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March 26, 2023
Question

I am a part year resident of NY and my wife is a non-resident, NY tax website says I need to file joint IT203 return along with IT203C, is that right ?

  • March 26, 2023
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LindaS5247
March 26, 2023

Yes, you would file the NYS Tax Form IT 203, which is the non-resident and part-year resident income tax return, and the IT-203-C, which is the Nonresident Spouse Certification.

IT-203 nonresident and part-year resident income tax return information:

You must file Form IT-203, Nonresident and Part-Year Resident Income Tax Return, if you:

  • were not a resident of New York State and received income during the tax year from New York State sources, or
  • moved into or out of New York State during the tax year.

You are subject to New York State income tax on:

  • Income you received from New York sources while you were a nonresident.
  • All income you received while you were a New York State resident.


Nonresident or Part-Year Resident Spouse's Certification; Description of Form IT-203-C


Click here for a copy of Form IT-203-C Nonresident's or Part-Year Resident's Spouse's Certification.

 

Click here for Income Tax Returns for NYS Nonresidents.

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vaibh843Author
March 26, 2023

@LindaS5247 Thanks, so do I have to also include my non-resident wife's income (she didn't have NY income, but from other state) during period of residency ? Or I can just include my income ? 

LindaS5247
March 26, 2023

According to the forms instructions you would include her income.  But her income will not be taxed for New York State purposes. As a nonresident, you only pay tax on New York source income,

 

Per the forms instructions:

 

Married nonresidents and part-year residents, who are required to file a joint New York State return, must use the combined income of both spouses to determine the base tax subject to the income percentage allocation, even if only one spouse has New York source income. You will compute a base tax as if you were a full-year resident, then determine the percentage of your income that is subject to New York State tax and the amount of tax apportioned to New York State.

 

However, a spouse with no New York source income cannot be required to sign the joint return and cannot be held liable for any tax, penalty, or interest that may be due. This form will allow the Tax Department to properly process your return.

 

This will be used to determine your part time residence apportionment of New York State Tax.
 

 

 

 

 


 

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