NY state residency for international students on F-1 visa

Forum|Forum|3 years ago
March 27, 2023
2 replies
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I am an international student and I started my masters in the Fall of 2021 and completed it in December 2022, the whole time I am on F-1 visa. I leased an apartment in NYC from the beginning of my course till Feb 2023. I did go to California for 3 months in 2022 for my internship. Apart from that I lived in that NYC apartment.

I know that I am a non-resident alien for tax purposes for federal income tax, but I want to know if I am a resident or non-resident in the state of NY. According to the NY tax website, I need a permanent place of abode and mine does qualify for that (correct me if I am wrong). But does my non-resident federal status also apply to all the NY state since I am exempt?

M

MinhT1

Full-time international students are considered NON-RESIDENTS of NY state and city for tax purposes, and should file NY nonresident tax form IT-203.

Please read this NYU document for more information.

As a F-1 visa holder, you are a nonresident alien for the first five years or part-years in the US.

[Edited 03/27/2023 | 10:06 AM PST]

@5253428

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A

Anonymous

@MinhT1 I am not an undergraduate student. As mentioned in the question I am a graduate student. So, I am a resident or non-resident in NY state for tax purposes based on the info I provided? Thanks!

M

MinhT1

As a F-1 visa holder, you are an exempt individual for the first five years or part-years in the US and are considered as a nonresident alien.

Your NY state residency status follows your US status. So you are a nonresident alien for NY state.

Please read this IRS document for more information.

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T

thegogo11

Hi,

I believe that you are not a non-resident of New York State since you are a graduate student. You are probably will be treating as a resident for tax purposes. This exemption is only for undergraduate students. Please read below and you may find the source of this information at the bottom of this answer.

“

Under the 2009 amendment, a permanent place of abode means a dwelling place of a permanent nature maintained by the taxpayer, whether or not owned by the taxpayer, and will generally include a dwelling place owned or leased by the taxpayer’s spouse. However, a dwelling place maintained by a full-time student enrolled at an institution of higher education, as defined in section 606(t)(3) of the Tax Law, in an undergraduate degree program leading to a baccalaureate degree, and occupied by the student while attending the institution is not a permanent place of abode with respect to that student.
For purposes of this new rule, a full-time student means an individual who is carrying a minimum courseload in a baccalaureate program of 12 hours per semester for at least two semesters, or the equivalent, during the tax year. Accordingly, the amendment does not provide an exception for graduate students pursuing a post-baccalaureate degree

”

the source of this information:

https://www.tax.ny.gov/pdf/memos/income/m09_15i.pdf