Instructions for Form IT203

Instructions for Form IT-203 Nonresident and Part-Year Resident Income Tax Return

The print version (PDF) of Form It-203-I, Form It-203 MEMO (PDF) was revised on February 16, 2024, and the PDF documents were included. For more information, see the change and composition of income tax form 2023 (section 22 and 30).

Tables of contents

General information
2023 new functions
Electric file
Power supply information
Other forms that require submission
Protect yourself from data theft
Make the right declaration
General text and rants
Online service
How to fill in the form
How to get 1099-G information
How to be taxed as a no n-resident or secondary resident?
New York no n-resident and secondary resident: Who must declare?
Step 1: Enter the taxpayer information column
Step 2: Select a personal declaration status and complete step H from step B.
Step 3: Enter your personal federal income and adjustment amount
Instructions for income distribution between selective worksheets selective residents
How to sew the IT-203 form
Step 4: Calculation of addition and subtraction in New York
New York City addition
New York deduction amount
Step 5: Enter the normal deduction amount in New York City or the deduction by item, and the dependent deduction amount.
Step 6: Calculation of tax
Step 7: Added volunteer donation
Step 8: Enter payment and deduction
Step 9: Calculate the required refund or the amount to be paid
Step 10: Sign the declaration and fill in the date
Step 11: Completed the tax return
IT-195 Enterment of the tax return
RUIT} Form IT-203-ATT manual, other tax incentives and taxes
Form IT-203-B's instructions for "non-residents and selective residents of income distribution" and "deducted learning expenses from worksheets"
Additional Information
Calculation method for New York Income Tax for 2023
New York State Tax Rate Table
Tax calculation-When the total income exceeds $ 107. 650 after adjusting New York
Time for declaration/ important date?
Statute of limitations
Where to give a gift
Do you need help?

General information

Important information about final tax return

See the Change of Tax Law or change the form after the work related to forms and instructions has been completed.

What’s new for 2023

The detailed list of technological innovation related to the overview of the tax law revision can be viewed in the "New IN 2023" section or the website www. Tax. NY. Gov (Search: 2023).

File electronically

Electronic statement (E-FILE) -This is light, initial, and not modest. You can also apply for charity for documents. For all characteristics of electronic submission, please read the intermediate submission season documents.

Connect the electricity supply directly to the submission to receive a refund in a short time. If you submit it on paper and request a cardboard check, you can get a refund from New York two weeks earlier.

If you use this convenient software, you will not miss all the documents you need and miss valuable loans.

E-file information

Using software?

If you are using software that can converge electricity, or if you like tax tax returns and you have applied for electricity, you need to file a filing. Electric sitting is just right, not light, and you can receive rewards quickly. Most of the taxpayers in New York have filed by electricity.

Make a payment

Tax payment will be paid by the tax office by withdrawing payment from your bank account. Build a payment when submitting a statement via e-mail, or after paying, submit the statement with our online service support. You can also pay by credit card.

To receive additional infa, see our site www. Tax. NY. Gov (Search: Pay).

Other forms you may need to file

See the "Income Tax Loan" section for all loans lists (search: loan). Precautions: To talk about tax deductions (excluding minuses for households and incomplete study abroad years at New York School), you need to fill out and submit the negative form.

New York City forms

Inquiries to the New York Tax Bureau: If you need information on tax forms, memos, and business taxes in New York:

Online: www. NYC. Gov/Finance
Online: www. NYC.
In the case of a telephone: 311 dial when making a call from five counties in New York. From outside New York to 212-639-9675.

Protect yourself from identity theft

The plagiarism of a personality is to bring your own information without permission:

Public insurance number
Credit Card Number

The kidnapper of your own data has any chance to give a fake tax return to craftsmen, and the victim has no nobles, in fact, all the chances of their personal data are stolen. be.

Protect yourself and provide only the lower four digits of the public insurance number each time you send it to the tax office or a currency remittance. The statement and payment checks are required to prove the absolute number of public insurance. Without a complete number, these documents cannot be processed.

For more information, or if you think you may have been the victim of tax-related data theft, see Identity Theft Affecting Tax Records (Search: Scams).

File a valid return

If the year appears under the New York State map in the upper left corner of the cardboard form you use, you can use that form only for that tax year.

To file a perfect return,

RUST}Complete all required tables and forms included with your return,
RUST}Include all pages of these forms and tables with your return,
RUST}Fill only those forms and tables that are relevant to your return.
Make sure you have made all required records.

If you file an incomplete return, it cannot be processed and you may be subject to fines and penalties.

Entering whole dollar amounts

When entering amounts on your return, enter only amounts to the nearest whole dollar. This also applies to amounts on credit forms, schedules, and other forms you file with your New York State return.

Do not enter amounts to the nearest whole cent. In this background, we pre-print zeros. Instead, round cents to the nearest whole dollar using the appropriate basis:

Omit amounts less than 50 cents. For example, $1, 39 converts to $1.
Increase amounts greater than 50 cents to the appropriate dollar amount. For example, $2, 50 converts to $3.

Common words and phrases

To save space and make these parts easier to understand, we use commonly accepted reductions:

EIC = Revenue Credit
IRC = Internal Revenue Code
IRS = Internal Revenue Code
MCTMT = Metropolitan Commuter Transportation Tax
NYS = New York State
NYC = New York

Online Services

Create an account and log in to our online services:

Make a payment
View your document submission and payment status
Receive email notifications for refunds, invoices, and notices
Subscribe to emails for refunds, invoices, and notices

Access is available 24 hours a day.

For more information, please see "Online Services" (search: online).

How to fill in the forms

When filling out the form, please follow these tips to avoid processing delays:

Print or fill out (if using fillable paper) all data using only dark ink (no wine red, no other colored ink, no pencil).
When filling out losses (amounts less than zero), write a minus sign immediately to the left of the loss amount. Do not use parentheses or brackets.
Check required fields. Do not use checkboxes. Do not put crosses and numbers in cells.
Do not use dollar signs or commas when entering amounts or quantities.

How to get 1099-G information

If you received a lot of income tax in 2023, including a refund from us, you may need IRS Form 1099-G, "State Income Tax Refund," information when you file your federal return. We do not mail this form. To view and print a copy, see Get Form 1099-G Information Online (Search: 1099-G).

If you received unemployment benefits in 2023, you must submit the Department of Labor (DOL) Form 1099-G Information (Statement for Certain Municipal Beneficiaries) with your federal and state returns, as required.

If you received unemployment compensation or pandemic unemployment benefits, the DOL will not send you a Form 1099-G. To access this form

Visit the DOL website at https://dol. ny. gov and view Form 1099-G Tax Form: Important Information for Reporting UI Income.
File with your ny. gov ID.
Select Unemployment Services to view/print 1099-G.

To receive Exempt Employee Fund (EWF) benefits, DOL will send you Form 1099-G. Visit the DOL website at https://dol. ny. gov.

How are you taxed as a nonresident or as a part-year resident?

If you are not considered a New York resident, you will be subject to New York State tax on your income from New York sources.

If you were a New York resident for only part of the tax year, you must pay New York State tax on all income earned while you were a resident and on income earned from New York sources while you were a nonresident.

To determine your tax liability, use Form IT-203, Tax Return for Non-Residents and Part-Year Residents. This form calculates your tax base as if you were a full-year resident and determines the percentage of your income subject to New York State tax and the amount of tax allocated to New York State.

New York State nonresidents and part-year residents: Who must file?

You must file Form IT-203 if any of the following apply to you:

You have New York State income (see Non-Residents: Income from New York State) and your adjusted New York State gross income amount (column Federal Amount) exceeds the New York State ordinary deduction amount.
You want to claim a refund of New York State, New York City, or Yonkers State income tax withheld from your paycheck or unemployment insurance benefits.
Refers to all loans that are returned or transferred from New York, Metropolitan New York, and Yonkers.
Since you were a resident about the year, the separation tax will be applied to all redemption money paid from the source of New York during your residence (Form IT-230) "Taxation tax on separation"). See the other documents that require submissions.
In the taxable year, a net loss under the New York State Income Tax Law was generated without generating NOL comparable to the federal income tax. For background information, refer to "Out of business in New York State".

Nonresidents: New York source income

If you are a no n-resident, your income in New York provides gain, income, loss, and negative amounts (the amount of special valuation adjusted):

Real estate or tangible fixed assets located in New York (Specific profit and loss by selling or replacement of organizations in New York State, or promoted c o-op houses in New York State Including specific profit and loss by owning);)
Service produced in New York;
Regardless of whether it is regarded as a employee, business, transaction, occupation or occupation (TSB-M-10 (9) I "Business and transaction that non-residents used to do in New York State before (See the income acquired in connection with occupation or occupation ").
S-corporations in New York, which you are considered as shareholders (including income by installment trading based on Article 453 of IRC).

In addition, the income from the New York source is related to:

Distribution of income or profits from partnerships in New York;
Distribution of income or benefits from heritage or trust in New York;
If the winning money will be received on or after October 1, 2000 and the total election money exceeds $ 5. 000, the winning money purchased from the lottery of New York is the winning money;
Gambling prize exceeding $ 5. 000 obtained from gambling activities in New York's land;
If an entrepreneur similar to the Cooperative Housing Association, which is a fixed asset, is located in New York State, the income of the shares of the cooperative housing association associated with the grant or transfer of leasehold rights;
All income derived in connection with a business, trade, occupation, or practice formerly carried on in this state, whether autonomously, for employment, or otherwise, including, but not limited to, with respect to a non-compete package (see Form IT-203-F, Fixed Year Configuration and Notes Therefor, for additional information);
In the case of an S-Corporation shareholder that has elected a New York S-Corporation, where the S-Corporation has divided the pledge among its shareholders by installment payments pursuant to IRC section 453(h)(1)(a), generally, all income recognized for federal income tax purposes upon receipt of payment of the pledge by installment payments;
If an S-corporation shareholder elects a New York S-corporation and the S-corporation elects pursuant to IRC section 338(h)(10), all income is universally recognized for federal income tax purposes at the time the assets are admitted;
If an S-corporation shareholder elects a New York corporation and the corporation loses personal tax status in New York, income or gain generally recognized in receiving payments under an installment agreement entered into when the S corporation was taxable in New York.

Income generally recognized for federal income tax purposes as a result of the conduct or transfer of a toriqui in a partnership if resold or determined:

space} is subject to the provisions of IRC section 1060.
made on or after April 10, 2017.

The amount of gain associated with income from New York sources is directed in concert with the applicable method and distribution rules pursuant to the annual note at the time the asset is carried on or transferred (see additional information in TSB-M-18(2)I "Procedure for Considering a Nonresident Partner's Gain or Loss in a Specific Sale or Transfer of a Partnership or Membership").

New York source income, even if integrated into federal adjusted gross income, is not binding on the appropriate income:

Certain annuities exempt from tax in New York pursuant to 4 U. S. C. § 114 (see Guide to Rule 10), and annuities and pensions that fall within the New York definition of annuitant (if the annuity is not used solely as an asset in a business, trade, profession or class carried on in New York);
However, except when the intangible assets are used in business, transactions, occupations, or occupations in New York.
Reward purchased to actually work in the US military (see the Army);

Income earned in New York as a spouse of soldiers:

You are considered a no n-resident of New York.
You live in New York only for being with a spouse deemed to be a soldier placed in New York according to military orders (TSB-M-10 (1) I "TSB-M-10 (1) I" for details. See the Military Spousal Rescue Law "" and TSB-M-19 (3) I "2018 Veterans Benefit and Transition Law";););

You are hired by ships to perform duties in two or more states as a pilot licensed by 46 U. S. C..
Ship that operates a waters that can be navigated in multiple states, and regularly performs direct duties as captains, officers and crew members.

Part-year residents: New York source income

For those who have only been living for less than a year, the withholding income in New York provides the required amount of the appropriate amount that adjusts the special assessments:

All income, and in the federal declaration form during the period of being regarded as a New York resident
New York withholding income during the period as a no n-resident of New York.

Additional notes to all filers

Do I need to submit other documents? See the format for no n-residents and par t-time residents (search: part).
Do you want to apply for a tax deduction? Refer to the "tax deduction" section to confirm the refundable deduction and a deduction that cannot be refunded (search: deduction).
Does your child earn more than $ 2, 500 in investment? The first $ 3. 100 of this income is not taxed, so it is a good idea to submit a New York State Tax Declaration so that your child can file an investment income. When submitting a federal tax return, enter your child's investment income in the Federal Tax Declaration 8615 (instead of the Federal Tax Declaration 8814). When submitting Form 8814, the amount of investment income of more than $ 2. 500, integrated into the federal income, is reported to the New York declaration and is taxed at your tax rate.
Have you filed the Federal Form 1040-SR "Tax Statement for the Elderly of the United States"? Look at your New York State income tax return and notes, and read the Federal Form 1040 and all of its tables as a reference to the Federal Form 1040-sr.

Separate returns are required for some married taxpayers who file a joint federal return

If you are a New York State resident and the other person is a nonresident or incomplete year resident, one of you must file a separate New York State return. The resident must apply IT-2010. If the nonresident or incomplete year resident needs to file a New York State return, he or she must apply Form IT-203. However, if both spouses file a New York State general return, they must use IT-2010 and both spouses' interests are taxed as absolute year New York State residents.

Filing information for same-sex married couples

Same-sex married couples can enjoy the same tax benefits and file and pay New York State income tax as heterosexual married couples in practice. Separately, under federal tax law, the Windsor decision of the U. S. Supreme Court and the 2013-17 directive of the U. S. tax authorities recognize and accept the marriage of same-sex couples as a legal marriage under the jurisdiction of the country where the marriage ceremony was held (domestic or foreign law). Therefore, the joint standard of the marriage-qualified person (see A in step 2, select the marriage-qualified person, and enter point B.)

The term "spouse" is entered to see them as a unified person of any gender who is married to a spouse of the same sex. The term "marriage" connects the marriage of same-sex couples.

Step 1: Complete the taxpayer information section

Name and address

In the space allocated for this purpose, write what is appropriate:

Name: First name, first initial, last name. If you are married and submitting a general statement, state the names of both married couples.
Mail address: You can choose to have your mailing address (where you want to receive e-mail) match or be distinct from the address of the place where you live (where you practically live). Please provide your current address so that we can send you any correspondence related to your return if you request one. Mailbox or street address, metropolis, state, zip code, and prefecture.

Note: Do not fire the state title.

If you need to file form IT-203-C, fill in only the name of the spouse with New York source income.

Foreign addresses

Please fill in the information in the proper order:

City
County or state abbreviation
Zip code (following the customary practice for that country), and
Country name (without the title for that country).

Taxpayer’s permanent home address

If your mailing address is distinguished from your immutable housing address (for example, you use a subscriber box), you will provide an immutable housing address.

Part-year residents

Regardless of whether you or your spouse is regarded as the owner or a lessee, the address of your immutable residence, regardless of this The address of the residential building.

If you move to the state by December 31, 2023, enter the address of the household you live in. If you move from the state by December 31, 2023, enter the address in New York, where you lived in 2023, as a constant household address.
If you use an offer from a commercial compiler and use the compiler address as your mailing address, fill out the space assigned for this purpose as an address of your unchanging residential space.
Space} If you are in a nursing home every day, fill in the address of the nursing home.
If you work in the army and have a systematic residence in New York at the time of enlisting military service, enter the immutable place of residence in New York separately from your work location.
If you are married and live in a different New York State and submit a separate declaration to New York State, fill in your own personal residence address.

Nonresidents

If you are distinguished from a mailing address in a place of residence other than New York State, enter an address that is considered to be your own home address and an impossible space. See DomitSi l-Segments and Permanent Living Space.

Then, if you moved to New York on December 31, 2023, the address of your own address and the immutable residential space of the living space that you protected for 2023 for 2023. Please fill in.

Dates of birth and Social Security numbers

Please enter your date of birth, the absolute number of public insurance, and your spouse (spouse).

If you need to submit an IT-203-C form, fill in your personal insurance number and your husband's public insurance number.

New York State county of residence

Part-year residents

Fill out the last residence area in New York on December 31, 2023. If you have lived in New York, use one of the appropriate district names:

District name

If you live	Please enter.
Bronx	Bronx
Brooklyn	Kings
Manhattan	new york
Queens	Queens
Stayten Island	Richmond

Nonresidents

Spac e-Enter the abbreviation NR in the environment.

