New York State Division of Tax collection and Account.


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It would be ideal if you Note:. The PowerPoint presentation, gift and a webcast of this presentationare accessible atwww.buffalo.edu/intlservices/tax4.html. Documenting a NYS Income Tax Return . You should first figure out whether you are viewed as a NYS inhabitant or a NYS alien for money assessment purposes. New York State residency standards vary from those of the Internal Revenue Service. Along these lines, you may be viewed as a r
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New York State Department of Taxation and Finance Resident Alien International Students and Scholars Spring 2010 Workshop

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Please Note : The PowerPoint presentation, gift and a webcast of this presentation are accessible at www.buffalo.edu/intlservices/tax4.html

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Filing a NYS Income Tax Return You should first figure out whether you are viewed as a NYS occupant or a NYS alien for money charge purposes. New York State residency rules contrast from those of the Internal Revenue Service. Consequently, you might be viewed as an occupant outsider for government (IRS) salary charge purposes and still be viewed as an alien for NYS pay charge purposes or the other way around . When you decide your residency status for NYS salary charge purposes, then you should figure out whether you are required to record a NYS wage assessment form.

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CHANGES IN 2009 In 2009, New York State directions changed for college understudies with respect to whether they are occupants or out-of-state people for NYS salary charge purposes. Undergrad full-time understudies, whose perpetual home is not New York, would be viewed as NYS out-of-state people for money charge purposes. Note : If you are an undergrad and documented a NYS pay expense form for assessment year 2008, you might be required to finish an alternate NYS pay tax document for duty year 2009.

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If you are not a full-time undergrad understudy, you are an inhabitant if the accompanying proclamation is genuine . Your perpetual home is in your nation of origin, however you kept up an on-grounds condo or off-grounds loft/house for over eleven months in 2009 AND spent over 183 days in New York. Thusly, since you are not a full-time undergrad, you will record as a New York inhabitant on the off chance that you are required to document a NYS pay government form.

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If you are NOT a full-time undergrad understudy, noting these inquiries will figure out if or not you are a NYS occupant for NYS salary charge purposes.

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CHANGES IN 2009 This year, the New York State Department of Taxation and Finance won\'t mail Form 1099-G, which reports to you the measure of the assessment discount you got in 2009 from the State of New York. You may get that data by calling the 1099-G Hotline at 518-485-0799 or 866-698-2946 (free telephone call) and talking with an office delegate. Note : If you took a separated reasoning on your government wage expense form for state and nearby pay assesses and got a pay charge discount from the state, the Internal Revenue Service will oblige you to incorporate the discount sum as wage on your elected (IRS) pay assessment form.

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Who Must File a NYS Income Tax Return? Note : Filing prerequisites vary for NYS inhabitants and out-of-state people

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If I am an alien , do I have to record a NYS wage expense form? Yes, on the off chance that you meet any of the accompanying conditions: : You had New York-source salary and your New York balanced gross pay ( Federal sum segment) is more than: $7,500 for single people $3,000 if single & can be asserted on another citizen\'s IRS government form $7,500 if wedded & recording separate assessment forms You need to guarantee a discount.

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If I am an occupant , do I have to record a NYS pay expense form? Yes, on the off chance that you meet any of the accompanying conditions: : You are required to document a government (IRS) wage expense form. In the event that your government pay is more than: $4,000 for single and wedded $3,000 if single & can be asserted on another citizen\'s IRS assessment form You need to guarantee a discount or credit

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General NYS Income Tax Filing Guidelines

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New York State Tax Filing Status In many cases , the citizen must utilize the same documenting status on the New York State pay expense form that was utilized on the elected (IRS) pay expense form. Special cases: Married citizen documenting a government (IRS) joint wage expense form when: One life partner is a NYS occupant and the other companion is a non-inhabitant or part-year occupant of NYS. In that case, you would either: 1) document a joint NYS pay assessment form as though you were both NYS occupants OR 2) record separate NYS salary government forms and check the container for "wedded documenting particular".

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New York State 2009 Exemptions Dependent Exemption: $1000 New York State Personal Exemptions for the citizen and companion are NOT permitted .

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Filing Status Standard Deduction Single can be asserted on someone else\'s salary expense form $3,000 Single can\'t be guaranteed on someone else\'s pay assessment form $7,500 Married Filing Jointly $15,000 Married Filing Separately $7,500 Head of Household with qualifying individual $10,500 Qualifying Widow(er) with ward kid $15,000 NYS 2009 Standard Deduction Amount

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General Guidelines If any part or your grant or partnership was incorporated as INCOME (for food and lodging) on your government (IRS) pay government form, then enter it hanging in the balance for OTHER INCOME on your NYS pay expense form. On the off chance that you incorporated your 2008 State pay charge discount as pay on your government (IRS) salary assessment form, you can subtract it on your NYS wage expense form. Just enter the pay provided details regarding your government (IRS) pay expense form onto the NYS wage assessment form.

