 ... 22,000 60 70 80 90 100 110 120 10 22,000 ... 25,000 50 60 70 80 90 100 110 10 25,000 ... 28,000 40 45 50 55 60 65 70 5 28,000 ... 32,000 20 25 30 35 40 45 50 5 32,000 ... No credit is allowed; do not make an entry on Form IT-203, line 39.
New York State household credit table 2
New York State household credit table 3 (see Note 5) Filing status only (Married filing separate return)
And the number of exemptions (from both returns) listed on
Form IT-203, item I (Form IT-201, item H) plus one for you and one for your spouse is:
over 7
Over but not 1 2 3 4 5 6 7 (see Note 3)
over Enter on Form IT-203, line 39:
$ (see Note 2) ... $ 5,000 $45 53 60 68 75 83 90 8 5,000 ... 6,000 38 45 53 60 68 75 83 8 6,000 ... 7,000 33 40 48 55 63 70 78 8 7,000 ... 20,000 30 38 45 53 60 68 75 8 20,000 ... 22,000 30 35 40 45 50 55 60 5 22,000 ... 25,000 25 30 35 40 45 50 55 5 25,000 ... 28,000 20 23 25 28 30 33 35 3 28,000 ... 32,000 10 13 15 18 20 23 25 3 If your federal AGI (see Note 4)
total from both returns is:
Step 6
Step 6 – Compute your taxes
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2015 Instructions for Form IT-203 Access our Web site at www.tax.ny.govLine 41 – New York State child and dependent care credit
Did you qualify to claim the federal child and dependent care credit for 2015 (whether or not you actually claimed it)?
If No, you do not qualify for this credit. Go to line 42.
If Yes, complete Form IT-216, Claim for Child and Dependent Care Credit, and transfer the amount from Form IT-216 to Form IT-203, line 41. Submit Form IT-216 with your return.
For more information, see the instructions for Form IT-216.
Line 43 – New York State earned income credit
Did you claim the federal earned income credit for 2015 on your federal income tax return?
If No, you do not qualify for this credit. Go to line 44.
If Yes, complete Form IT-215, Claim for Earned Income Credit, and transfer the amount from Form IT-215 to Form IT-203, line 43. Submit Form IT-215 with your return. For more information, see the instructions for Form IT-215.
If the IRS is computing your federal earned income credit, write EIC in the box to the left of the money column and leave the money column blank on line 43. You must complete Form IT-203, lines 45, 47, 49, 51 through 57, and 60 through 65, but do not complete lines 66 through 71.
Complete Form IT-215, lines 1 through 9 (and lines 21, 23, and 24, if you are a part-year resident), and submit it with your return. The Tax Department will compute your New York State earned income credit and the resulting refund or amount due.
If you are due a refund, we will send you the refund along with an explanatory statement. If you owe tax, you will receive a bill that must be paid within 21 days, or by April 18, 2016, whichever is later.
Line 45 – Income percentage
To compute your income percentage, divide the amount from line 31 in the New York State amount column by the amount from line 31 in the Federal amount column. (These amounts must be entered in the boxes to the left of line 45.) Round the result to the fourth decimal place. For example, if the amounts used were $12,000 divided by $36,000, the result would be .3333.
Enter this decimal on line 45; do not convert to a percentage.
If the amount on line 31 in either the Federal amount column or New York State amount column is zero or less, enter 0 on line 45.
If the amount on line 31 in the New York State amount column is more than the amount on line 31 in the Federal amount column,
If you used Form IT-230, Part 2, you must complete the
Nonresident and part-year resident income percentage schedule of Form IT-230-I, Instructions for Form IT-230, to compute the income percentage to enter on line 45.
Line 47 – New York State nonrefundable credits
See the credit charts beginning on page 8 for a list of nonrefundable credits. If you are claiming any nonrefundable credits, complete the appropriate credit forms and
Form IT-203-ATT. Transfer the amount of nonrefundable credits to line 47. You must submit the completed credit forms and Form IT-203-ATT with your return.
