New York State Nonresident

[RDennis]

I have a client who is a resident, for tax purposes, of Colorado. He and his wife are employees of the State Department and were in Iraq through late August 2008. Then he was assigned to the United Nations for the remainder of the year. His wife did not work in New York.

I understand the forms I need to file, but have what is probably a simple question.

His W-2 shows the wages assigned to Colorado and also earned in New York.

The instructions for New York (page 19) seem to indicate that in all cases where you have a split-state W-2, you need to complete Schedule A of the IT-203-B for the entire 366 days of 2008. The nonworking days apparently need to be filled out for the entire year's employment.

Am I reading too much into the instructions, or do I really need to complete Schedule A for the year? As I see it, I will get a different amount for the wages taxable to New York.

Thanks for the help,

Dennis Kavanaugh

[clay]

I have a client who is a resident, for tax purposes, of Colorado. He and his wife are employees of the State Department and were in Iraq through late August 2008. Then he was assigned to the United Nations for the remainder of the year. His wife did not work in New York.

I understand the forms I need to file, but have what is probably a simple question.

His W-2 shows the wages assigned to Colorado and also earned in New York.

The instructions for New York (page 19) seem to indicate that in all cases where you have a split-state W-2, you need to complete Schedule A of the IT-203-B for the entire 366 days of 2008. The nonworking days apparently need to be filled out for the entire year's employment.

Am I reading too much into the instructions, or do I really need to complete Schedule A for the year? As I see it, I will get a different amount for the wages taxable to New York.

Thanks for the help,

Dennis Kavanaugh

IT-203-B, Schedule A is necessary only if you do not know how much was earned in NY. If the individual's income is from wages reported on the W-2 as being from NY, you do not need Sch A.

If the W-2 gives you the amount earned in NY, proceed as follows:

For NY, open form IT-203.

Click on the "allocation worksheet". In column C or D, depending on the client's status, enter the amount received for work in NY.

[RDennis]

Thank you so much for your answer. So, I was reading too much into it, as I was afraid.

Dennis

[RDennis]

Clay, I was looking again at the instructions for IT-203, page 19. It says: "If you earned your salary or wages both inside and outside of New York State, you must determine the amount that is allocable to New York State. This is not necessarily the amount shown in the State wages, tips, etc. box on your Form(s) W-2." Then they show the two methods to make the computation.

I guess I read that as I am required to compute that.

I know what you said, but the above seems to indicate that it is not necessarily the amount shown as the New York State wages on the W-2.

Dennis