School district name and code

Part-year residents

Enter the code number and title of the applicable school district. This is a municipal school district surrounded by school districts that you lived or lived in New York before moving outside the state on December 31, 2023. If you do not know the school district name, please contact your household address in New York or a junior high school area in the nearby residence in New York. For more information about the school district and code, refer to the Code of the School District or see this site www. tax. NY. NY. NY. Gov (Search: School District). If you still live in New York for an incomplete year, you are looking for a personal list in the Nasso area.

You need to set the title and code number in your own school district, including the case:

You haven't been to school yet,
The school that your child learned is not the area of your school.
There are no boys going to high school.

Incorrect district names and code areas could affect school support.

Nonresidents

Please enter the abbreviation NR in the background of the school environment name. Please blank the code background.

Decedent information

If a taxpayer who is the first person in the statement dies after December 31, 2022 and dies before submitting a statement, the day, day of the deadly taxpayer on the background of the death date. , Enter in the small order of the year (the last two digits).
If a taxpayer dies after December 31, 2022 and dies before submitting a tax return, the date of death will be described on the "spouse death date" in the background.

In addition, if the husband died 30 days before the date of submitting the tax return, it is necessary to make an appropriate description in Section F if the filing deadline for filing the tax return can be extended by 90 days.

Step 2: Select your filing status and complete items B through H

Item A

In most cases, when applying for a federal statement, you should apply what the status of the presentation is. If you do not need to submit a federal declaration, use the status to be submitted.

Exceptions

However, only some couples are exceptions, and if they are good, we submit a general federal declaration form:

Space} Both of them are no n-residents, both of which have income from New York,
Space｝ If one of the couples is par t-time residents, the other is a no n-resident, and the withholding income is in New York.
Both couples live par t-time.

In these cases, you will need to file a New York joint return. This return must be signed by both spouses, and generally you will be jointly liable for any taxes, penalties, or fines due. This means that if one spouse does not pay the taxes due, the other spouse must pay them.

If you agree to any of the three conditions above, but are unable to file a joint return in New York:

Your spouse's address or location is unknown, you can prove that you have made reasonable efforts to verify your spouse's residence, and you have a good reason for your New York joint return being outstanding.
Your spouse refuses to sign the New York joint return, reasonable efforts have been made to get your spouse to sign the joint return, there is objective evidence that your spouse has been alienated, such as through a court order of protection, legal detention by a separation judgment, maintenance of separation, or detention by a separate residence, for the 12 months immediately preceding the filing of the separation statement or the commencement of a divorce or the commencement of a particular family affairs trial, there is good reason for the New York joint return not to be divided,

You can file a New York joint return divided if you have good reason for not dividing the New York joint return. If you file a federal joint statement and both spouses are nonresident but only one has New York-source income, or if one spouse is already living part-time and the other spouse is nonresident and has no New York-source income, the New York joint statement is required for filing status. However, only the spouse with New York-source income (or the spouse who lived part-time for one year) is required to sign the IT-203 form. This spouse must complete form IT-203-C, "Certification of a Non-Resident spouse or spouse living in an incomplete year" (see "Other forms you must file") and submit it with the 203 form. In this case, a return or tax notice will only be issued for the spouse who is required to sign the IT-203 form, as well as any penalties or fines.

If one of the spouses is a New York State resident, and the other is a no n-resident or one resident in a c o-declaration to the federal government, a declaration to New York must be filed separately. Residents must use Form IT-201. Non-resident or one-year resident who needs to declare New York will use Form IT-203. However, if both couples jointly declare to New York State, use Form It-20101.

If you are eligible to apply for other taxpayers as a dependent, you need to check the Yes. Even if other taxpayers do not apply for you as a dependent, you need to check "Yes". For example, if other taxpayers have been qualified to be dependent relatives in the federal tax return, they need to be checked in "yes" if they are not dependent relatives to receive federal education deductions. There is.
All IT-203 filers must fill in the item D2.

If your or your spouse (if you are married) is maintaining or using an apartment or house in Yonkers during any period of 2023 (you are the real estate during any of the year) Whether it was used personally), you need to check "X" in the "yes" column of D2 (1) line. In the blank, enter the number of months you and your spouse (in the case of a joint declaration) lived in Yonkers in 2023.

A house is a house, apartments, cooperatives, and other houses that are suitable for use throughout the year. It refers to what the employer keeps for your main use.

Item B

Example A borrows apartments in Yonkers by one of the employees, and the apartment can be mainly used by the person. Even if others use the apartment, they are considered to have a residence in Yonkers.

Item C

remarks

Item D1

room

Item D2

If the background of the rules D2 (1) is "yes", you can become a Yongkers resident under the Income Tax Law toward the unfinished year. The definition of residents is based on past cases and living conditions. Refer to the definition of income tax or see the Tax. ny. gov site (Search: Resident). If you are in line with the definition of a Yongkurz resident who lived in an incomplete year, see Rule 54: Incarnation tax on the Yongkurz resident who lived in the incomplete year.

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If the background of the d2 (4) line is "yes", you can tax the profits of Yonkers, a no n-resident. Rule 53 See "Income tax for no n-residents of Yonkers".

If you meet the definition of Yonkers residents, you cannot submit the IT-203 form. IT-2010 "Resident tax statement" must be submitted.

Only those who live in New York in Megalopolis (including Bronx, Brooklyn, Manhattan, Queens, Statian Eyland): You and your husband (in the case of general declarations) lived in New York in 2023 Please fill in the appropriate background of the direction of the year. This information is important to prove the tackus minus for school tuition in New York.

If you fall under special conditions, enter two symbols.
If you have the right to expand your tax return and pay tax in cooperation with the provisions of support in the military action area or an emergency operation area, enter this code. See Publication 361 "INFORMATION ON THE NAL-YORK FOR THE MILITARY AND Veterans".

If your husband died 30 days before the date of submitting the declaration, and if you have the right to extend the filing of the tax return for 90 days, enter this code.

Item E

If you submit a tax return on behalf of the army that died in military service, enter this code. See Publication 361 for information on the application for tax Amnesty.

If you stay outside the state and have the right to extend the federal declaration automatically for two months, enter this code. Site / Please refer to the help information section when you need to submit an important date.

Item F

If you are considered a no n-resident of the United States under the Federal Income Tax Law and have the right to submit a declaration of federal income tax on June 17, 2024, enter this code. New York states remain on June 17, 2024.

Code A6 Build America Bond interest

When using any of the following criteria, enter this code:

Code C7 Combat zone

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Code D9 Death of spouse

(A) We are trying to use no n-resident status based on the United States and Puerto Rico, or (b) Article 605 (B) (1) (a) (II) (54 8-day rules) of (b) the Internal Revenue Law. At that time, you need to attach a copy of the notification to the Inland Revenue for the additional time to submit the documents.

Code K2 Combat zone, killed in action (KIA)

Note

Code E3 Out of the country

He was extended to the federal deduction, foreign residents, or deductions, or both. Submit a copy of the approved Federal Federation 2350 "Application for Extension to File An Income Tax Return".

Code E4 Nonresident noncitizens

If there is an exempted income based on the Federal Military Spouse Exemption Law (Public Law 111-97), enter this code. Supplement For information, see TSB-M-10 (1) I "Military Spouse Relief Act" and TSB-M-19 (3) I "Veterans Benefits and Transition Act".

Code E5 Extension of time to file beyond six months

If you make an unauthorized ponge investment and apply for a stolen deduction (item deduction) in New York based on the Federal Safe Harbor Standards, enter this code. Submit a copy of the application form created according to the Federal Tax Procedure 2009-20.

During the IPA period, unpaid tax balance will continue to produce penalties and interest (applicable). Supplement For information, see Installment Payment AgreeMent (IPA) (search: IPA).
If you live in New York in a part of the year, fill in the day you moved and fill in the status at the end of taxation in the background.

Code M2 Military spouse exempt income

Everyone who submits IT-203 must enter the space H.

Code 56 Losses from Ponzi-type fraudulent investment arrangements

Do you own a residential real estate in New York?

Code C2 Request an installment payment agreement

If your or your spouse (if you are married) owns a flat or residential real estate, or if you use a part of the year, a X-mark is added to the Yes column and it is it. Please fill in Table B in the form o f-2010-b.

In the residential real estate, you or your spouse (spouse) is borne or expenses, or the other person, family, and employer are included for your main use. Includes houses, flat, cooperatives, and other houses suitable for through.

Code M4 Veterans Benefits and Transition Act of 2018 election

Example: A company borrows an apartment in New York to use it by one of the employees of the company, and its apartments can be used mainly by the employees. Even if others use the apartment, they are considered to have a place of residence in New York.

Item G

New York State part-year residents

Note: Congratulations in the "Yes" column and stayed in New York for more than 184 days (for this purpose, a part of the day is considered during the day), deemed to be a resident in New York. There is a possibility. The definition of the resident is determined based on the facts and situations of your situation. See the definition of "resident", "no n-resident", "par t-time resident".

Item H

In addition, if the place of residence is New York or Yonkers, the Income Tax Law will be considered a resident of New York or Yonkers.

If it applies to the definition of residents of New York, New York, and Yonkers, you cannot submit the IT-203 form. You need to submit the 201 "Resident Tax Statement" form.

If you are in military service and are not permanent residents in the state, please submit an appropriate application along with the statement (see Publication 361 "New York State Tax Information for Military Personnel Veterans").

If the background of the d2 (4) line is "yes", you can tax the profits of Yonkers, a no n-resident. Rule 53 See "Income tax for no n-residents of Yonkers".

Example You had the right to show your baby as a dependent on your federal return, but decided not to do so in order to be able to get a federal education loan on your federal return. On your New York State return, all of you can show him as a dependent.

If you have more than six dependents and are filing on cardboard, attach a separate sheet to your return that reads Form IT-203: Item I Continbed:

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At the top, write your name and public insurance number, then

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Item I

The required information for each supplemental dependent.

Note: If you are married and file a general federal return, but are required to file a separate New York State return, complete Item I as if you filed your federal return separately. See the "Filing Status" section for instructions on how to complete the separate return.

The purpose of lines 1 through 19 is to make a specific adjustment to the portion of your federal adjusted gross income attributable to New York State. This share combines all types of income notes you earned from New York sources as a nonresident with all types of notes you earned from each source while you were still a resident, if you were a New York resident for any part of the year.

However, if a special accrual basis applies, or you are considered a nonresident on a full-year basis and a resident on a part-time basis, attach all notes that would have been included had you filed your federal statement under the accrual method. See Special Overbuilding.
State all income earned from New York that is included in the Federal Total column.

Enter the total amount:

Step 3: Enter your federal income and adjustments

Overview

{New York}

Federal amount column

Enter the total amount of your income from New York sources for the year you were a nonresident and the total amount of your income from New York sources for that year.

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The income included in the Federal Total column that you earned from all sources during the period you were a New York resident. To qualify your personal income from New York State sources, complete the following worksheet for income earned from part-time years of residence:

New York State amount column

Nonresidents

Worksheet for income distribution for residents who were resident during incomplete years (see notes below)

Part-year residents

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New York no n-resident period

New York State resident period			Clear feature	Space} {Space		{space}	{space}
New York State resident period			Space} D column (income from column A in the resident stage)	Column E (C + D)	Space} {Space	Space} {Space	{Space} 1
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{space}		{Space} 5
{space}		{space}
{space}		Space} {Space
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{space}		{space}
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{space}		Space} {Space
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{space}		Space} {Space
Space} {Space		{space}
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*The total result of column B and column D is equal to the results of column A if there is no increase or loss. Fold the amount of columns C and column D along each line of the worksheet, and transfer the results to the "New York State Amount" column of the IT-203 form.		Please fill in the full amount in the Bucks.

Of the amount in column A, enter the percentage of the amount satisfied in your no n-resident stage. If you move to New York, a memo shows whether you have submitted a federal statement by the occurrence law until the set of resident status.

Instructions for Part-year resident income allocation worksheet

Of the amount in column B, enter the ratio of the amount used during the no n-resident period:

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Space｝ Services you provided as a New York staff (salary, wages, dismissal agreements, no n-competitive packages, promotion, shares, etc.)

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Column A

Real estate in New York, and

Column B

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Column C

Space｝ Business, transaction, occupation or class in New York.

If you are profitable from the cancellation contract, see the right to raise the price of no n-competitive, sales promotion, limited sales promotion or sales promotion.
The amount in column A is transferred to the corresponding ranging of the federal column of the IT-2010 form.
Example 1: You moved from Indiana to New York on August 15, 2023. Your federal declaration states that the total amount of expenses is $ 35. 000. Among them, $ 35. 000 in column A on the first line, $ 23. 000 in column B, $ 0 (you have not earned in New York before moving), $ 12. 000, $ 12. 000 in the E field. < SPAN> The no n-resident stage is when you were a no n-resident of New York.

Indicates the amount listed in your federal statement. Note that if you have submitted a federal statement in occurrence, you need to collect it.

Column D

Of the amount in column B, enter the ratio of the amount used during the no n-resident period:

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Space｝ Services you provided as a New York staff (salary, wages, dismissal agreements, no n-competitive packages, promotion, shares, etc.)

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Real estate in New York, and

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Space｝ Business, transaction, occupation or class in New York.

For example, if you receive a salary with New-York, you will need to fill in the NEW-YORK required amount in the IT-203-B form A form. Please enter this required amount in the S. column of the IT-203-B form auxiliary information.

Line instructions for Form IT-203

Line 1: Wages, salaries, tips, etc.

Federal amount column

If you are profitable from the cancellation contract, see the right to raise the price of no n-competitive, sales promotion, limited sales promotion or sales promotion.

Fill in the percentage of the amount in column A. If you move from New York State, a memo describes whether you have filed a federal declaration by occurringism before the set of residence qualifications.

New York State amount column

The amount in column A is transferred to the corresponding ranging of the federal column of the IT-2010 form.

Part-year residents

The amount of the E column is transferred to the corresponding to the IT-2010 form in the New York State total.

Allocation of nonresident income earned partially in New York State

Example 1: You moved from Indiana to New York on August 15, 2023. Your federal declaration states that the total amount of expenses is $ 35. 000. Among them, $ 35. 000 in column A on the first line, $ 23. 000 in column B, $ 0 (you have not earned in New York before moving), $ 12. 000, $ 12. 000 in the E field. The no n-resident stage is the stage where you were a no n-resident of New York.

Of the amount in column A, enter the percentage of the amount satisfied in your no n-resident stage. If you move to New York, a memo shows whether you have submitted a federal statement by the occurrence law until the set of resident status.
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Real estate in New York, and

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Line 2: Taxable interest income

Federal amount column

Space｝ Business, transaction, occupation or class in New York.

New York State amount column

Part-year residents

If you are profitable from the cancellation contract, see the right to raise the price of no n-competitive, sales promotion, limited sales promotion or sales promotion.

Line 3: Ordinary dividends

Federal amount column

Space｝ Business, transaction, occupation or class in New York.

New York State amount column

Part-year residents

If you are profitable from the cancellation contract, see the right to raise the price of no n-competitive, sales promotion, limited sales promotion or sales promotion.

Line 4: Taxable refunds, credits, or offsets of state and local income taxes

Federal amount column

New York State amount column

Example 2: In October 2023, you moved from New York to Georgia. On June 1, 2023, your employer guaranteed you a bonus of $2, 000, which was paid on July 1, 2023. You must report the $2, 000 bonus in Pillar D of Rule 1, because this bonus was income generated during your residency period.

Part-year residents

Example 3: You moved from New Jersey to New York on May 10, 2023. You own stock in XYZ Corporation, which announced a dividend of $1, 000 on May 1, 2023, payable on June 1, 2023. You also receive $500 per month in rent for a New York property that you sold on April 30, 2023.

Line 5: Alimony received

Federal amount column

Space｝ Business, transaction, occupation or class in New York.

New York State amount column

You should reflect the rental income in column B and column C on line 11 because it is income derived from New York State during the nonresident period.

Part-year residents

List the total amount of your salary, wages, commissions, insurance, tips, additional payments, etc. that you reported on your 2023 federal pay slip. As a general rule, the amount you reported should be reported in column 1 of your federal form(s) W-2 (Wage and Tax Statement). However, you should include all of these items even if your employer did not report them on your Wage and Tax Statement or other income statement.

Line 6: Business income or loss

Federal amount column

The amount specified on line 1 (wages, salary, tips, etc.) must be the same as the amount specified on line 1z of your federal Form 1040.

New York State amount column

Enter the portion of the federal amount that is for services you provided in New York State as a nonresident.