Line 49 – Net other New York State taxes
If you are subject to any other taxes, complete the appropriate forms and Part 2 of Form IT-203-ATT. Transfer the total amount of net other New York State taxes to line 49. You must submit the completed forms and Form IT-203-ATT with your return.
Line 51 – Part-year New York City resident tax
If you were a New York City resident for part of 2015, complete Form IT-360.1, Change of City Resident Status. Enter the tax amount on line 51 and submit Form IT-360.1 with your return.
For more information see Form IT-360.1-I, Instructions for Form IT-360.1.
Line 52 – Part-year resident nonrefundable New York City child and dependent care credit
If you qualify to claim the federal child and dependent care credit for 2015 (whether or not you actually claimed it) and:
1) have federal AGI * of $30,000 or less, and 2) have a qualifying child under 4 years of age as of
December 31, 2015,
you may qualify for this credit. Review the instructions for Form IT-216 and, if you qualify, complete Form IT-216 and transfer the amount from Form IT-216 to Form IT-203, line 52.
Submit Form IT-216 with your return.
* For most taxpayers, federal AGI is the amount from
Form IT-203, line 19, Federal amount column. However, if on Form IT-203 you entered special condition code A6 (for Build America Bond (BAB) interest), your federal AGI is the line 19 amount minus any BAB interest that was included in the line 19 amount.
Line 52b – Metropolitan Commuter Transportation Mobility Tax (MCTMT) net earnings base
Are you subject to the MCTMT?
If No, go to line 53.
Use these notes for New York State household credit tables 1 through 3
Note 1 For most taxpayers, federal AGI is the amount from Form IT-203, line 19, Federal amount column. However, if on
Form IT-203 you entered special condition code A6 (for Build America Bond (BAB) interest), your federal AGI is the line 19 amount minus any BAB interest that was included in the line 19 amount.
Note 2 This amount could be 0 or a negative amount.
Note 3 For each exemption over 7, add the amount in this column to the column 7 amount.
Note 4 For most taxpayers, federal AGI is the amount from Form IT-203, line 19, Federal amount column (or Form IT-201, line 19).
However, if on your NYS return(s) you or your spouse entered special condition code A6 (for Build America Bond (BAB) interest), federal AGI is the line 19 amount minus any BAB interest that was included in the line 19 amount. If your spouse was not required to file a New York State return, use your spouse’s federal AGI as reported on his or her federal return (minus any BAB interest included in that amount).
Note 5 The credit amounts have been rounded (see page 5).
Step 6
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2015 Instructions for Form IT-203 Access our Web site at www.tax.ny.govLine 56 – Sales or use tax
Report your sales or use tax liability on this line.
You owe sales or compensating use tax if you:
• purchased an item or service subject to tax that is delivered to you in New York State without payment of New York State and local tax to the seller; or
• purchased an item or service outside New York State that is subject to tax in New York State (and you were a resident of New York State at the time of purchase) with subsequent use in New York State.
Note: You may be entitled to a credit for sales tax paid to another state. See the exact calculation method in the instructions for Form ST-140, Individual Purchaser’s Annual Report of Sales and Use Tax.
For sales and use tax purposes, a resident includes persons who have a permanent place of abode in the state. Accordingly, you may be a resident for sales tax purposes even though you may not be a resident for income tax purposes. See the instructions for Form ST-140 for more information.
You may not use this line to report:
• any sales and use tax on business purchases if the business is registered for sales and use tax purposes. You must report this tax on the business’s sales tax return.
• any unpaid sales and use tax on motor vehicles, trailers, all-terrain vehicles, vessels, or snowmobiles. This tax is paid directly to the Department of Motor Vehicles ( DMV ). If you will not be registering or titling it at the DMV, you should remit the tax directly to the Tax Department using Form ST-130, Business Purchaser’s Report of Sales and Use Tax, or Form ST-140.
