Student NY NR

[Kea]

Client's daughter (dependent) is going to college in New York City. Earned $3400 which is reported on W2. NY NR threshold is $3000 for single claimed on parents' return.

But W2 does not list NYS or NYC. Boxes 15-20 are blank. It also doesn't list any address in box e (only shows her name).

I always input the W2 worksheet to match the actual W2. But should I put "NY" in box 15 and / or "NYC" in box 20? Or, do I just input the wage amount on the appropriate NYS & NYC tax returnns? I'm not counting on getting a new W2 by tomorrow?

Thanks!

[MsTabbyKats]

If she's a non-resident of NYS (I assume parents live in another state) she pays NYS tax but not NYC tax.

NY in box 15

Nothing in box 20....unless NYC tax was withheld

[Kea]

Thanks MsTabbyKats -

Parents live here in TX. (I must admit I don't do many state returns, but I sure am starting to see them lately!)

I hadn't gotten as far as the NYC rules yet - thanks for saving me that time.

I'll add "NY" to box 15. I figured even if I just added it to the return, NY would be happy to have the extra $88 they didn't have before.

Since all state and local boxes are empty on the original W2, there was no state or local tax withheld.

Thanks again.

[michaelmars]

if she is in ny more than 180 days she is a resident for city purposes.

[MsTabbyKats]

if she is in ny more than 180 days she is a resident for city purposes.

Are you sure about that?

If she's a student, I would think she's a resident of Texas for state tax and therefore a non res of NYC...since that's where her parents live and her parents are claiming her.

If she were not claimed on her parents return I would say a NYC part year res.....

[michaelmars]

if her only income is from the w-2 mentioned then full year resident is better since she will get the full year exemption against it rather than prorated.

and parents claiming her has no relevance to residency. they pay for her NY apt then that is support but doesn't make her a texas resident. their rule is where did she sleep.

[MsTabbyKats]

Hmmm....I'd consult with NYS.....I'm pretty sure a student is considered a non-resident of the school state (as opposed to someone sleeping here on a temp assignment).

She is still "officially living with parents".

I'm trying to find a reference with NYS...but the only thing I can find is this:

http://www.foxbusiness.com/personal-finance/2013/03/18/tax-tips-for-college-students-to-avoid-mistakes/http://www.foxbusiness.com/personal-finance/2013/03/18/tax-tips-for-college-students-to-avoid-mistakes/

Anyway....I did a "dry run of this"....with the 203-B filled out as 200 days in NYC as a non-resident....and it's not giving me NYC tax

But...I could be wrong

ETA....I am assuming the woman is an undergrad.

[Kea]

I tried your link and got a 404 error (page not found).

She is a 20 year-old Junior. She also has a small TX W2 and a K1 from a OK trust distribution. (Yes, that's fed with kiddie tax + 2 states!) $1300 from TX (W2), $3400 from NY (W2) and $3800 from OK (K1).

Your discussion may(?) relate to the next question I had. I had already figured out that she did not have a NY "Domicile" or "Permanant place of abode." So I was comfortable with the NR designation. Now I'm running into the "living quarters" question. The instructions define that as having any living quarters in NY (gee, that helped). It noted that if there over 183 days, she would be a resident.

So, does she have a "living quarters" in NY? If so, might make her a resident. Seems strange to me. I guess I get to call NY tomorrow? I may also ask her how her friends file. I know that's not a reliable source, but it might be interesting.

[michaelmars]

NY HAS no logic, its possible to be a resident of the city but not the state. remember, taxes aren't logical.

[Kea]

NY HAS no logic, its possible to be a resident of the city but not the state. remember, taxes aren't logical.

Agreed! But, frequently taxes will follow their own type of logic. Just not the kind that most humans will understand.

[Kea]

Looks like I can't do this return anyway. Looking at the website for NYTPRIN, it looks like I need that for filing even 1 NY return. This is my first ever NY return. I'm not a CPA or EA, but I am (was?) an RTRP.

Am I reading the rules correctly? At least it would save me from calling NY DOR tomorrow. I've got enough other last minute returns to complete.

[easytax]

Looks like I can't do this return anyway. Looking at the website for NYTPRIN, it looks like I need that for filing even 1 NY return. This is my first ever NY return. I'm not a CPA or EA, but I am (was?) an RTRP.

Am I reading the rules correctly? At least it would save me from calling NY DOR tomorrow. I've got enough other last minute returns to complete.

Kea,

Yes, you are correct --- you must register with NY as a practitioner. The good news is that it can be online and does not cost (unless you do 10 or more). Also, you do not have to be a CPA or EA, just a person willing to tell NY you do returns for dollars.

See this URL: http://www.tax.ny.gov/tp/reg/tpreg.htm to register.

[Kea]

Thanks for clarifying. I guess I can finish this after all.

[michaelmars]

Looks like I can't do this return anyway. Looking at the website for NYTPRIN, it looks like I need that for filing even 1 NY return. This is my first ever NY return. I'm not a CPA or EA, but I am (was?) an RTRP.

Am I reading the rules correctly? At least it would save me from calling NY DOR tomorrow. I've got enough other last minute returns to complete.

I am not subject to this so I can't be sure but I think if you don't have a TPRIN then you get a $50 penalty so you can just add it to the clients bill if he is surprising you with a NY requirement at this late date.