Part-year residents

Also add the portion of the federal amount that you earned as a resident of New York State.

Business carried on in New York State

If you receive wages both in New York and outside of New York, you must determine the New York amount. This amount is not necessarily the amount listed in the "Wages, tips, etc." column on your W-2 form. Please use one of the following methods to correctly determine the income received in New York:

Business carried on both in and out of New York State

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If you are allocating income that is not directly dependent on the amount of activity (e. g., wages and salaries), complete Table A, "Allocating New York State Wages and Salaries Income" on Form IT-203-B to determine the amount received in New York.

Passive activity loss

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New York City businesses

Fill in the IT-203-F form and distribute to New York to distribute income from the package of dismissal contract, non-competitive, stock option, transfer restriction or stock value. Is determined.

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Line 7: Capital gain or loss

Federal amount column

As in the case of vendors working in the committee, in order to distribute the profit that is completely dependent on the transactions established, the amount of transactions captured in the state is divided by the total amount of transactions established inside and outside New York. (Depending on where the service was actually provided or the place where the sales were performed, the place where the transaction was established is determined). This percentage is applied to the total income to be distributed. This is the distribution to New York State. Along with the statement, submit a table indicating how this distribution amount was calculated.

New York State amount column

If you distribute income from your personal service in another way, submit a detailed description table separately.

If you do not fill in the IT-203-B form (and if applicable if applicable, IT-203-F form), and submit it along with the tax return, the treatment of the declaration will be delayed and a fine or fine will be calculated. There is.

Of the federal declarations, fill in the business, trade, occupation, or class part that was conducted as a no n-resident in New York. If you are doing business inside and outside New York, see the explanation on the sixth line.
Enter the amount filed in the federal tax return.
Also, add the federal tax amount earned as a resident.
As a no n-resident, enter from New York State, or write the relevant federal amount. This amount is also entered in the "New York State amount" column on line 24.
Enter the amount described in the federal statement.

Do not fill in the dependent allowance received during no n-residence. < SPAN> Fill in the IT-203-F form to distribute to the IT-203-F form to distribute income from the package of dismissal contracts, non-competitive, stock options, transfer restrictions or stock value. Determine the amount to be done.

Part-year residents

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Line 8: Other gains or losses

Federal amount column

New York State amount column

If you distribute income from your personal service in another way, submit a detailed description table separately.

Of the federal declarations, fill in the business, trade, occupation, or class part that was conducted as a no n-resident in New York. If you are doing business inside and outside New York, see the explanation on the sixth line.
Enter the amount filed in the federal tax return.

Enter the business, trade, occupation, or class federal amount in New York as a no n-resident. If you are doing business inside and outside New York, see the explanation on the sixth line.

Part-year residents

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Line 9: Taxable amount of IRA distributions

Federal amount column

Space｝ Business, transaction, occupation or class in New York.

New York State amount column

As a no n-resident, enter from New York State, or write the relevant federal amount. This amount is also entered in the "New York State amount" column on line 24.

Part-year residents

Enter the amount described in the federal statement.

Line 10: Taxable amount of pensions and annuities

Federal amount column

Do not fill in the dependent allowance received during no n-residence. Fill in the IT-203-F form and distribute to New York to distribute income from the package of dismissal contract, non-competitive, stock option, transfer restriction or stock value. Is determined.

New York State amount column

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If you distribute income from your personal service in another way, submit a detailed description table separately.
Specify the amount filed in the federal declaration.

Of the federal declarations, fill in the business, trade, occupation, or class part that was conducted as a no n-resident in New York. If you are doing business inside and outside New York, see the explanation on the sixth line.

Also, add the federal tax amount earned as a resident.

Part-year residents

Enter the amount filed in the federal tax return.

Government pensions

Enter the business, trade, occupation, or class federal amount in New York as a no n-resident. If you are doing business inside and outside New York, see the explanation on the sixth line.

Pension and annuity income exclusion

Also, add the federal tax amount earned as a resident.

Line 11: Rental real estate, royalties, partnerships, S corporations, trusts, etc.

Federal amount column

The amount of money included in the federal statement is described. Fill this amount in the "Federal Sum" column on line 24.

New York State amount column

As a no n-resident, enter from New York State, or write the relevant federal amount. This amount is also entered in the "New York State amount" column on line 24.

Enter the amount described in the federal statement.

Enter a part of the federal amount received as a resident.
Fill in a part of the federal amount obtained from businesses, occupations, and professionals in New York as a no n-resident.

Part-year residents

Add a part of the federal amount received as a resident.

In New York State, hold, maintain, maintain, operate, use, and use other spaces in workspaces, stores, warehouses, factories, agents, business offices, and continuity. If you are doing your own business or enthusiastic about entrepreneurship, your business, business, or occupation (excluding your own work as an employee) is being carried out in New York. This definition is not exclusive.

If you are in business, trade, or occupation inside and outside New York, and have an account that clearly shows your income from activities in New York, include net income or net loss from businesses in New York. 。

Direct accounting method

If the company's books do not reflect the business in New York, you need to distribute income according to the specified formula or other approved methods. Fill in FORM IT-203-A, Business Allocation Schedule and submit along with Form It-203. If you use a different distribution method, provide all information about your own distribution method along with the form IT-203-A (see the form IT-203-A memo).

Proration method

Passive Business Lossendents and Electric Business Lesidents Declare ON-RESIDENTS and ELECTIVE RESIDENTS) In the case, fill in the form IT-182 and submit it.

If you are regarded as an independent business person and run a business, trade, or professional, FORM NYC-202, UNINCORPORATED BUSINESS TAX RETURN for Individuals and Member LLCS You need to submit YC. -202S, UNINCORPORATED BUSINESS TAX Return for Individuals must be submitted. See how to get the New York form. There is no New Yor k-law business tax return in New York.

Form NYC-202 or NYC-202S must be submitted to the address listed in this form.

Fill in the required amount as stated on your own federal return. If required for your federal return, submit a copy of Federal Schedule D and all related tables. If your Federal Schedule D Snapshot shows a gain or loss on the sale of property, fill in the table with the state in which the property is located.

Fill in your nonresident New York cash gain or loss. To calculate this required amount, use your copy of Federal Schedule D (Form 1040) as your worksheet and use the federal rules for calculating cash gain or loss only for transactions carried out from New York source. If you have a gain or loss on a New York transaction, the loss required for your New York return is $3, 000 ($1, 500 for married filing jointly). For future returns, you must consider any losses in excess of the required amount claimed on your 2023 return as carryforwards.

New York cash gain or loss (New York State amount column) includes:

{receive}. Gains or losses from the increment of funds derived from fixed or tangible assets located in New York State (including all or part of gains or losses from the sale or exchange of promotional shares in a cooperative housing corporation if the organization owns real property in New York State or if the promotional shares in a cooperative housing corporation are located in New York State), provided that the actual amount of the fair market value of such fixed property, cooperative stock, and related cooperative stock is equal to or exceeds 50% of the fair market value of the assets held by the organization on the date of the sale or exchange for at least two years. See TSB; M-09(5)I, Recovery to Determination of New York Source Income of a Nonresident Physiological Person and Share Z Executives 59 Acts of 2017) for supporting information;

{RUST}.

All income derived from the sale, transfer, or other disposition of promotional shares in a cooperative housing corporation in connection with the grant or transfer of ownership of fixed property in New York State;

Form NYC-202 or NYC-202S must be submitted to the address listed in this form.

At the time the option was granted, you made an offer to the grantor within New York State and the compensation (the difference between the value of the option and the fair market value of the promotion at the time the option was granted, if the option was exercised) was not previously reported (see Form IT-203-F);

Space} Commercial, transactions, occupations, or exercises used in New York State Increased or damaged by promoting sales, bonds, and other intangible property.

Increased funds or costs (partnerships, companies, and religions must be provided for you (partnerships, companies, and trusts (partnerships, companies and trusts, or for your partnership members, or trust, or New York company shareholders. , Get this information).

Line 13: Farm income or loss

Federal amount column

In the event of a business asset (excluding real estate) of a company that operates in New York and overseas, the separation rate (for the IT-2010-A form) is applied or other methods. Judge the increase or decrease in funding in New York. Interest due to the sale or disposal of fixed assets is not subject to distribution. In each case, when calculating the increase or decrease in funds, the Federal Property Tax Foundation is used.

New York State amount column

In addition, the amount of federal amount sold as a resident will be added.

Describe the required amount in your federal statement and attach a copy of the Federal Form 4797.

Part-year residents

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Line 14: Unemployment compensation

Federal amount column

Non-capital work based on New York ("New York Support" column)-This is

New York State amount column

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Part-year residents

Space｝ No n-capital activity in the Federal Statement for businesses, trade, occupation, or classifications in New York.

Line 15: Taxable amount of Social Security benefits

Federal amount column

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New York State amount column

Space｝ You have a partnership member, heritage beneficiary, the trusted or shareholder of the New York Corporation, a fraction of the no n-capital interest or loss (partnership, corporate, heritage or trust should be used to provide you to provide you. It will not be broken).

Part-year residents

If a shor t-i n-New York benefit or loss is not reflected in the company's accounting book, it is necessary to distribute a benefit or loss in the formula or separately approved. Fill out the IT-2010-A form "Distribution of Benefits or Losses" and submit it with the IT-203 form. To use other distribution methods, describe all information about the unique distribution method along with the IT-2010-A format (see the note on the IT-2010-A format).

Line 16: Other income

Federal amount column

In addition, the share of the federal amount sold as a resident shall be described.

New York State amount column

Enter the required amount as shown on your Federal statement.

Part-year residents

Do not enter your share of the amount withheld from the Federal Government as a nonresident.

Special rules

Enter your share of the amount you received from the Federal Government as a resident.

See the note on line 28 to see if you are entitled to exclude income from a pension or annuity.

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Pensions or other retirement benefits not exempt in concert with Title 4 of the United States Code are exempt if they are consistent with the New York definition of an annuity.

See Publication 36, General Information for Old People and Pensioners.

If your pension or annuity income was not exempt from New York State tax and was implemented under New York State or later offers, enter the required amount received as a nonresident for those offers provided in New York State.

In the "Federal Sum" column, enter the percentage of the required amount received while you were a New York resident that is taxable.

Line 18: Total federal adjustments to income

Federal amount column

If any amount in line 10 represents a pension or other benefit provided by a New York State pension system or municipality (including the TIAAA-CREF voluntary pension program), or by the United States, any country or territory, any political subdivision of any country or territory, the District of Columbia, or any agency or entity (including the military) of at least any of the above countries, enter this required amount on line 25 as well.

If you have entered a required amount in any of line 10, see the notes on line 28 to acknowledge the inclusion or exclusion of pension or annuity income.

New York State amount column

Enter the required amount as shown on your federal statement and provide a copy of Federal Schedule E (Form 1040).

Part-year residents

Enter the portion of federal purchases made as a nonresident that you received from, or that is tied to, New York sources. See notes below for specific appearances of income.

Special rules

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Type and intangible animal products used in businesses, commercials, occupations, or classes related to New York or New York State. If you are doing business inside and outside the state of New York, apply a business distribution rate (from the IT-2010-A form) or another distribution method to determine your income from the source in New York. In addition, including the rent and loyalty share received as partnerships or your own religion beneficiary (this information must be provided to partnerships or heritage or trust). Special rules: Residents living in the imperfect year should be judged and included in the New York State column. Partnership, business, inheritance or trust income is distributed using two distribution methods, directly accounting or proportional distribution method.Note: If you are a joint owner, shareholder, or beneficiary of multiple organizations, use one of the methods (direct accounting method or proportional allocation method) for each organization. You do not need to use the same method for all organizations.

Note: If you are a joint owner, shareholder, or beneficiary of multiple organizations, use one of the methods (direct accounting method or proportional allocation method) for each organization. You do not need to use the same method for all organizations.

Also include the federal amount received as a resident. The loss of passive activities is calculated as if the federal statement of the resident and the no n-resident period was individually submitted.

Special rules: Residents living in the imperfect year should be judged and included in the New York State column. Partnership, business, inheritance or trust income is distributed using two distribution methods, directly accounting or proportional distribution method.

In the direct method, it is necessary to determine the actual income distribution amount during the period when the tax year of partnership, corporate, heritage, and trust is terminated and the period when they were no n-residents. If you use a direct law, you need to use a partnership, corporate, heritage or trust processing method under the Federal Income Tax Law to determine the income amount for each period. In addition, this method must be used for all items of partnership income distribution, business income proportional, inheritance or trust income distribution of all income, gains, losses, and deductions.

Other adjustments to income

Until the end of the tax year of partnership, business, heritage, and trust, the number of days you have lived and the number of no n-residents are divided according to the number of days you are no n-residents. Tolika is restricted to the income from the source of New York or the ratio related to them when they were no n-residents. (This percentage can be confirmed from partnership, S-corporation, heritage or trast.) The following formula describes this liquidation:

Example 1: Sam Smith was a partner of Partnership Q in 2023. The taxation year of Partnership Q will end on December 31, 2023. Partnership Q circulates businesses, for example, in New York, and far away, so that percentage in New York is 65%. In the taxation year in 2023, the distribution of partnership Q, which is included in the federal amount of the IT-2010 form, was $ 40. 000. Sam changed his place of residence from New York to New Jersey on September 30, 2023. By applying Step 1 to Step 3, Sam Smith will calculate the partnership income amount that will be connected to the New York withholding income ("Total New York State" column) in the form of 2023 IT-2010. :

Step 1 (resident period)

Line 19: Federal adjusted gross income

40, 000 dollars x 273 (Number of days from January 1, 2023 to September 30, 2023) ÷ 365 = 29, 917. 81

Step 2 (no n-resident period)

Step 4: Calculate your New York additions and subtractions

Overview

40, 000 dollar x 92 (Number of days from October 1, 2023 to December 31, 2023) ÷ 365 = 10, 082. 19 ×. 65 = $ 65. 553. 42

Step 3

Total connection to the New York Summer = $ 36, 471

Nonresidents

Example 2: Tim Jones was a partner of Partnership R for 2023. Partnership R's business year began on November 1, 2022 and ended on October 31, 2023. Partnership R's fiscal year is from November 1, 2022 to October 31, 2023, and Partnership R performs partnership activities such as New York and behind it, and effectively to New York, partnership R. The rate of advance reached 60%. In the taxation year of 2023, the distribution of partnership income R, which was included in the federal IT-2010 form, was $ 65. 00. If you apply a step from 1 to 3, the amount of partnership income that Tim Jones needs to connect to the New York withholding income (the "Total New York Total" column) in the 2023 I T-203 TIM form) Calculated in a way that is not:

Step 1 (resident period)

Part-year residents

$ 6500 $ x 212 (days from 2022/11/1 to 2023/01/31) ÷ 365 = 37 753. 42

Partners and S corporation shareholders

Step 2 (no n-resident period)

65, 000 dollar x 153 (number from June 1, 2023 to October 31, 2023) ÷ 365 = 27, 246. 58 x. 60 = $ 16 347, 95

Step 3

Enter the amount shown on your federal statement. Imagine a copy of Federal Schedule F.	Reporting income from farming activities is similar to reporting income from business activities. If your business is performed both in New York and outside of New York, see instructions for filing a report on income from business activities on line 6, including how to present the report.	Enter the amount shown on your federal statement.
Enter the taxable Social Security (and first-class railroad pension) amount shown on your federal statement. Also enter this amount on line 26.	Enter the taxable Social Security (and first-class railroad pension) amount shown on line 26 for federal amounts received as a New York resident. Also enter this amount on line 26.	20
Include winnings (not income) from the New York Lottery if the total amount of winnings exceeds $5, 000.	North York's net operating loss (NOL) for purposes of subordinate tax on NOLs is limited by the lesser of two values:	27

For more information, see the form of the IT-225, A-215 conversion number.

Beneficiaries (estates and trusts)

In the future, when switching to NOL (no NOL of the federal government) obtained from the source of New York, the amount required in the "Total New York State" section will be described in a negative symbol. Suppose you have an explanation about the loss.

Residents living in an incomplete year

Describe the total amount of income adjustment described in your federal statement. Record each adjustment amount and required amount in the background of "identification" on the 18th line. If a space is required, a list of each adjustment and amount is adopted on the attached sheet.
It shows the ratio of the federal amount that you, a no n-resident you obtained from the source of New York, or to make adjustments on your related income.

In addition, a federal bonus deducted while being a resident of New York State will be added.