An unpaid sales or use tax liability commonly arises if you made purchases through the Internet, by catalog, from television shopping channels, or on an Indian reservation, or if you purchased items or services subject to tax in another state and brought them back to New York for use here.
Example 1: You purchased a computer over the Internet that was delivered to your house in Monroe County, New York, from an out-of-state company and did not pay sales tax to that company.
Example 2: You purchased a book on a trip to
New Hampshire that you brought back to your residence in Nassau County, New York, for use there.
You may also owe an additional local tax if you use property or services in another locality in New York State, other than the locality to which you paid tax. You owe use tax to the second locality if you were a resident of that locality at the time of the purchase and its rate of tax is higher than the rate of tax originally paid.
Failure to pay sales or use tax may result in the imposition of penalty and interest. The Tax Department conducts routine audits based on information received from third parties, including the U.S. Customs Service and other states.
If you owe sales or use tax, you may report the amount you owe on your personal income tax return rather than filing Form ST-140.
Using the sales and use tax chart below is an easy way to compute your liability for all your purchases of items or services costing less than $1,000 each (excluding shipping and handling) that are not related to a business, rental real estate, or royalty activities.
You must use Form ST-140 to calculate your sales and use tax liability to be reported on this return if any of the following apply:
• You prefer to calculate the exact amount of sales and use tax due.
• You owe sales or use tax on an item or service costing $1,000 or more (excluding shipping and handling).
• You owe sales or use tax for purchases related to a business not registered for sales tax purposes, rental real estate, or royalty activities.
Include the amount from Form ST-140, line 4, on Form IT-203, line 56. Do not submit Form ST-140 with your return.
If the amount reported on line 56 is $1,700 or more, you must complete Form IT-135, Sales and Use Tax Report for Purchases of Items and Services Costing $25,000 or More, and submit it with your return.
If you do not owe any sales or use tax, you must enter 0 on line 56. Do not leave line 56 blank.
For additional information on when you may owe sales or use tax to New York, see TB-ST-913, Use Tax for Individuals (including Estates and Trusts). For more information on taxable and exempt goods and services, see TB-ST-740, Quick Reference Guide for Taxable and Exempt Property and Services.
Sales and use tax chart
You may use this chart for purchases of items or services costing less than $1,000 each (excluding shipping and handling). You may not use this chart for purchases related to a business, rental real estate, or royalty activities, regardless of the amount.
If you maintained a permanent place of abode in New York State for sales and use tax purposes for only part of the year, multiply the tax amount from the chart by the number of months you maintained the permanent place of abode in New York State and divide the result by 12. (Count any period you maintained the abode for more than one-half month as one month.)
If your
federal adjusted gross income
(line 19, Federal amount column) is: Enter on line 56:
up to $15,000 *... $ 10
$ 15,001 - $ 30,000 ... 19
30,001 - 50,000 ... 32
50,001 - 75,000 ... 48
75,001 - 100,000 ... 64
100,001 - 150,000 ... 85
150,001 - 200,000 ... 102
200,001 and greater ... .052% (.00052) of income, or
$ 250, whichever amount is smaller
* This may be any amount up to $15,000, including 0 or a negative amount.
Step 6
Access our Web site at www.tax.ny.gov 2015 Instructions for Form IT-203
37
We will notify you if we keep your overpayment because of a past-due legally enforceable debt to the IRS or a tax debt to another state. You cannot use Form IT-280 to disclaim liability for a legally enforceable debt to the IRS, or to disclaim a tax liability owed to another state. You must contact the other state to resolve your responsibility for the asserted liability.
Line 69 – Estimated tax
Enter the amount of overpayment from line 67 that you want applied to your New York State, New York City, Yonkers, and MCTMT estimated tax for 2016. The total of lines 68 and 69 should equal the amount on line 67.
