New York Filing Requirement

[JohnH]

Maybe someone with New York experience can help me out here.  A student who is a resident of SC and is still a dependent on his parents' tax return did a summer photography "internship" in New York over a 3-week period.  It wasn't academically related, I think the company just used that word to justify not paying him very much for part-time work. They paid him $2,800 as an independent contractor.  He incurred about $1,500 of work-related costs in earning the $2,800.  So with $2,800 in gross receipts and a net of $1,300 on schedule C, is he required to file a NY return?  Did I provide enough info to answer the question?

[FDNY]

He doesn't have to file as his standard deduction of 3,100 would wipe it out.  You helped me yesterday and I could help today, like deja vu all over again.

[JohnH]

Thank you very much.  This simplifies things considerably. 

I think I got the more useful help in this particular trade-off. But there will be other opportunities.

[FDNY]

Very welcome.  I have a few clients in NC, I'm putting you on speed dial.

[B. Jani]

I would still suggest to file 0 return as 1099 will be tracked by NY.

[FDNY]

I thought about that too but the gross amount is still under the standard deduction, and it was his only income.

[mcb39]

3 hours ago, FDNY said:

I thought about that too but the gross amount is still under the standard deduction, and it was his only income.

I ended up paper filing my Nonresident NY return.  Thanks for all the help but never did get it figured out.  It is just for a $5 refund anyway.