The correct calculation must be applied to the calculation of the federal minus amount in the "New York State amount" column of the dependent allowance paid:

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Space} {Space

New York additions

Line 20: Interest income on state and local bonds and obligations

New York State amount

Federal amount column

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The amount of the federal column, line 17
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Space} {Space

New York deduction of dependent allowance*

New York State amount column

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Space} {Space

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For more information, see the form of the IT-225, A-215 conversion number.

Line 21: Public employees 414(h) retirement contributions

If there is a gift received as a resident, the federal burden will be added.

If it is not necessary to submit a federal tax return, the same income adjustment as the federal income tax return shall be described.

In addition, a federal bonus deducted while being a resident of New York State will be added.
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Space} {Space
New York State amount
Count, 17th line

The amount of the federal column, line 17

Line 22: Other additions

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Federal dependent deduction

New York subtractions

Line 25: Pensions of New York State and local governments and the federal government

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New York deduction of dependent allowance*

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New York's dependent deduction in the rules 18 cannot exceed the dependent deduction in the federal declaration. *If this amount is negative, your New York dependents will be zero. The amount of the federal minus nOL obtained from the source of New York, or

The federal adjustment total income calculated from the New York State number except for negative NOL (but not zero).
In the future, when switching to NOL (no NOL of the federal government) obtained from the source of New York, the amount required in the "Total New York State" section will be described in a negative symbol. Suppose you have an explanation about the loss.
If there is a gift received as a resident, the federal burden will be added.

Describe the total amount of income adjustment described in your federal statement. Record each adjustment amount and required amount in the background of "identification" on the 18th line. If a space is required, a list of each adjustment and amount is adopted on the attached sheet.

It shows the ratio of the federal amount that you, a no n-resident you obtained from the source of New York, or to make adjustments on your related income.
The correct calculation must be applied to the calculation of the federal minus amount in the "New York State amount" column of the dependent allowance paid:

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Nonemployee spouses

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Line 27: Interest income on U.S. government bonds

Space} {Space

New York State amount
Count, 17th line

The amount of the federal column, line 17

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Federal dependent deduction

Line 28: Pension and annuity income exclusion

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Federal amount column:

New York deduction of dependent allowance*

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New York's dependent deduction in the rules 18 cannot exceed the dependent deduction in the federal declaration. *If this amount is negative, your New York dependents will be zero.
In the Federal Sum column, fill in the required amount in the federal statement.
Partially purchased in New York, for example, income from a New York company, divides other coordination of income behind it, the same basics, facts, and other income. 。 Some of these adjustments include IRA deduction, half of sel f-employed taxes, sel f-employed intentions, simple and modified intentions.
When deciding on entrepreneurial employment income based on New York, the $ 600 of the adjustments that share the business in IT-201 format is a foothold connecting the 18th line and the "New York Summer" column. enter.
Please do not leave the 19 line unknown.
New York is taxed on specific income items that are not subject to federal tax. New York is taxed on specific income items where federal tax is not levied.
In the Federal AMOUNT column after the federal adjustment, these New York statements must be added or subtracted from the federal adjustment. In addition, for or related gain, loss, or deductions derived from the source in New York, it must be added or subtracted in the "amount in New York State" column.

Additional and deductions in New York states, such as interest and normal dividends, are required only when revenue assets are used for business, trade, occupation, or medical treatment in New York.

To earn income from partnership or S Corporation, add the adjustments of New York states applied to that income. The organization needs to provide you with this information. For important information about these settings, see the Form IT-225 description.
Conversion code

Married taxpayers

{Form IT-203}

Conversion code

Beneficiaries

Conversion

explanation

Membership} {MemberShip

Line number

Essential

Disability income exclusion

{section}

New York State amount column

Nonresidents

EA-113

{Summary} Local bonds and regional bond interest income

Part-year residents

Interest income for local bonds and district bonds

overview

trust

Line 29: Other subtractions

overview

ES-125

{side}

Line 31: New York adjusted gross income

Interest income for US regional bonds

rumor

Step 5: Enter your New York standard or New York itemized deduction and dependent exemption amounts

Line 33: Standard or itemized deduction

rumor

overview

For all other additions and deductions for partnerships and S-Corporation profits, enter the form IT-225.
The New York State amount column includes only the no n-resident beneficiary burden of the covenant coordinator, or only the part that comes from the source of New York, the income, loss, and deductions. Display a table showing how to calculate the covenant adjustment amount.
If the adjustment is considered a clear addition, fill in the amount required for the fifth line of the form IT-225 and the additional conversion number of the EA-901.
If a clear deduction occurs due to the adjustment, enter the required amount and the deduction conversion number ES-901 on the 14th line of the form IT-225.

When {Rust} is submitted.
{Rust}
Did you get interest from local bonds and state bonds that are not related to New York and its local governments?

If so, enter all of the interest income you have obtained or generated before 2023 that are not integrated into your federal adjustment total income. This includes the following interest income:

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truth	{Rue}
If the bonds are sold during the occurrence date, the required amount of%received in that year and the required amount of the unpuned%(the amount from the date of the bond to the sale date of the bond to the sale date) is described. do. This information must be obtained when bonds are resold.	If the resident period is not all yea r-round, add the federal amount received or added during the resident period.
If the IT-225 form is negative-if the bond insurance premium is related to trade or business, or	44th line of IT-196 form-If the bond premium is not related to sales or business, but only in that case, if it is reported as an additional negative.
If not, go to the 22nd line.	In the case of "yes, enter the required 414 (H) contribution in the" Federal Amount "and" New York State Amount (New York State amount) "column (Wage / Tax Payment Form W, Federal Form W) -2, or if you are considering):
{Union member}	44th line of IT-196 form-If the bond premium is not related to sales or business, but only in that case, if it is reported as an additional negative.
New York Metropolitan staff retirement pension fund, New York Metropolitan Teacher Retirement Pension Fund, New York Metropolitan Board of Education Fund, New York Metropolitan Police Retirement Pension, New York Metropolitan Fire Department Pension Fund.	The lid of the pension fund of the Manhattan Bronx Tour Transportation Bureau (Mabstoa).
In the Federal Sum column, line 22, insert the amount from line 9 of your IT-225 form.	In the case of "yes, enter the required 414 (H) contribution in the" Federal Amount "and" New York State Amount (New York State amount) "column (Wage / Tax Payment Form W, Federal Form W) -2, or if you are considering):

Line 35: Dependent exemptions

If so, enter in the "Federal" and "New York" columns the amount of the pension you received or the amount of the benefit from the pension plan that is a repayment of the contributions you made per year before retirement. As a public official, employee or beneficiary of the following organizations:

{space}

Lines 36 and 37: Taxable income

New York State (including employees of universities, the City of New York, and the New York State Department of Education participating in a voluntary retirement program;

Step 6: Compute your taxes

Line 38 – New York State tax

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Line 39: New York State household credit

Long Island Rail Road Company.

You cannot deduct:

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{space}
However, these payments or benefits may be reduced under the exception to income from pensions and annuities set out in the Explanation to Rule 28.

IRC section 414 You may include payments received as a nonemployed spouse from a New York plan or a local or federal government pension plan pursuant to a court-issued qualified domestic relations order that meets the criteria of section (p)(1)(a) or a domestic relations order (DRO) issued by a New York court. See Publication 36.

{space}	{space}	The dividends obtained from the U. S. government's promises and obtained from a adjustable investment company (mutual fund) in response to 50 % of the quarterly assets may be deducted from this amount. Part of the trained dividends depends on a part of the taxable income earned by the mutual fund received from the federal promise.
Do not declare one or more equity on lines 27 and 29. Please deduct the IT-225 form memo, number S-121 and S-123.	{space}	Restrictions of $ 20. 000: Pensions or pensions exceeding $ 20. 000 cannot be eliminated independently of income sources.
Space｝ Regular payments for proposals as a company employee before retirement	There are regular payments and lum p-sum payments from IRA, but there are no payments after retirement.	60
There are regular payments and lum p-sum payments from IRA, but there are no payments after retirement.	There are regular payments for the HR-10 project (KEOGH), but there is no payment to be purchased at the expense of the contributions performed later by retirement.	50
There are regular payments for the HR-10 project (KEOGH), but there is no payment to be purchased at the expense of the contributions performed later by retirement.	{space}	45
{space}	If you receive a pension or pension profit from the deceased, you can receive this deduction if the deceased has the right to receive this deduction and continues to exist independently from your age. If the deceased turned 59 in 2023, you only need to declare the amount you need if the deceased is 59 and a half, but it must not exceed $ 20. 000.	40
If you receive a pension or pension profit from the deceased, you can receive this deduction if the deceased has the right to receive this deduction and continues to exist independently from your age. If the deceased turned 59 in 2023, you only need to declare the amount you need if the deceased is 59 and a half, but it must not exceed $ 20. 000.	As a no n-resident of New York, he received his pension or pension income and filed this with the amount of New York State on the 10th line. Declare the amount in the "New York State" column so that it does not exceed $ 20. 000.	20
As a no n-resident of New York, he received his pension or pension income and filed this with the amount of New York State on the 10th line. Declare the amount in the "New York State" column so that it does not exceed $ 20. 000.	Create the required amounts from the IT-225 form in the Federal Sum column on line 29 and line 18.

You can take the New York State ordinary deduction or the New York State deduction.

{space}		{space}
Compare the required amount of the 49th line of the IT-196 form with the normal amount of New York from the regular table.	{space}	1	2	3	4	5	6	7	{space}
	{space}	Standard deduction amount (fill in line 33)
Do not declare one or more equity on lines 27 and 29. Please deduct the IT-225 form memo, number S-121 and S-123.	{space}	Space} {Space	105	120	135	150	165	180	15
Space｝ Regular payments for proposals as a company employee before retirement	There are regular payments and lum p-sum payments from IRA, but there are no payments after retirement.	75	90	105	120	135	150	165	15
There are regular payments and lum p-sum payments from IRA, but there are no payments after retirement.	There are regular payments for the HR-10 project (KEOGH), but there is no payment to be purchased at the expense of the contributions performed later by retirement.	65	80	95	110	125	140	155	15
There are regular payments for the HR-10 project (KEOGH), but there is no payment to be purchased at the expense of the contributions performed later by retirement.	{space}	60	75	90	105	120	135	150	15
{space}	Space} {Space	60	70	80	90	100	110	120	10
Space} {Space	If you receive a pension or pension profit from the deceased, you can receive this deduction if the deceased has the right to receive this deduction and continues to exist independently from your age. If the deceased turned 59 in 2023, you only need to declare the amount you need if the deceased is 59 and a half, but it must not exceed $ 20. 000.	50	60	70	80	90	100	110	10
If you receive a pension or pension profit from the deceased, you can receive this deduction if the deceased has the right to receive this deduction and continues to exist independently from your age. If the deceased turned 59 in 2023, you only need to declare the amount you need if the deceased is 59 and a half, but it must not exceed $ 20. 000.	As a no n-resident of New York, he received his pension or pension income and filed this with the amount of New York State on the 10th line. Declare the amount in the "New York State" column so that it does not exceed $ 20. 000.	40	45	50	55	60	65	70	5
As a no n-resident of New York, he received his pension or pension income and filed this with the amount of New York State on the 10th line. Declare the amount in the "New York State" column so that it does not exceed $ 20. 000.	{space}	20	25	30	35	40	45	50	5
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Compare the required amount of the 49th line of the IT-196 form with the normal amount of New York from the regular table.	{space}	1	2	3	4	5	6	7	{space}
	{space}	Standard deduction amount (fill in line 33)
{space}	{space}	6. 000	53	60	68	75	83	90	8
Space｝ Regular payments for proposals as a company employee before retirement	There are regular payments and lum p-sum payments from IRA, but there are no payments after retirement.	38	45	53	60	68	75	83	8
There are regular payments and lum p-sum payments from IRA, but there are no payments after retirement.	There are regular payments for the HR-10 project (KEOGH), but there is no payment to be purchased at the expense of the contributions performed later by retirement.	33	40	48	55	63	70	78	8
There are regular payments for the HR-10 project (KEOGH), but there is no payment to be purchased at the expense of the contributions performed later by retirement.	{space}	30	38	45	53	60	68	75	8
{space}	Space} {Space	30	35	40	45	50	55	60	5
Space} {Space	If you receive a pension or pension profit from the deceased, you can receive this deduction if the deceased has the right to receive this deduction and continues to exist independently from your age. If the deceased turned 59 in 2023, you only need to declare the amount you need if the deceased is 59 and a half, but it must not exceed $ 20. 000.	25	30	35	40	45	50	55	5
If you receive a pension or pension profit from the deceased, you can receive this deduction if the deceased has the right to receive this deduction and continues to exist independently from your age. If the deceased turned 59 in 2023, you only need to declare the amount you need if the deceased is 59 and a half, but it must not exceed $ 20. 000.	As a no n-resident of New York, he received his pension or pension income and filed this with the amount of New York State on the 10th line. Declare the amount in the "New York State" column so that it does not exceed $ 20. 000.	20	23	25	28	30	33	35	3
As a no n-resident of New York, he received his pension or pension income and filed this with the amount of New York State on the 10th line. Declare the amount in the "New York State" column so that it does not exceed $ 20. 000.	{space}	10	13	15	18	20	23	25	3
{space}	{space}

{SOME}

Set} {Set

7 or more (see Note 3)

Line 41: New York State child and dependent care credit

Set} {Set

Enter this on line 39 of Form IT-203.
MEMBERSHIP} $ (see note 2)

Line 43: New York State earned income credit

{ROUND} $ 5, 000

{ROUND} {SOME} {SIDE} {SOME} {SOME} {SOME} {SOME} {SOME} {SOME} {SET} 5, 000
{SIDE} {SET} {ROUND} {SET} {ROUND} {SOME} {SOME} {SOME} {SOME} {SET} 6, 000

{SIDE} 7, 000

{ROUND} {7.}

{ROUND} {SET} {ROUND} {SOME} {SOME} {SOME} {SOME} {SOME} {SET} 7, 000

Line 45: Income percentage

{SIDE} 20. 000

{ROUND}

{SOME}

{ROUND}

Line 47: New York State nonrefundable credits

{SET}

{SOME}

Line 49: Net other New York State taxes

{SOME}

Line 51: Part-year New York City resident tax

{SOME}

Line 52: Part-year resident nonrefundable New York City child and dependent care credit

{SOME}

{SET}
{SIDE}

22. 000

{SLOT}

Lines 52b through 52f: Metropolitan Commuter Transportation Mobility Tax (MCTMT)

{SET}

{ROUND}

Bronx
{SOME}
SET} {SET}
Queens
RUMORS

{SET}
{SOME}
{SOME}
{SOME}
25. 000
28. 000
Some

{ROUND}

{SOME}

{SOME}
{SET}
{SIDE}
{ROUND}

Some

{ROUND}

{ROUND}
{SOME}

Lines 52b and 52c: MCTMT net earnings base (see the detailed explanation below) for:

{SET}
{RUMBERS}

No remuneration allowed. Do not complete line 39 of Form IT-203.

{RUMBERS}

{SET}

Joint returns

Required

NOTE 1: For most taxpayers, Federal Adjusted Gross Income is the amount on line 19 of Form IT-203, the "Federal Amount" column. However, if you reported special situation code A6 (Build America Bond %) on Form IT-203, your federal adjusted gross income is the amount on line 19 minus the Build America Bond % and then multiplied by the amount required on line 19.

Note 3: If you are age 7 or older, add the amount required in this line to the amount in line 7.
Note 5: The deduction amount is rounded.

Back
If no, skip to line 42. ｝

If so, complete Form IT-216, Application for Child and Dependent Care Credit, and transfer the amount from Form IT-216 to line 41 of Form IT-203. File Form IT-216 with your tax return.

Did you claim the 2023 Federal Income Tax Credit on your federal income tax return or based on your federal adjusted gross income?

{No. }

MCTD allocation percentage

If no, you are not eligible for this loan. Go to line 44.

If yes, see the instructions for Form IT-215, Application for Earned Income Credit, to see if you are eligible for this loan. If you are eligible, complete Form IT-215, and transfer the amount from Form IT-215 to line 43 of Form IT-203. File Form IT-215 with your tax return.

Complete lines 1 through 9 of Form IT-215 (and lines 21, 23, and 24 for part-year residents) and submit it with your return. The IRS will calculate your New York State income tax credit and determine your refund or payment.
To calculate your income percentage, divide the amount required on line 31 of the New York State Amount column by the amount required on line 31 of the Federal Total column. (Enter these amounts in the left-hand column on line 45.) Separate the first four symbols with a comma. For example, if you divide $12, 000 by $36, 000, the result is $36, 000. Enter this decimal on line 45.