Line 70 – Amount you owe
Enter on line 70 the amount of tax you owe plus any estimated tax penalty you owe (see line 71 instructions) and any other penalties and interest you owe (see line 72 instructions).
If you choose to pay by electronic funds withdrawal, mark an X in the box, enter your account information on line 73 and enter your electronic funds withdrawal information on line 74.
To avoid other penalties and interest, pay any tax you owe by April 18, 2016.
For additional information on penalties and interest, visit our Web site.
Line 71 – Estimated tax penalty
Begin with these steps to determine if you may owe an estimated tax penalty.
1. Locate the amount of your 2014 New York AGI as shown on your 2014 return;
2. Locate the amount of your 2014 New York income tax; then 3. Calculate the amount of your 2015 prepayments (the amount
of withholding and estimated tax payments you have already made or have been paid on your behalf by a partnership or S corporation for 2015).
In general, you are not subject to a penalty if your 2015
prepayments equal at least 100% of your 2014 income tax based on a 12-month return.
However:
• If your 2014 New York AGI was more than $150,000 (or
$75,000 if you are married filing separately for 2015) and you are not a farmer or a fisherman, your prepayments must equal at least 110% of your 2014 income tax based on a 12-month return;
• You may owe a penalty if line 70 is $300 or more and represents more than 10% of the income tax shown on your 2015 return; and
• You may owe a penalty if you underpaid your estimated tax liability for any payment period.
For more information, see Form IT-2105.9, Underpayment of Estimated Tax by Individuals and Fiduciaries.
If you owe an estimated tax penalty, enter the penalty amount on line 71. Also add the same amount to any tax due and enter the total on line 70. It is possible for you to owe an estimated tax penalty and also be due a refund. In that case, subtract the estimated tax penalty amount from the overpayment and enter the net result on line 67. Do not include any other penalty or interest amounts on line 67. Be sure to submit Form IT-2105.9
Line 72 – Other penalties and interest
If you owe a late filing penalty, late payment penalty, or interest, enter the penalty and interest amount on line 72. Also add the same amount to any tax due and enter the total on line 70. You may compute the penalty and interest using the Penalty and Interest Calculator on our Web site.
Payment options
By automatic bank withdrawal
You may authorize the Tax Department to make an electronic funds withdrawal from your bank account either by completing line 73, or on our Web site.
This payment option is not available if the funds for your payment would come from an account outside the U.S.
(see Note on banking rules on page 38).
File now/Pay later! You must specify a future payment date up to and including April 18, 2016. If you file before April 18, money will not be withdrawn from your account before the date you specify. To avoid interest and penalties, you must authorize a withdrawal on or before the filing deadline. If you designate a weekend or a bank holiday, the payment will be withdrawn the next business day. See line 73 instructions.
By check or money order
If you owe more than one dollar, include full payment with your return. Make check or money order payable in U.S. funds to New York State Income Tax and write your social security number and 2015 Income Tax on it. Do not send cash.
You must submit Form IT-201-V if you are making a payment by check or money order. For additional information, see Form IT-201-V.
Fee for payments returned by banks
The law allows the Tax Department to charge a $50 fee when a check, money order, or electronic payment is returned by a bank for nonpayment. However, if an electronic payment is returned as a result of an error by the bank or the department, the department won’t charge the fee.
If your payment is returned, we will send a separate bill for
$50 for each return or other tax document associated with the returned payment.
By credit card
You can use your American Express®, Discover®/Novus®, MasterCard , or Visa credit card to pay the amount you owe on your New York State income tax return. You can pay your tax due by credit card through the Internet. You will be charged a convenience fee for each credit card payment you make to cover the cost of this service.
You can make your payment by credit card regardless of how you file your income tax return. For returns filed before the due date, you can make credit card payments any time up to the due date.
For returns filed on or after the due date, you should make your credit card payment at the same time you file your return.
For additional information on the credit card payment program, go to our Web site.
Step 9