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New York State and Local Sales and Use Tax You owe a deals and utilize charge if: You buy property or an administration conveyed to YOU in New York State without installment of offers and utilize charge (Ex. Web, list buys). Most unmistakable individual property is liable to New York and Local Sales charge. Illustrations : garments, adornments, electronic gear, furniture, prewritten programming, books (barring course readings), minimal circles, recordings, and so forth. On the off chance that YOU DO NOT OWE NYS SALES TAX, ENTER A ZERO IN THE SALES TAX LINE. Try not to LEAVE THE LINE BLANK .

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Who is qualified for a NYS family unit credit? People who: Cannot be asserted on someone else\'s government (IRS) salary expense form AND Whose assessment documenting status and pay on the NYS pay government form are: Single and his/her elected balanced gross wage is $28,000 or less Married and his/her elected balanced gross wage is $32,000 or less

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Who is qualified for a NYS family unit credit ? (cont.) The family unit credit is NOT refundable and will just decrease your New York State charge. See I nstructions booklet for family credit diagram. Page 39 in IT-203 guideline booklet Page 22 in IT-150/IT-201 direction booklet

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Which Tax Forms Should I Complete? Note : Forms necessities contrast for NYS occupants and out-of-state people

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Which NYS tax documents would it be a good idea for me to record? In the event that you are an alien for NYS pay charge purposes and are required to record a wage government form, you should document: Form IT-203, "Alien and Part-year Resident Income Tax Return" Form IT-203-B to report where you live in NYS, and Form IT-2 for wages (if W-2 got) If you are an inhabitant for NYS wage charge purposes and are required to document a pay assessment form, you should record: Form IT-150 "Occupant Income Tax Return (short frame)" or IT-201 in constrained cases, and Form IT-2 for wages (if W-2 got)

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How would I Prepare a NYS Resident Income Tax Return? We will utilize the case from the IRS Income Tax Workshop.

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W-2 from the State of New York Collegetown NY 00000 Kumar Dali 123 University Lane Collegetown NY 00000 2009

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What do I do with the state duplicate of the W-2? In the event that you are recording a NYS salary assessment form and have a W-2(s), exchange your W-2 data onto NYS Form IT-2. Try not to append a W-2 to your NYS salary government form (either the IT-203 or IT-150 or IT-201). Keep the state duplicate for your records. Remember to finish the NYS withholding data on the IT-2. Join the IT-2 to your NYS pay government form (either the IT-203 or IT-150 or IT-201). Note : Obtain Form IT-2 from www.nystax.gov

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Transfer ALL W-2 Information to Form IT-2

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NYS Conforms with Internal Revenue Service Your Federal Adjusted Gross Income (from Form 1040-EZ, 1040-An or 1040) is the beginning stage in registering your NYS individual wage government form. NYS Source Income for out-of-state people is the Federal Income you answered to the IRS that was gotten in New York State. NYS Income for inhabitants is the TOTAL Federal Income you answered to the IRS . Note : If you earned wage in some other state in the U.S., please counsel that state for money charge documenting prerequisites.

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You should finish government (IRS) Form 1040-EZ, 1040-An or 1040 before rounding out your NYS Income Tax Return

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Whether you are finishing a NYS alien or inhabitant wage expense form, you will exchange the wage sums from the Form 1040-EZ to your NYS pay assessment form.

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Completing IT-150 – Kumar, a graduate understudy, lives in a loft in New York and kept up it for all of timetable year 2009.

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Transfer the sums from Form 1040-EZ.

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Line 26 sum for NYS charges – see next slide for Tax Chart

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If you have NYS assessable salary, discover your pay charge in the tables in the direction booklet starting on page 41.

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Household Credit

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NYS Household Credit diagram for a solitary individual who CANNOT be asserted on another citizen\'s government salary assessment form

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Note: Line 46 - Enter New York Withholding Tax

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Sign and Date NYS Income Tax Return Kumar Dali graduate understudy 3/06/10

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Where to File PAPER Income Tax Returns New Mailing Address If encasing an installment (check or cash request), mail your NYS pay expense form to: STATE PROCESSING CENTER PO BOX 15555 ALBANY, NY 12212-5555 If not encasing an installment, mail your NYS wage t

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