If the amount on line 31 of the Federal Amount column or the New York State Amount column is less than or equal to zero, enter 0 on line 45.

If the amount on line 31 of the New York State Amount column is greater than the amount on line 31 of the Federal Amount column, your income percentage is greater than 100%. For example, $25, 000 divided by $15, 000 is 1. 667.

If you use share 2 of Form IT-230, you must complete a table of nonresident income and resident interest income in the incomplete year on Form IT-230-I, which is a memo to Form IT-230, to calculate the income share on line 45.

If you are referring to an unprepared loan, complete the appropriate form for the loan and Form IT-203-ATT. Transfer the amount of the necessary loan to line 47.

Complete the form for the loan and Form IT-2010-TT with the statement.

The completed form and Form I T-20 3-TT must be received with the statement.

If you are entitled to apply for a federal loan for child and dependent care in 2023, based on your federal adjusted gross income (regardless of whether you actually said this or not), and:
If your federal adjusted gross income* is $30. 000 or less, and

{space}

You have a baby under the age of 4 on December 31, 2023.

You can apply for this loan. Check the notes on the IT-216 form and if the charges match, fill up the IT-216 form and transfer the required amount from the IT-216 form along with the statement to line 52 of the IT-2010 form-216.

* For most taxpayers, the federal adjustment amount is the total amount of the federal column on the 19th line of the IT-203 form. Special status code A6 (for % of Build America bonds) is described in the IT-203 form, the federal adjustment amount is deducted from the amount of the amount integrated into the required amount from the 19th line. It will be the amount.

The city suburban automotive tax (MCTMT) is levied on sel f-employed people, and income from sel f-employed is distributed for the profit of the city suburban diplomatic environment (MCTD).

MCTD is divided into two zones.

Zone 1 connects the environment:

Bronx

Kings (Brooklyn)
New York (Manhattan)

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Richmond (Steten Island)
Space} Burns

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Nassau

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orange

Patanam
Rockland
Safek

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West Chester

Line 52d: MCTMT for Zone 1

If the no n-sel f-employed income of a physiological person exceeds $ 50. 000 in the taxation year, it is eligible for MCTMT. This $ 50. 000 standard is calculated personally, including the case where a general tax return form is submitted.

Line 52e: MCTMT for Zone 2

For the purpose of MCTMT, sel f-employed people are as follows:

{space}

{space}

Partner partner

Space} Limited liability company considered partnership (LLC)
Space} A partner of a limited liability company (LLP) that is regarded as a friendly relationship.
Did you or your husband have more than $ 50. 000 in the unfinished sel f-income belonging to Zone 1 or Zone 2 (both)?

Line 53: Yonkers nonresident earnings tax

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Line 54: Part-year Yonkers resident income tax surcharge

Fill in the required amount of sel f-employed no n-established income that belongs to Zone 1-Zone 1 in 52 billion lines.

Line 56: Sales or use tax

{space}

Zone 2-The required amount of non-established income from the self-employed business that belongs to Zone 2 in the business year is entered on the 52C line.

MCTMT's net profit basis must be calculated separately for each source of sel f-employed income that performs business activities in one or both zones. If there are multiple sources, the amount of each amount of individuals is combined once in the 52B line (amount of zone 1) or the 52C line (zone 2 amount), depending on the history.
In the case of a joint declaration, the $ 50. 000, the standard amount of Zone 1 and the $ 50. 000, which is the standard amount of Zone 2, must be calculated separately for you and your spouse:

{Dage}.

About the MCTMT base of the income of Zone 1 described in the 52b line:

{Rust}.

{Ruit}.
{Rust}.

If the individual MCTMT pure income base of each couple in Zone 2 exceeds $ 50. 000, the total amount should be added and the total amount is filled in the line 52C.

{Rust}.

If the MCTMT earning basis in the first couple's Zone 2 is $ 50. 000 or less, the spouse's base shall not be included in the line 52C.

Example You submit a general tax return. You have a sel f-employed income that is not affected by the total required amount of MCTD (of which $ 75. 000 is classified as Zone 1 and the US $ 45. 000 is classified as Zone 2). Your spouse also maintains a sel f-employed income that is not affected by $ 105. 00, of which $ 51. 000 is classified as Zone 1, and $ 54. 000 is classified as Zone 2.

Since the personal income in Zone 1 of each spouse exceeds the threshold of $ 50. 000, the total amount ($ 75. 000 US + 51. 000 US dollars) must be added and the total required amount is 126. 00 US dollars. Not.

Pure sel f-business income belonging to Zone 2 is less than $ 50. 000, so it is not included in the total line 52C. However, the pure sel f-employed $ 54. 000 of the spouse belonging to Zone 2 must be included in the line 52C.

Dedicated deduction ratio of metropolitan community traffic distribution in the metropolitan area for the source of each business income:

{space}

{space}	{space}
Example: Mary's sel f-employed pure income in Zone 1 is $ 80. However, since Mary receives $ 45. 000 from the national New York Zone in Zone 1, it can exclude $ 45. 000 from the basics of pure income, calculating MCTMT based on this. Therefore, the pure income of Mary used in the calculation of MCTMT is $ 35.	$3
{space}	5
{space}	9
1. Undisclosed partnership income of $80. 000 multiplied by the Zone 1 deduction percentage, 65% (. 65), listed on line 29b of Form IT-204-IP.	13
{space}	18
{space}	26
{space}	32
{space}	Note: For the determination of entrepreneurial activities from within or outside the MKTD zone, see form IT-2010-A-I.

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Services produced by U. S. residents employed by a foreign government, a United Nations agency, or other international organization;

{space}

space}Services produced by employees of a church (if the temple or other qualified church-controlled organization contains a valid certificate exempting the employer from public safety and Medicare taxes);

{space}

If the non-verbalizable self-employment income is not subject to federal self-employment tax (e. g., non-resident non-citizen), use Federal Table SE (Form 1040) to include the non-verbalizable self-employment income as if it were taxable.
Multiply the required amount on line 52B by 0. 47% (. 0047).
Example: You are subject to MCTMT because your unearned income from self-employment is below the $110 joint requirement threshold. You plan for MCTMT in a certain way:

{space}

$70, 000 (amount allocated to Zone 2) x . 0034 (Zone Rate 2) = $238 (amount entered on line 52E)

Sample: You can record your sel f-employed unsuccessful income in $ 110. 000 MCTD, of which $ 53. 000 is Zone 1 and $ 57. 000. The abnormal income that belongs to both zones is higher than $ 50. 000, the significance of the threshold. As a result, planning a personal MCTMT in the way of coming:

{space}.

Step 7: Add voluntary contributions

Line 57

53. 000 (amount distributed to zone 1) x . 0047 (zone rate 1) = $ 249 (amount introduced on the 52D line)

57. 000 dollar (amount allocated to zone 2) x. 0034 (zone rate 2) = $ 194 (amount introduced in 52E lines)
$ 249 + $ 194 = $ 443 (specified by 52F)

Did you receive or trade at Yonkers's company or business as a member of the partnership or a partnership?

{space}

Step 8: Enter your payments and credits

Line 60: Part-year New York City school tax credit (fixed amount)

If not, go to line 54.

{space}.

If there is, please fill in the Y-203 "Yongkers Non-Resident Income Tax Declaration Form". Fill out the required tax amount on the 53rd line and submit the form Y-2013 in conjunction with the statement.

If you are a Yonkers resident until Part 2023, please fill in the IT-360 form. 1 "Change of resident status Fill in the 54th line, and submit the form IT-360. 1 with the tax return.

This line should be replaced with a pledge on consumption tax or tax.

In the following cases, consumption tax or implementation compensation tax must be paid:

{space}

Space} If you purchase products or taxes delivered to you in New York without paying taxpayers in New York and the state.

{space}

Space} Outside New York, we purchased taxes or provided items in New York (at the time of purchase, a resident in New York) and later implemented in New York.

Note: In some cases, we have the right to refund sales tax paid in other states to New York. The real calculation method is described in the St-140 "Annual Report of a Personal Customer on Sales and Use" format.

Line 60a — Part-year New York City school tax credit (rate reduction amount)

If not, go to line 54.

This rule cannot be applied:

{Rust}

Sales tax and purchase tax cannot be applied to this rule if the company is registered for sales tax and executive tax. This tax must be displayed in the company consumption tax.

Unpaid tax on the resale and taking of automobiles, trailers, all-terrain vehicles, boats, and snowmobiles. This tax is paid specifically to the Department of Transportation (DMV). If you do not register or title your vehicle with the DMV, you must remit the tax to the Department of Taxation using Form ST-130, Business Buyer Sales and Use Tax Report, or Form ST-140.
Example 1: A computer you purchased online was delivered to your home in Monroe, New York by an out-of-state company.

Example 2: A book you purchased during a trip to New Hampshire was delivered to your home in Nassau County, New York, and used there.

You may also be required to pay local surcharges if you use real property or goods in New York that are not taxed in New York. You must pay tax on performance at the second location if you are a resident of that location at the time of purchase and the tax rate is higher than the rate paid initially.

If you are required to pay sales or performance taxes, you can prove the amount paid on your income tax return instead of filing Form ST-140.		Sales Tax and Application Tax Table
Deduction	{space}	Sales Tax and Application Tax Table
$0	{SPACE}	$ 15. 001 - $ 30. 000
{SIZE}	{RUIMTE}	SPACE} {SPACE

{SPACE}

If you are required to pay sales or performance taxes, you can prove the amount paid on your income tax return instead of filing Form ST-140.		Sales Tax and Application Tax Table
Deduction	{space}	Sales Tax and Application Tax Table
$0	200. 001 and above	$ 15. 001 - $ 30. 000
Space} {Space	{RUIMTE}	If you have a living space in New York, divide the number of months you have lived in the living space by 12.

{space}

If you are required to pay sales or performance taxes, you can prove the amount paid on your income tax return instead of filing Form ST-140.		Sales Tax and Application Tax Table
Deduction	{space}	Sales Tax and Application Tax Table
$0	See Volunteer Donation for details of funds (search: IT-227).	$ 15. 001 - $ 30. 000
When submitting documents in status ①, ③ or ④, the loan is determined using the second column in the tax deduction distribution table.	{RUIMTE}	If one of the spouse lives in New York for one year and the other spouse is a no n-resident in New York for a whole period, the large loan of a no n-resident who lived in an incomplete year Sa is determined using the second column and delivery status ③. No n-resident spouses cannot be loaned.

Line 61: Other refundable credits

If you are not a New York resident or a resident for a year, you cannot apply for this loan. Proceed to line 61.

Income (see below) if you live in New York for one year as a part-timer and fill in the Yes column in the front section C on the IT-2010 form, if you can declare it as a dependent family in the federal declaration of other taxpayers. If it is more than $ 500. 000, you do not have the right to apply for this loan. Proceed to line 61.

Lines 62, 63, and 64: Total New York State, New York City, and Yonkers tax withheld

Forms W-2 and IT-2

If you live in New York a year in part-time and enter a paragraph C in front of the IT-2010 form, you will use the taxable income (see below) for the loan calculation.

{space}
{space}

Foreign income

If only one of the spouse lived in the city in the incomplete year of 2023, it is the 47th line of IT-360. 1.

Form IT-1099-R

All of the rest: Form IT-360. 1, 47 lines

Calculation of NYC SCHOOL TAX LOAN (tax rate reduction) of a spouse ② who c o-declares and a spouse ⑤ with the right to receive.

City taxable income
The deduction amount
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But not more

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Tip: Review your withholding frequently

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$ 21. 600

Line 65: Total estimated tax payments and amount paid with Form IT-370

{space}

{space}
21. 600
500. 000
$ 37. 228 of exceeding $ 21. 600

{space}

Calculation of NYC SCHOOL TAX LOAN (tax rate reduction) when married to single ① and declare separately ③.

Beneficiaries of an estate or trust

{space}

Step 9: Calculate your refund or the amount you owe

Line 67: Amount overpaid

If taxable income is in the city:

{space}

{space}
More
But not more
{space}

Space} {Space

Collection of debts from your overpayment (offsets)

$ 12. 000

. 171 of taxable income
{space}
{space}
{space}
{space}
{space}

{space}

{space}
{space}
More

{universe}

But not more

{space}

Space} {Space

Calculation of NYC SCHOOL TAX LOAN (tax rate reduction) when married to single ① and declare separately ③.

Nonobligated spouse (disclaiming your spouse’s debt)

{space}

. 171 of taxable income

Line 68: Amount of line 67 available for refund

{space}

Line 68a: NYS 529 account deposit

{space}

14. 400

Line 68b: Total refund after NYS 529 account deposit

{space}

500. 000

{space}

Refund options

Direct deposit

In $ 25, 228 of the amount exceeding $ 14. 400

{space}

You need to submit the entryed loan and IT-2010-TT form with the statement.
{space}

Make sure your public insurance number on your federal Form W-2 is correct. If it is incorrect, have your employer provide you with a corrected form (Form W-2c, Corrected Wage and Tax Return).

Paper checks

Fill out {RUST}.

Complete Form IT-2, W-2 Summary Statement, for each federal Form W-2 (or W-2c) you purchase. You must complete a Form W-2 for each Form W-2 you purchase, even if it does not show wages or New York State, New York City (NYC), or Yonkers withholding. Submit as many IT-2 forms as you need to reflect all your W-2s.

If state tax was withheld in New York State, New York, or Yonkers on your pension, annuity, retirement benefits, or IRA distributions, you must complete Form IT-1099-R, Federal Form 1099-R Summary Information. Submit as many 1099-R forms as you need to show all 1099-R forms you have purchased.
{Back}.

Line 69: Estimated tax

Form IT-2, W-2 Summary Statement

Line 70: Amount you owe

{RUIT}

Form IT-1099-R, Federal Form 1099-R Summary Statement

Form 1099-G, Certain Local Government Payments
Form W-2G, Certain Gambling Winnings.
Do not submit federal forms W-2 or 1099-R with your return. Keep copies of these forms and any forms you filed with your return for your own records.

Did you pay taxes or receive a large refund this year? You may be asked to adjust the amount of New York State, New York City or Yonkers State tax your employer must withhold for you. Complete Form IT-2104, Certificate of Non-Residence and Allocation of Withholding Tax from New York State, City of New York and City of Yonkers, and give it to your employer.

If your income is subject to the spread and you want to adjust the amount of withholding to reflect the spread, complete Form IT-2104. 1, Certificate of Non-Residence and Allocation of Withholding Tax from New York State, City of New York and City of Yonkers, and give it to your employer.

Line 71: Penalty for underpaying your tax (estimated tax penalty)

If you change your residence or are considered a nonresident and the percentage of offers you make within the state or metropolitan limits changes significantly, you must notify your employer within 10 days.

Enter the total amount required:

Calculated tax payments for suburban transportation taxes in New York, New York, Yonkers, and City (fill in the last payment amount even if paid in 2024). Filing status ② "" When you enter "" but paid separately before 2023 (form IT-2105), fill in the total amount of payment tax;
Space｝ IT-2663 "Calculation Income Property Tax for Non-resident" and IT-2664 "Income tax pertaining to non-resident co-ops" , Partner, shareholder, or member who is a member, the amount of calculated income tax paid instead of you;
Space｝ Among the overpayments of the 2022 individual income tax statutory book, the amount applied to the settlement tax for 2023 (if this amount is adjusted by the tax office, the amount after the adjustment will be used).

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The amount paid in the IT-370 "Personal 6 months Automatic Update Application Form" (or IT-370-V "online submission IT-370 Form Payment and instructions"). The presentation status is described as ②②②, but if the IT-370 is submitted separately by the couple, the total amount paid by the couple will be entered.

Do not include the amount paid as a tax for the no n-irradiation New York corporation. Submit the NYC-202 or NYC-202S form directly to the New York City revenue station.

NYS Tax Bureau Estimate Tax Unit
If you are a beneficiary of your heritage or trust, if you request your payment for the settlement tax assigned to you in your heritage or trust, including your statement, including your statement, including your amount in line 65. Present a copy of the notification issued by heritage or trust. This notification should list the heritage or trust name, identification number, and the amount assigned to you.

If you have to pay a penalty for your current tax (see the description on the 71st), subtract the penalty from the overpaid amount and enter the net overpayment on the 67th line.

