TAX WORKSHOP
Presented to:
NEW YORK STATE
NONRESIDENT STUDENTS
AND SCHOLARS
Toll Free Tax Information
1-800-225-5829
(foreign language assistance is available)
VISIT OUR WEB SITE AT:
www.nystax.gov
New York State Income Tax
If you did not have income and only need to file Form 8843 to the IRS ……
then, you do not need to file a New York State personal income tax return.

Federal Conformity
New York State (NYS) complies with ALL tax treaties that the Internal Revenue Service uses.
Your Federal (IRS) Taxable Income is the starting point in computing your New York State income tax.
New York-Source Income is Taxable Income you received in New York State.
Note: If you earned income in any other state in the United States, please consult that state for income tax filing requirements.

New York State Income Tax for
Nonresident Alien Students & Scholars
Almost all nonresident alien students and scholars are in New York temporarily for a particular purpose and, therefore, are nonresidents for income tax purposes.
However, if you do not have a domicile (a place you intend to return to as your permanent home) outside New York State and you maintained a permanent place of abode (residence) in New York State, you may be required to file other New York State income tax returns.
Do I have to file a New York State IT-203 nonresident income tax return
Yes, if you meet any of the following conditions:
You had New York-source taxable income and your New York adjusted gross income (Federal amount column) is more than: $7,500 for single individuals
$3,000 if single & can be claimed on another taxpayer's IRS tax return
$6,500 if married & filing separate tax returns
You want to claim a refund.
New York State Nonresident Tax Form
Almost all students who file a NYS income tax return will need to file:

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