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August 20, 2021
Question

Does an undergraduate college student in NYC need to pay city tax?

  • August 20, 2021
  • 1 reply
  • 0 views

Confused parent here. Student is moving to a shared apartment for college in New York City after been residing off-campus with parents in NY state outside the city.

For the purpose of filling out a W-4 or IT-2104 for a student part-time job with the school, how to answer "Are you resident of New York City" ?

I suppose this will affect NYC city tax withholding. Would it be different if having moved into a dorm instead of signing an off-campus lease.

At what income does the student need to file a tax return next April?
How does this affect claiming the student as dependent on the parents return ?



1 reply

Employee
August 20, 2021

The student’s tax home is not in NYC   As long as the student does not provide more than half of their support and meets the other qualifications the student is your dependent. Minimum W-2 income for federal filing in 2020 was $12,400 and $3,100 for NY.