You can also choose a beautiful overpayment:

Enter the amount in line 68 or 68B)
Set the calculated tax amount for 2024 (fill in line 69);
NYS529 directly described in account (line 68A), or

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If the calculated tax amount on the 71st line is higher than the overpayment of lines 67, the difference is entered in line 70 (the amount to be paid).
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Oath tax from New York

Line 72: Other penalties and interest

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universe
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Payment options

Pay with your return

Space} Unpaid loans from municipal education institutions, state research institute, and municipal research institute

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Pay by check or money order

Space} Excessive dependents

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Pay online

Extension of obligations with legal power

Tax authorities
New York Agency or or

Fee for payments returned by banks

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Or {Space} and other states.

Unable to pay?

In the ratio listed on the line 68-69, we will return the necessary amounts that exceed your debt.

New York's government agencies will perform government functions or exclusive functions for state government agencies, councils, offices, departments, committees, committees, social welfare corporations, councils, managers, or governments. Includes other organizations or public service environments.

If you have any questions about the expiration of tax authorities, other states, or New York state government agencies, contact the tax authorities, other states, or New York State Government.

Failure to pay

Regarding the duty of the promise of New York State Tax, the promise to arrive at the arrival of the New York Metropolis or Jonkers, or the promise to be taxed on the mobility of the suburban car, the telephone 518-457-5434 or the posted destination: Write.

If you do not use US mail, see the publication of the 55 "Assigned Private Delivery Service".
If you want to retain overpayment to IRS or tax debt to other states, we will inform you. The IT-280 form cannot be applied to refuse liability for debt to IRS or tax obligation to other states. We need to discuss with the National Tax Agency or other person in charge to solve your obligations regarding this promise.
You can transfer the full amount required or the amount per 3SBER directly from your NYS 529 Institute account. Use the IT-195 "Distribution of return" form and its notes to indicate the required amount of return you want to transfer to your three NYS 529 Institute accumulation accounts. Transfer all or part of the return amount to your NYS 529 account and submit a statement. Do not submit the IT-195 form and the amended statement together.
A statement is required for filing.

Line 73: Account information

Accounts within the U.S.

Enter the required amount of the overpayment you want to return. Choose direct deposit to be deposited in your bank account or a cardboard check to be sent to you by e-mail. Mark any box with an X to indicate that it is a personal choice.

Accounts outside the U.S.

Attach a note if you have included all or part of the overpayment amount (line 67).

Direct deposit is the freshest and most unpretentious way to receive your tax return.

The following requirements apply to both direct deposit and electronic funds withdrawal:

If you choose direct deposit, fill in the details of your account or your employer's account on line 73 and have your remuneration deposited quickly and unobtrusively (see note on line 73).

As a rule, the tax office will not notify you that your return has been deposited in your account. However, the status of your return will indicate the date on which your return is scheduled to be deposited in your account. However, it is possible to have the date of the scheduled deposit notified to you by email. For details on how to do this, please see the section on "Notice of Electricity Bills".

Notes

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If the amount you deposit differs from the amount you are refunded, we will send you an adjustment notice approximately two months after the date of the refund.

If for any reason we are unable to provide direct deposit (for example, if you don't provide complete and correct bank account information on line 73), we will send you a paper check to the address shown on your statement.
The Internal Revenue Service will send your refund check to the address you provided on your return. If you are a joint filer, they will issue a paper check in both names. Both spouses must sign the check before it can be cashed or deposited.

Reconsider the possibility of direct deposit:

{Union Member}
Starting on line 67, enter the amount of any required overpayment you want to apply to your estimated New York State, New York City, Yonkers City, and City Commuter Transportation Tax for 2024. The total of lines 68a-69 must equal the total on line 67.

On line 70, enter the amount of tax due, plus the estimated tax penalty (see memo line 71), any other penalties, and interest (see memo line 72).

Line 74: Electronic funds withdrawal

If you want to debit your bank account (payments that support electronic debit), enter:

Enter {RETURN}.

Put a cross in the background.

Membership number} {MEMBERSHIP
Pay any tax due by April 15, 2024 to avoid other penalties and interest.

For more information on penalties and penalties, see Interest and penalties (search: Penalties).

Step 10: Sign and date your return

Third-party designee

If you withheld too little tax from your paycheck or paid too little estimated tax on other income you earned during the year, you may have to pay an estimated tax penalty. This is called a prepayment.

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{RUIT}

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Generally, if your 2023 prepayment is equal to or exceeds 100% of your 2022 New York state income tax calculated on your 12-month return, there is no penalty.

However, if your 2022 New York adjusted gross income exceeds $150, 000 ($75, 000 if married) (you file separately for 2023) and you are not considered a farmer or fisherman, your 2023 prepayment must be at least 110% of your income.

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For more information, see IT-2105. 9 form "Understanding assessment tax by individuals and proxies" and instructions for it.
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space} Enter the amount of the penalty on line 71.

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Paid preparer’s signature

Add the same amount to the amount of tax due.

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Enter the total amount on line 70.

You may have to pay a penalty on the calculated tax, but also have a refund. In this case

space} Subtract the amount of the penalty tax from the amount of the overpaid tax.	Enter the clean result on line 67. Do not include any other penalties or interest on line 67.	space} Subtract the amount of the penalty tax from the amount of the overpaid tax.	Enter the clean result on line 67. Do not include any other penalties or interest on line 67.
01	Include this amount in the total amount on line 70.	02	If you owe more than $1, add the full payment amount to your statement. Pay by check or wire transfer to a US fund in the name of New York State Income Tax and include the last four digits of your Social Security number and your 2023 income tax. Do not send cash.
03	Automatically allow funds from a bank account in the US (this payment option is not available if payment funds are deposited from an account outside the US).	04	According to the law, the tax office can pay $ 50 if the check is returned to a bank due to unpaid checks, currency transfer, and electricity payments. However, if the payment of the electricity is paid by a bank or a tax office, the tax office will not charge the payment.
05	If you are not paid taxes, and if you are applied, you will be issued an account for interest and penalty (see the amount you need to pay). If you can pay, please pay the invoice immediately. If payment is not possible, you can apply for an installation agreement (IPA). If you want an IPA, see the special contract number COD C2. See the help information installation agreement (IPA) about IPA (search: IPA).	06	Submit a tax payment order (refer to the "Tax Payment Order" section to obtain an additional Infa or the online New York State Tax Order Search tool).
07	Space} Pause the effects of driver's license (see "During the Pause of Driver's License")	08	If payment from an account (or returned from an account) is performed in the United States, provide the information required for the rules 73A, 73b, and 73c.
09	Row 73A marks a cross crossing showing the image of an account.	10	Enter your account number in the 73c line.

In the case of personal or business savings on the 73a line, enter the printed account deposit list, notebook, other bank documents, or banks from the bank.

Your signature

The account number has a function that consists of 17 characters (as numbers, alphabets, etc.). Connect the hyphen (-), but lower the space and special symbols. Enter the number on the right. In the check model below, the account number is 9999999999.

Joint returns

Notes

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The route number and account number can all be described in different checks.

Daytime phone number

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Step 11: Finish your return

If you need to check the route and account number for yourself before passing the documents, or prove that the bank actually accepts your direct deposit or cultivate electric drawers on funds. If so, contact your bank.

Specify the date for a tax office to mechanically withdraws payment from a bank account. Specify the date that matches the specification date or the previous day. If the statement is received or the date is not reflected, delete it by daily calculation from the method of the specification.
Confirmation of payment is a statement of the bank account, and there is a line of NYS tax payment.
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Note: If you fill out the Power Tools Withdrawal Request section, do not issue a check or foreign currency transfer for the same required amount until you receive notice.
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If you leave the background "yes", you (and your husband (spouse) if you are filing a general return) authorize the tax office to discuss any issues related to this return with the authorized person. You authorize the authorized person to disseminate and receive unpublished information about the taxpayer:

Private delivery services

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Privacy notification

space} This statement covers information in absence,

Instructions for Form IT-195, Allocation of Refund

Purpose of Form IT-195

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{space} Any notices or accounts related to this statement that are shared with authorized persons (these are not directed to authorized persons),

the results of payments and debt collection resulting from the designated statement, and
the status of returns or compensation.

The disclosure of this resolution does not go further and applies only to questions related to this refund. If at any time you decide to revoke this authorisation of the authoriser, please contact the Disability Licensing Office.

You do not authorise the appointed person to receive your return, enter into an engagement with you (including ancillary tax obligations), or otherwise represent you before the tax office. If you want someone to make proposals for you or make proposals on your behalf beyond the capacity of an appointed third party, you must restrict that person with a representative support (e. g. POA-1 setting, power of attorney). To get additional information on the designated three persons and other forms of licensing, please see the section on Authorisation and Other Licenses.

If you pay someone to prepare a tax return, you will also need to sign the declaration and fill out the other column in the 'Paid Compiler' column in the tax return. If you create a declaration and do not receive money from you, you do not need to fill out the Paid Compiler column.

Line instructions

Commercial compiler direct mission: In accordance with the law, all those who specialize in commercial training are required to sign and enter the commercial training column of the tax return. If a commercial expert involved in the preparation of the declaration does not fill out this column completely, it may be subject to civil and/ or criminal penalties.

Part 1: NYS 529 savings account direct deposit

Enter this column if you need a personal registration identification number (NYTPRIN) of a tax return specialist in New York. If you do not have nytprin, enter the "NYTPRIN exclusion code" from the following two digital code, indicating the reason for the registration application is exempted. Nytprin or exception code is required. Apart from this, if you have a federal taxpayer number (PTIN), enter the settings, and if you do not have it, enter the public insurance number.

Exception type cord

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code

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{space}	Reporting income from farming activities is similar to reporting income from business activities. If your business is performed both in New York and outside of New York, see instructions for filing a report on income from business activities on line 6, including how to present the report.
552	Space} {Space
553	Defense c o-worker

CPA

Space} {Space

CP A-Employee

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Instructions for Form IT-203-ATT, Other Tax Credits and Taxes

Purpose of Form IT-203-ATT

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PA (Certified Public Accountant)
Space} {Space

Line instructions

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Space} {Space
Space} {Space
Friends of registered agents
Space} {Space
Volunteer professional

Space} {Space

Line A

Space} {Space

Line 2

A company employee to create a statement for this company

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See this website for details on the registration request of an expert regarding the creation of a tax return.

Enter the original signatures and date in the blanks of the four pages assigned for this purpose, and fill in the personal family of the class. Please do not sign the signature field.

If you are married and submit a general tax return, please fill in your husband's class family. Please sign both the general tax return.

If the statement is delivered for those who have died and have no survival spouse to sign, fill in the name and address of the person signed under the signature. For information about the dead taxpayer, see the "Dead Tax Payer" section.
Take time to create a statement to avoid errors that can delay the refund. When submitting a paper statement, please fill in as follows. Do not attach anything to the statement.

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Line 7: Special instructions for residential fuel oil storage tank credit carryover and solar and wind energy credit carryover

Residential fuel oil storage tank credit carryover

Copy the statement, and other submitted documents and documents for records. After submitting an income statement, the tax office may be asked to submit a copy of these documents. In addition, when making inquiries to the Company, it may be required to refer to the previous statement and confirm it.

Solar and wind energy credit carryover

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Lines 10 and 11

Put the following in the envelope (see drawing):

Instructions for Form IT-203-B, Nonresident and Part-Year Resident Income Allocation and College Tuition Itemized Deduction Worksheet

Schedule A – Allocation of wage and salary income to New York State

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Space} check or remittance and IT-2010 form (if you need to pay taxes and do not intend to pay in other ways

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Space} Signed Details Book Book

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Line instructions

Line 1a

Other forms (IT-196 form, IT-225 form, IT-227 form, IT-203-ATT form, etc.

Line 1b

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Line 1c

Communication documents and calculation paper

Line 1d

{space}

Line 1e

Form IT-2 (and if applicable, form IT-1099-R, 1099-G, W-2G). Do not send Federal Form W-2 or 1099-R.

Line 1f

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Line 1o

Reply address

Line 1p

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Approximately numerous post items (additional post items are required depending on the return)

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Schedule B – Living quarters maintained in New York State

Supported postal address (see below).

If necessary, you can use a private delivery service to send a tax return and tax payment certificate instead of a US post office. However, if it is necessary to determine the tax payment date or payment date later, it is not possible to use the date specified by the Private Delivery Service unless it is the date specified by the US Secretary of Finance or Taxation and Finance. (Currently, the list of the allocated delivery service is described in the Publication 55 "Allocated Private Delivery Services". See "Help?" For the formula and how to get publications). If you need to set the format submission date using the specified private delivery service service, contact the private delivery service and obtain a date confirmation of the format transferred to the delivery service for delivery. Please contact us for the method. See Publication 55 for the destination of the format mentioned in this explanation.

If you send all or part of the required amount directly to the NYS 529 savings account, you must fill in the form IT-195 and submit it with the tax return. It does not include the minimum basis for Direct College Savings Program. The minimum basis for the university savings program managed by the advisor is $ 25.

NYS 529 accounts must be one of the appropriate purposes:

education

Direct projects of savings programs for 529 educational institutions in New York

Schedule C – College tuition itemized deduction worksheet

education

New York 529 ADVISOR GUIDED COLLEGE SAVINGS program.

You cannot use the Form IT-195 to approve direct deposits to 529 projects in other states.

If you contribute the full or part of the refund directly to the NYS 529 account, you do not need to be the holder of the NYS 529 account. But if you are considered an account holder, you can claim the NYS negative conversion year where your donation has been made.

Once a tax return is submitted, it is not possible to change the decision to allocate all or part of the refund to the NYS529 account.

Enter the name and citizen service number listed in the IT-203 form. In the case of a general declaration, fill in both the name and public insurance number of the first listed in the IT-203 form.

Fill in all information in the A, B, C, and D column for each account you want to deposit directly with the refund.

Lines 1a, 2A, 3A: ADVISOR GUIDED COLLEGE SAVINGS PROGRAMME is $ 25.

1B, 2B line, 3b line: 1b line, 2B line, 3b line, enter the routing number 011001234 according to the history. This is the routing number of all NYS 529 university savings accounts in 2023.

Ring 1c, 2C, 3c: Enter the thre e-digit intension code (see below) of each account to deposit the refund.

Refund
{Ruit}
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Special rules

Limitation

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Spouses filing separately

Site} {Site

Line A

New York 529 College Saving Program direct project

Line D

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Lines E and F

overview

Line G

New York 529 Advisor University savings program

Line H

overview

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overview

Line I

Rules 1D, 2D, 3D: Please enter the 11-digit account number of the account to which you would like your refund to be directly deposited.

If all information is not entered, your direct deposit to the NYS 529 Institute's Sberbank account will be rejected. Apart from this, if you adjust the overpayment (the amount on line 67) with a lesser required amount than your calculation requires, or if we hold all or part of the overpayment in connection with a debt collection, your entire application for the qualification line The NYS 529 Deposit will be rejected. If your NYS 529 Direct Deposit is rejected, you will receive an amended return with a comment document about the adjustment.

Additional information

Definitions used to determine resident, nonresident, or part-year resident

If you would like to receive help information regarding your NYS 529 Sberblood account, or if you do not know or cannot find your NYS 529 Institute account number, or if you have any questions about what intent code goes into applying for your foot, please contact at least one of the following:

Domicile

Direct Project to Save Colleges for New York State Colleges by calling 1. 877. 697-2837 or visiting their website www. nysaves. org;

New York Gueded College Savings Program 529 advisor, by calling 1. 800 774-2108 or visiting their website www. ny529advisor. com.

You must complete the IT-20103-TT form and submit it with your IT-203 form:

If you are claiming for any other suburban vehicle movement tax credits from New York State, New York City, Johannesburg, or City that are not included in the IT-203 form.
You are subject to other New York State taxes.
Please fill in your name and PHI number exactly as they appear on the IT-203 form.
If you are filing a general statement, fill in both the name and PHI number of the taxpayer who indicated the former on the IT-203 form.
Complete the appropriate form for each loan you report (see "Loans for Income Tax Law" for a complete list).

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Complete the appropriate form for each New York State supplemental tax you may need to pay.

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Permanent place of abode

Follow the instructions for filling out the IT-203-ATT form, reflecting the amounts and code numbers required for each form.

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Submit all applicable credit forms and tax settlements with your IT-203 form.

Resident

See special notes on lines 2, 7, 10, and 11 below.

If you receive a cumulative distribution as a trust beneficiary, you can receive a storage distribution deduction for the share:

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*These amounts should be provided with confidence.
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Imagine a copy of the storage loan statement from New York and enter the loan amount on the second line.
There is no loan transfer statement to solar and wind power. If you use unused loans in the previous year, you need to present a statement showing how to calculate the usage amount. The amount and code 052 are described in the line between the 7A-7n rows.
If the amount shown in the "Federal Sum" column on line 1 of Form IT-203 gives income in the name of wages purchased from work performed in and beyond New York State while you were a nonresident, and this income does not directly depend on the size of the work performed (e. g., labor cost per hour), you must complete a Table A to calculate the required amount received from work in New York State. A separate Table A is required for each field of work in which you earned this wage or salary, for example, within New York State, and thereafter.

If an employee is established or has a powerful cabinet in New York, if an employee's home cabinet is regarded as a fair cabinet for the user, the normal Pretaretaria per day in the home room is the state. It is considered one day working outside. The day of a home cabinet, which is not regarded as a simple working day, is a no n-working day. For more detailed information about the employer's fair office, TSB-M-06 (5) I "Taxes for non-residents and residents with selective stay in New York", "Residential House, etc. Please refer to the application of the employer comfort when you do. This TSB-M is available on the Tax Bureau's website [Search: TSB-M-06 (5) i].

During this employment period, please fill in the number of consecutive days that did not work on holidays.

Nonresident

If you are married and submit a general statement, from the separate section of the table A that you and your husband has entered in the "New York State amount" section, on the first line of the IT-2010 form, in New York State. Enter the total amount of wage to which you belong.

Part-year resident

If you do not fill in Table A and submit it with the IT-203 form, the processing of the statement will be delayed.

New York City and Yonkers

In the case of "yes" in paragraph H of the IT-203 form, fill in this table. If you or your husband owned a residential house at a low price in New York for a part of 2023 (regardless of this, you are a partial period of the year. Please fill in the address (address) described (address).

Special accruals for full-year nonresidents

In residential houses, you or your husband pays for maintenance, or other people, relatives, and employers, mainly used, houses, cooperatives, or other use Includes real estate.

Including personality training, entering the number of days in the direction of staying as a New York staff ("Marry and submit a joint statement"? When both of them spend a certain number of days in New York, many days are common. Enter the number of days). Do not consider the number of days you have passed the New York staff to use a shared proposal for airplanes, trains, and buses.
In addition, even if you have a residential real estate in New York or Yonkers in the career of "yes" in the H section, you can pay income tax as a resident of New York or Yonkers.

If it applies to the definition of residents of New York, New York, and Yonkers, you cannot submit the IT-203 form. It is necessary to submit the IT-2010 "Resident Tax Declaration".

Note: If the student is claimed as a dependent on the tax return of another person in New York State, only the person claiming the student as a dependent may claim the credit. If the student is not claimed as a dependent on the tax return of another person in New York State, only the student may claim the credit.
Institution of higher education means any institution of higher education or commercial, trade, technical, or other vocational school in or outside New York State. The institution must be recognized and accredited by the Regents of New York University or a national accrediting agency or association adopted by the Regents. In addition, the institution or school must provide training leading to a degree, certificate, or diploma of higher education.

In Table C and in this instruction manual, the term "college or university" includes all of the above institutions.

Payments made for a student who is entitled to a deduction from a qualified state training program (e. g., the New Yor k-funded College 529 program) are considered qualified educational expenses for purposes of the college tuition credit. If you consider the student a dependent, these payments are considered to have been made by you.
If you or university students who have the right to receive benefits have claimed a federal deduction or loan for the qualified expenses for studying at our institute, all of you will calculate the study opportunity at our institute. You can apply these costs.

The following items are not included in the target study abroad costs:

Special accruals for part-year residents

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Space｝ Subsidies or economic support (when provided with economic support, no student loans, other loans, and subsidies are assumed;

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Arrangement and tables, insurance, copper charges (including service charges), vehicles or other similarities, amounts paid for houses or housing fees, or

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Expenses for textbooks, equipment, equipment, and other events other than academic work (including whether or not the educational institution will be borne by the admission or visiting status).

The maximum amount of expenses required to acquire an institute is $ 10, 000 per student. However, there is no limit on the number of students who can apply for a deduction.

The following items are not included in the target study abroad costs:

Estates and trusts

Please fill in the first and last name of a student with qualifications. Please fill in the student only once in the line A. If you are talking about a trial deduction for learning at our research institute, submit another declaration with the IT-203-B form. Please fill in your name and public insurance number in the application form.

Deceased taxpayers

If the person or spouse is not considered a qualified student, it must be stated in the New York State Declaration as a dependent. If your or your spouse is considered a qualified student, please attach a x to the "No" column.

Enter the engine name that paid the tuition of EIN and qualified institutions. Form 1098-T, Tuition Fee Declation, or contact your affiliated institution.

Joint returns

If a university student goes to multiple college or laboratory during the taxation year, enter the name of the last college or EIN from the research institute.

Please fill in the qualified tuition fee paid for students to be deducted in 2023.
The expenses paid from the place of work are not eligible for education expenses. When calculating the deduction by item, the amount required for the purchased scholarship, economic support, or the amount required for refund of educational expenses, from the total amount of educational expenses required for studying at an educational institution. 。 If you have not received refunds, scholarships, or other financial support before you can, if you can qualify for the required amount, you will reduce your eligible expenses as much as you receive. If you receive a refund, scholarship, or economic assistance after a final tax return, you must submit a non-resident and resident correction return (Form It-203-X) for part of the year. 。 Calculate the deduction amount when you receive a refund, scholarship, and economic assistance in the year you have declared.
If you pay a tuition at multiple educational institutions for one student to be deducted, enter the total amount of tuition paid by all educational institutions for that student in 2023. 。 < SPAN> If the person or spouse is not considered a qualified student, you must be stated in the New York State Declaration as a dependent family. If your or your spouse is considered a qualified student, please attach a x to the "No" column.

Partnerships/limited liability partnerships or companies

Enter the engine name that paid the tuition of EIN and qualified institutions. Form 1098-T, Tuition Fee Declation, or contact your affiliated institution.

If a university student goes to multiple college or laboratory during the taxation year, enter the name of the last college or EIN from the research institute.

Net operating loss (NOL)

Nonresident

In the case of "no, these tuition fees are not eligible for deduction. Only undergraduate education expenses are eligible for deductions.

Please fill in the qualified tuition fee paid for students to be deducted in 2023.

If you pay a qualified tuition in 2023 for the milestone of academic work that starts after 2024, these expenses will be included in the tuition deduction in 2023.

Part-year resident

The expenses paid from the place of work are not eligible for education expenses. When calculating the deduction by item, the amount required for the purchased scholarship, economic support, or the amount required for refund of educational expenses, from the total amount of educational expenses required for studying at an educational institution. 。 If you have not received refunds, scholarships, or other financial support before you can, if you can qualify for the required amount, you will reduce your eligible expenses as much as you receive. If you receive a refund, scholarship, or economic assistance after a final tax return, you must submit a non-resident and resident correction file (Form It-203-X) for part of the year. 。 Calculate the deduction amount when you receive a refund, scholarship, and economic assistance in the year you have declared.

Enter a lesser of $ 10. 000 per student or a smaller tuition per student per student.

If you pay a tuition at multiple educational institutions for one student to be deducted, enter the total amount of tuition paid by all educational institutions for that student in 2023. 。 If the person or spouse is not considered a qualified student, it must be stated in the New York State Declaration as a dependent. If your or your spouse is considered a qualified student, please attach a x to the "No" column.

Innocent spouse relief

Enter the engine name that paid the tuition of EIN and qualified institutions. Form 1098-T, Tuition Fee Declation, or contact your affiliated institution.

In the case of "no, these tuition fees are not eligible for deduction. Only undergraduate education expenses are eligible for deductions.
If you pay a qualified tuition in 2023 for the milestone of academic work that starts after 2024, these expenses will be included in the tuition deduction in 2023.
Enter a lesser of $ 10. 000 per student or a smaller tuition per student per student.

Innocent spouse

If you pay a tuition at multiple educational institutions for one student to be deducted, enter the total amount of tuition paid by all educational institutions for that student in 2023. 。

In a general case, Domichil is a space that tries to apply as a certain living space. DOMITSIL is basically a space where you have the same home. This is a space you plan to return to a place where you will not be able to access (for example, on a business trip, on a business trip, on education, during military service).
Confirmation of alternatives for permanent domicile must be clear and compelling. Only the moment of managed, such as voting space, driver's license, registration space, and willing space, is not considered a powerful reason for setting your permanent domicile. In order to make sure you have really adjusted your home address, you need to compare footprints:
Compare the size of the first apartment, price, floor plan, the size, price, and layout of resumed housing;

Separation of liability

{space}

Equitable relief

Space} Your employment and/ or work relationship in both places;

{space}

Space} The amount of time spent in both places

Members of the armed forces

{space}

Space} In both places, the physical position of goods that have important sweet value for you, and

{space}

Exclusion of, or deduction from, foreign earned income

Your cramped household in both space. Changing a house is considered to be a trivial and convinced if your main bonds are clearly strong in the brand new space. When we weigh, some of them have a better weight than others, depending on your life together. As the tax office claims, taxpayers must present documents to confirm plans to replace the living space.

Even if you move to a new living space, if you stay there (no matter what), your permanent address will not change.

U.S. nonresident noncitizens

Example ABC Electronics employees who live in Newberg, New York have been working for Atlanta, Georgia and have been working for two years. The employees who later worked to Atlanta returned to New York. While in Georgia, the employee's permanent address has not changed and is retained in New York.

If you have a living space in New York State, your living space will not change if you travel to another country for study, study, or other purposes by official order of your employer, unless you prove that you have no intention of literally collapsing in New York.

In the general case, it is a systemized living space (a building or structure capable of human life) from which you autonomously support yourself daily and apply year-round use. A home usually refers to a living space that you own or rent as is.

Stock options

Students enrolled in a daily branch of a university that is a top educational institution, or students enrolled in a non-graduate program, own a residence while enrolled in the educational institution, and are not considered to belong to the student. For more information, see TSB-M-09 (15) I "Amendments to determine the unaltered place of residence in the income tax law for certain single student organizations".

Note: Special criteria apply to military personnel and their spouses. See Publication 361 "Information on Naw-York for military and veterans".

Keep a copy of your tax records

You are considered a New York resident for income tax purposes if:

*For this reason, one day counts as one day.
{space}
{space}
{space}

space} You were systematically present outside New York for the entire tax year.

Amending your return

{space}

{space}
{space}
{Resident}.

The no n-resident part of the taxation year that starts 548 days, and the no n-resident part of the taxation year ending the 54 8-day stage, the number of days in any of the taxation years and the 9 0-day ratio for 548 days is the same. He had not stayed in New York more than many days. This condition is indicated by the appropriate formula:

Resident} {Resident
Number of no n-resident parts 548
{Summary}

What form to use

{Summary}

Paid preparer information

{Summary}

How to compute your 2023 New York State tax

The longest stay in New York

{section}

New York State tax rate schedule

Outline} {Rust

{Rust}

If only a part of the year is a resident or no n-resident in New York, part of the year is considered to be a resident in New York.		Special occurrence standards are applied only when income occurs more than 2023.
Deduction	{space}
$0	Income from outside New York, it is finalized in the taxation year in 2023 and is determined, but it is filed for federal income tax in the year of taxation after 2023.	4%	Income from a source other than New York is an income that is not due to the following:
If you have a special occurrence standard, see the form of the form IT-225, the additional conversion number A-115, and the subtract conversion number S-129.	Accrued expenses are expenses incurred but not yet paid.	If you move out of New York, you must accrue any income, gain, loss or demerit that would have been included in your accrual reporting at the time of your move. This includes any income or gain you choose to report under the split method. In this case, you must include the required reimbursement for joint taxation to which the separate reimbursement tax applies (Form IT-230).	If you become a resident of New York during the tax year, you must accrue any income, gain, loss or demerit that you would have reported at the time of your change of residence under the accrual method. However, you are not required to accrue, and you are not allowed to accrue, any income, gain, loss or demerit that was earned from or related to New York.	See the notes on Form IT-225, Supplemental Conversion No. A-115, and Deduction Conversion No. S-129 for information on special accrual standards that may apply.	If the taxpayer dies after 2022 and submits a 2023 declaration, the spouse or taxpayer may submit and sign a tax return. In addition, the spouse or taxpayer may be responsible for the assets of the dead taxpayer.	Income from outside New York, it is finalized in the taxation year in 2023 and is determined, but it is filed for federal income tax in the year of taxation after 2023.
Accrued expenses are expenses incurred but not yet paid.	{space}	976	If you become a resident of New York during the tax year, you must accrue any income, gain, loss or demerit that you would have reported at the time of your change of residence under the accrual method. However, you are not required to accrue, and you are not allowed to accrue, any income, gain, loss or demerit that was earned from or related to New York.	New York's revision (Regulations 20-22 and 24-29 Form IT-203) are not provided when determining the loss used in the year of NOL, transfer or transfer.	If the taxpayer dies after 2022 and submits a 2023 declaration, the spouse or taxpayer may submit and sign a tax return. In addition, the spouse or taxpayer may be responsible for the assets of the dead taxpayer.	Accrued expenses are expenses incurred but not yet paid.
{space}	Liability separation	Exemption from the Hirahira law	If you become a resident of New York during the tax year, you must accrue any income, gain, loss or demerit that you would have reported at the time of your change of residence under the accrual method. However, you are not required to accrue, and you are not allowed to accrue, any income, gain, loss or demerit that was earned from or related to New York.	{space}	If the taxpayer dies after 2022 and submits a 2023 declaration, the spouse or taxpayer may submit and sign a tax return. In addition, the spouse or taxpayer may be responsible for the assets of the dead taxpayer.	{space}
Liability separation	However, if the year of the fiscal year that is regarded as a resident of New York is incomplete, the battle fees received in the residence may not be taxed (I T-225 form memo, S-118 numbers will be converted. See).	If you are entitled to claim a federal foreign earned income deduction or exemption (as described in IRC section 911), you are also entitled to claim it in the "Federal Sum" column on your New York State tax return. It can also be part of the federal foreign earned income deduction or exclusion in the "New York State Sum" column to the extent that it is part of your income in the "New York State Sum" column. If you claim an exclusion or credit, file a copy of Federal Form 2555, "Foreign Earned Income," with your New York State tax return.	If you become a resident of New York during the tax year, you must accrue any income, gain, loss or demerit that you would have reported at the time of your change of residence under the accrual method. However, you are not required to accrue, and you are not allowed to accrue, any income, gain, loss or demerit that was earned from or related to New York.	6%	If the taxpayer dies after 2022 and submits a 2023 declaration, the spouse or taxpayer may submit and sign a tax return. In addition, the spouse or taxpayer may be responsible for the assets of the dead taxpayer.	Liability separation
However, if the year of the fiscal year that is regarded as a resident of New York is incomplete, the battle fees received in the residence may not be taxed (I T-225 form memo, S-118 numbers will be converted. See).	{Sign up}	{Sign up}	If you become a resident of New York during the tax year, you must accrue any income, gain, loss or demerit that you would have reported at the time of your change of residence under the accrual method. However, you are not required to accrue, and you are not allowed to accrue, any income, gain, loss or demerit that was earned from or related to New York.	{membership}	If the taxpayer dies after 2022 and submits a 2023 declaration, the spouse or taxpayer may submit and sign a tax return. In addition, the spouse or taxpayer may be responsible for the assets of the dead taxpayer.	However, if the year of the fiscal year that is regarded as a resident of New York is incomplete, the battle fees received in the residence may not be taxed (I T-225 form memo, S-118 numbers will be converted. See).
{Sign up}	{membership}	{membership}	If you become a resident of New York during the tax year, you must accrue any income, gain, loss or demerit that you would have reported at the time of your change of residence under the accrual method. However, you are not required to accrue, and you are not allowed to accrue, any income, gain, loss or demerit that was earned from or related to New York.	To calculate your New York State tax for 2023, use the table below to determine the correct method.	If the taxpayer dies after 2022 and submits a 2023 declaration, the spouse or taxpayer may submit and sign a tax return. In addition, the spouse or taxpayer may be responsible for the assets of the dead taxpayer.	{Sign up}
{membership}	more	but not higher	If you become a resident of New York during the tax year, you must accrue any income, gain, loss or demerit that you would have reported at the time of your change of residence under the accrual method. However, you are not required to accrue, and you are not allowed to accrue, any income, gain, loss or demerit that was earned from or related to New York.	$ 17, 150	If the taxpayer dies after 2022 and submits a 2023 declaration, the spouse or taxpayer may submit and sign a tax return. In addition, the spouse or taxpayer may be responsible for the assets of the dead taxpayer.	{membership}
more	----	$ 686	If you become a resident of New York during the tax year, you must accrue any income, gain, loss or demerit that you would have reported at the time of your change of residence under the accrual method. However, you are not required to accrue, and you are not allowed to accrue, any income, gain, loss or demerit that was earned from or related to New York.	4, 5%	If the taxpayer dies after 2022 and submits a 2023 declaration, the spouse or taxpayer may submit and sign a tax return. In addition, the spouse or taxpayer may be responsible for the assets of the dead taxpayer.	more

{space}

If only a part of the year is a resident or no n-resident in New York, part of the year is considered to be a resident in New York.		Special occurrence standards are applied only when income occurs more than 2023.
Deduction	{space}
$0	{space	4%	Income from a source other than New York is an income that is not due to the following:
{space}	{space}	{space}	If you become a resident of New York during the tax year, you must accrue any income, gain, loss or demerit that you would have reported at the time of your change of residence under the accrual method. However, you are not required to accrue, and you are not allowed to accrue, any income, gain, loss or demerit that was earned from or related to New York.	See the notes on Form IT-225, Supplemental Conversion No. A-115, and Deduction Conversion No. S-129 for information on special accrual standards that may apply.	If the taxpayer dies after 2022 and submits a 2023 declaration, the spouse or taxpayer may submit and sign a tax return. In addition, the spouse or taxpayer may be responsible for the assets of the dead taxpayer.	{space
{space}	{space}	484	If you become a resident of New York during the tax year, you must accrue any income, gain, loss or demerit that you would have reported at the time of your change of residence under the accrual method. However, you are not required to accrue, and you are not allowed to accrue, any income, gain, loss or demerit that was earned from or related to New York.	New York's revision (Regulations 20-22 and 24-29 Form IT-203) are not provided when determining the loss used in the year of NOL, transfer or transfer.	If the taxpayer dies after 2022 and submits a 2023 declaration, the spouse or taxpayer may submit and sign a tax return. In addition, the spouse or taxpayer may be responsible for the assets of the dead taxpayer.	{space}
{space}	{space}	600	If you become a resident of New York during the tax year, you must accrue any income, gain, loss or demerit that you would have reported at the time of your change of residence under the accrual method. However, you are not required to accrue, and you are not allowed to accrue, any income, gain, loss or demerit that was earned from or related to New York.	{space}	If the taxpayer dies after 2022 and submits a 2023 declaration, the spouse or taxpayer may submit and sign a tax return. In addition, the spouse or taxpayer may be responsible for the assets of the dead taxpayer.	{space}
{space}	plus	9, 65%	If you become a resident of New York during the tax year, you must accrue any income, gain, loss or demerit that you would have reported at the time of your change of residence under the accrual method. However, you are not required to accrue, and you are not allowed to accrue, any income, gain, loss or demerit that was earned from or related to New York.	6%	If the taxpayer dies after 2022 and submits a 2023 declaration, the spouse or taxpayer may submit and sign a tax return. In addition, the spouse or taxpayer may be responsible for the assets of the dead taxpayer.	{space}
plus	{space}	{space}	If you become a resident of New York during the tax year, you must accrue any income, gain, loss or demerit that you would have reported at the time of your change of residence under the accrual method. However, you are not required to accrue, and you are not allowed to accrue, any income, gain, loss or demerit that was earned from or related to New York.	{membership}	If the taxpayer dies after 2022 and submits a 2023 declaration, the spouse or taxpayer may submit and sign a tax return. In addition, the spouse or taxpayer may be responsible for the assets of the dead taxpayer.	plus
{space}	{membership}	2	If you become a resident of New York during the tax year, you must accrue any income, gain, loss or demerit that you would have reported at the time of your change of residence under the accrual method. However, you are not required to accrue, and you are not allowed to accrue, any income, gain, loss or demerit that was earned from or related to New York.	To calculate your New York State tax for 2023, use the table below to determine the correct method.	If the taxpayer dies after 2022 and submits a 2023 declaration, the spouse or taxpayer may submit and sign a tax return. In addition, the spouse or taxpayer may be responsible for the assets of the dead taxpayer.	{space}
{membership}	more	{space}.	If you become a resident of New York during the tax year, you must accrue any income, gain, loss or demerit that you would have reported at the time of your change of residence under the accrual method. However, you are not required to accrue, and you are not allowed to accrue, any income, gain, loss or demerit that was earned from or related to New York.	$ 17, 150	If the taxpayer dies after 2022 and submits a 2023 declaration, the spouse or taxpayer may submit and sign a tax return. In addition, the spouse or taxpayer may be responsible for the assets of the dead taxpayer.	{membership}
more	----	{space}	If you become a resident of New York during the tax year, you must accrue any income, gain, loss or demerit that you would have reported at the time of your change of residence under the accrual method. However, you are not required to accrue, and you are not allowed to accrue, any income, gain, loss or demerit that was earned from or related to New York.	4, 5%	If the taxpayer dies after 2022 and submits a 2023 declaration, the spouse or taxpayer may submit and sign a tax return. In addition, the spouse or taxpayer may be responsible for the assets of the dead taxpayer.	more

{space}

If only a part of the year is a resident or no n-resident in New York, part of the year is considered to be a resident in New York.		Special occurrence standards are applied only when income occurs more than 2023.
Deduction	{space}
$0	11. 700	4%	Income from a source other than New York is an income that is not due to the following:
{space}	plus	5, 5%	If you become a resident of New York during the tax year, you must accrue any income, gain, loss or demerit that you would have reported at the time of your change of residence under the accrual method. However, you are not required to accrue, and you are not allowed to accrue, any income, gain, loss or demerit that was earned from or related to New York.	See the notes on Form IT-225, Supplemental Conversion No. A-115, and Deduction Conversion No. S-129 for information on special accrual standards that may apply.	If the taxpayer dies after 2022 and submits a 2023 declaration, the spouse or taxpayer may submit and sign a tax return. In addition, the spouse or taxpayer may be responsible for the assets of the dead taxpayer.	11. 700
plus	plus	730	If you become a resident of New York during the tax year, you must accrue any income, gain, loss or demerit that you would have reported at the time of your change of residence under the accrual method. However, you are not required to accrue, and you are not allowed to accrue, any income, gain, loss or demerit that was earned from or related to New York.	New York's revision (Regulations 20-22 and 24-29 Form IT-203) are not provided when determining the loss used in the year of NOL, transfer or transfer.	If the taxpayer dies after 2022 and submits a 2023 declaration, the spouse or taxpayer may submit and sign a tax return. In addition, the spouse or taxpayer may be responsible for the assets of the dead taxpayer.	plus
plus	plus	901	If you become a resident of New York during the tax year, you must accrue any income, gain, loss or demerit that you would have reported at the time of your change of residence under the accrual method. However, you are not required to accrue, and you are not allowed to accrue, any income, gain, loss or demerit that was earned from or related to New York.	{space}	If the taxpayer dies after 2022 and submits a 2023 declaration, the spouse or taxpayer may submit and sign a tax return. In addition, the spouse or taxpayer may be responsible for the assets of the dead taxpayer.	plus
plus	{space}	{space}	If you become a resident of New York during the tax year, you must accrue any income, gain, loss or demerit that you would have reported at the time of your change of residence under the accrual method. However, you are not required to accrue, and you are not allowed to accrue, any income, gain, loss or demerit that was earned from or related to New York.	6%	If the taxpayer dies after 2022 and submits a 2023 declaration, the spouse or taxpayer may submit and sign a tax return. In addition, the spouse or taxpayer may be responsible for the assets of the dead taxpayer.	plus
{space}	449, 929	plus	If you become a resident of New York during the tax year, you must accrue any income, gain, loss or demerit that you would have reported at the time of your change of residence under the accrual method. However, you are not required to accrue, and you are not allowed to accrue, any income, gain, loss or demerit that was earned from or related to New York.	{membership}	If the taxpayer dies after 2022 and submits a 2023 declaration, the spouse or taxpayer may submit and sign a tax return. In addition, the spouse or taxpayer may be responsible for the assets of the dead taxpayer.	{space}
449, 929	{membership}	{space}	If you become a resident of New York during the tax year, you must accrue any income, gain, loss or demerit that you would have reported at the time of your change of residence under the accrual method. However, you are not required to accrue, and you are not allowed to accrue, any income, gain, loss or demerit that was earned from or related to New York.	To calculate your New York State tax for 2023, use the table below to determine the correct method.	If the taxpayer dies after 2022 and submits a 2023 declaration, the spouse or taxpayer may submit and sign a tax return. In addition, the spouse or taxpayer may be responsible for the assets of the dead taxpayer.	449, 929
{membership}	more	Space} {Space	If you become a resident of New York during the tax year, you must accrue any income, gain, loss or demerit that you would have reported at the time of your change of residence under the accrual method. However, you are not required to accrue, and you are not allowed to accrue, any income, gain, loss or demerit that was earned from or related to New York.	$ 17, 150	If the taxpayer dies after 2022 and submits a 2023 declaration, the spouse or taxpayer may submit and sign a tax return. In addition, the spouse or taxpayer may be responsible for the assets of the dead taxpayer.	{membership}
more	----	{space}	If you become a resident of New York during the tax year, you must accrue any income, gain, loss or demerit that you would have reported at the time of your change of residence under the accrual method. However, you are not required to accrue, and you are not allowed to accrue, any income, gain, loss or demerit that was earned from or related to New York.	4, 5%	If the taxpayer dies after 2022 and submits a 2023 declaration, the spouse or taxpayer may submit and sign a tax return. In addition, the spouse or taxpayer may be responsible for the assets of the dead taxpayer.	more

Tax computation—New York adjusted gross income of more than $107,650

New York State tax

{space}

Married filing jointly and qualifying surviving spouse

{space}

{space}
Space} {Space	{space}
Exceeding the amount	17. 650
20. 900	107. 650
plus	5, 5%
{space}	{space}
{space}	{space}
plus	{space}
107. 650	{space}
1. 616. 450	15. 371

6, 85%

Exceeding the amount
Space} {Space	{space}
Exceeding the amount	17. 650
9, 65%	107. 650
{space}	5. 000. 000
{space}	{space}
10, 3%	{space}
{space}	{space}
2. 494, 163	{space}
{space}	15. 371
{space}	Use the appropriate worksheet to calculate the tax amount according to your status and find a personal income tax in New York (see below).

Space} {Space

1. Enter the total income after personal adjustment in New York from lines 32.
Space} {Space	{space}
Exceeding the amount	17. 650
9, 65%	107. 650
{space}	5. Submit the third line to the fourth line
{space}	6. From the first line to $ 107, 650 or more
{space}	{space}
{space}	{space}
2. 494, 163	{space}
{space}	15. 371
{space}	Use the appropriate worksheet to calculate the tax amount according to your status and find a personal income tax in New York (see below).

{space}

2. Enter your taxable income on line 37.
Space} {Space	{space}
Exceeding the amount	17. 650
9, 65%	107. 650
{space}	6. Any amount over $161 550 on line 1
{space}	7. Enter the lesser of line 6 or $50, 000. {space}
space} {space	{space}
{space}	{space}
2. 494, 163	{space}
{space}	15. 371
{space}	Use the appropriate worksheet to calculate the tax amount according to your status and find a personal income tax in New York (see below).

{space}

{space}
Space} {Space	{space}
Exceeding the amount	17. 650
9, 65%	107. 650
{space}	{space}
{space}	{space}
{space}	{space}
{space}	{space}
2. 494, 163	{space}
{space}	15. 371
{space}	Use the appropriate worksheet to calculate the tax amount according to your status and find a personal income tax in New York (see below).

{space}

{space}
{space}	{space}
{space}	17. 650

Single and married filing separately

5. Increased profit

5. ___ 60. 350 _____
Space} {Space	{space}
Exceeding the amount	17. 650
8. Divide line 7 by $50, 000 and round to 4 decimal places.	107. 650
plus	5, 5%
{space}	{space}
{space}	{space}
plus	{space}
107. 650	{space}
1. 616. 450	15. 371

4. Base return amount

4. ____ 64, 237 ____
Space} {Space	{space}
Exceeding the amount	17. 650
9, 65%	107. 650
{space}	8. ______________
{space}	9. ______________
10. Add lines 3, 4, and 9. Write here and on line 38.	{space}
{space}	{space}
2. 494, 163	{space}
{space}	15. 371
{space}	Use the appropriate worksheet to calculate the tax amount according to your status and find a personal income tax in New York (see below).

book} {book} 1.

{RUMBERS} 1.
Space} {Space	{space}
Exceeding the amount	17. 650
9, 65%	107. 650
{space}	{RUMBERS} 5.
{space}	{RUMBERS} 6.
members	{space}
{space}	{space}
2. 494, 163	{space}
{space}	15. 371
{space}	Use the appropriate worksheet to calculate the tax amount according to your status and find a personal income tax in New York (see below).

{SET} 2.

{space}
Space} {Space	{space}
Exceeding the amount	17. 650
9, 65%	107. 650
{space}	{space} 6.
{space}	{space}
{space}	{space}
{space}	{space}
2. 494, 163	{space}
{space}	15. 371
{space}	Use the appropriate worksheet to calculate the tax amount according to your status and find a personal income tax in New York (see below).

{space}

{space}
{space}	{space}
{space}	17. 650

Head of household

5. Increased profits

5. ____ 30, 172 _____
Space} {Space	{space}
Exceeding the amount	17. 650
8. Divide line 7 by $50, 000 and round to 4 decimal places.	107. 650
plus	5, 5%
{space}	{space}
{space}	{space}
plus	{space}
107. 650	{space}
1. 616. 450	15. 371

4. Base

4. ____ 32. 571 ____
Space} {Space	{space}
Exceeding the amount	17. 650
9, 65%	107. 650
{space}	8. ______________
{space}	9. ______________
10. Add lines 3, 4, and 9 together. Write here and on line 38.	{space}
{space}	{space}
2. 494, 163	{space}
{space}	15. 371
{space}	Use the appropriate worksheet to calculate the tax amount according to your status and find a personal income tax in New York (see below).

{BACK} 1.

{RUMBERS} 2.
Space} {Space	{space}
Exceeding the amount	17. 650
9, 65%	107. 650
{space}	{RUMBERS} 5.
{space}	{RUMBERS} 6.
members	{space}
{space}	{space}
2. 494, 163	{space}
{space}	15. 371
{space}	Use the appropriate worksheet to calculate the tax amount according to your status and find a personal income tax in New York (see below).

2. Enter your taxable income on line 37.

2. ______________
Space} {Space	{space}
Exceeding the amount	17. 650
9, 65%	107. 650
{space}	6. ________________
{space}	7.
{space}	{space}
{space}	{space}
2. 494, 163	{space}
{space}	15. 371
{space}	Use the appropriate worksheet to calculate the tax amount according to your status and find a personal income tax in New York (see below).

2. Enter the personal taxable income on the 37th line.

{space}
{space}	{space}
{space}	17. 650

When to file/Important dates

April 15, 2024

{Ruit} 5.

June 17, 2024

5. ______ 45. 261 _______________________________

rumor}
{Membership}

6. ________________

October 15, 2024

member

April 15, 2024, June 17, 2024, September 16, 2024, January 15, 2025

Membership} {MemberShip

Statute of limitations

7. Enter the minimum value of the sixth line or $ 50.

Where to file

{Membership} 7.

{Membership}

{Membership} 7.

8. Divide the 7th line by $ 50. 000, and round the total in the fourth place.

Need help?

8.
{Member qualification}

9. Put the 8th line on the 5th line

9. ____________________________________________________________________________________________________________	Membership} {MemberShip
10.	Membership} {Membership
side	{book}
{Rumbers} 1.	{Rumbers}

Elim Poon - Journalist, Creative Writer

Last modified: 27.08.2024

Paid preparers. Recent Tax Law changes require certain paid tax return preparers and facilitators of refund anticipation loans (RALs). What Information Do I Need to File NY Form IT? · Your Social Security number or Individual Taxpayer Identification Number (ITIN) · Your New York State income. Instructions for Form ITS. Group Return for Nonresident Shareholders of New York S Corporations. ITS-I. New for Recent Tax Law changes require.

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