New York Nonresident and Part-Year Resident Income Allocation and College Tuition Itemized Deduction Worksheet
Extracted from PDF file 2023-new-york-form-it-203-b.pdf, last modified October 2006Nonresident and Part-Year Resident Income Allocation and College Tuition Itemized Deduction Worksheet
Department of Taxation and Finance Nonresident and Part-Year Resident Income Allocation And College Tuition Itemized Deduction Worksheet IT-203-B Your Social Security number Name(s) and occupation(s) as shown on Form IT-203 Complete all parts that apply to you; see instructions (Form IT-203-I). Submit this form with your Form IT-203. Schedule A – Allocation of wage and salary income to New York State Complete a separate Schedule A for each job for which your wage and salary income is subject to allocation. Additional Schedule A sections are provided on page 3 of this form. If you are required to complete more than one Schedule A, total the amounts from line p on all schedules and include this total on Form IT-203, line 1, in the New York State amount column. Do not use this schedule for income based on the volume of business transacted. See the Schedule A instructions if: • You had more than one job; • You had a job for only part of the year; or • You and your spouse each had a job that requires allocation. 1a Total days (see instructions) ................................................................................................................................................ 1b Saturdays and Sundays (not worked) ..................................................................... 1b Nonworking 1c Holidays (not worked) ............................................................................................. 1c days included 1d Sick leave .............................................................................................................. 1d in line 1a: 1e Vacation ................................................................................................................ 1e 1f Other nonworking days ......................................................................................... 1f 1g Total nonworking days (add lines 1b through 1f) .................................................................................................................. 1h Total days worked in year at this job (subtract line 1g from line 1a) ...................................................................................... 1i Total days included in line 1h worked outside New York State ................................................................... 1i 1j Enter number of days worked at home included in line 1i amount .............................................................. 1j 1k Subtract line 1j from line 1i ............................................................................................................................................... 1l Days worked in New York State (subtract line 1k from line 1h) ............................................................................................. 1m Enter number of days from line 1h above ........................................................................................................................ 1a 1g 1h 1k 1l 1m 1n Divide line 1l by line 1m; round the result to the fourth decimal place ................................................................. 1n 1o Wages, salaries, tips, etc. (to be allocated) .................................................................................. 1o .00 1p New York State allocated wage and salary income (multiply line 1n by line 1o) ............................... 1p .00 Include the line 1p amount on Form IT-203, line 1, in the New York State amount column. Schedule B – Living quarters maintained in New York State Mark an X in the box if NYS living quarters were maintained for you or by you for the entire tax year .................................................. If you or your spouse maintained living quarters in NYS during any part of the year, give address(es) below. Submit additional sheets if necessary. For column E, mark an X in the box if the living quarters are still maintained for or by you. A – Street address B – City, village, or post office C D – ZIP code NY NY NY NY Enter the number of days spent in New York State in this tax year ...... considered a day spent in New York State. 234001230094 Any part of a day spent in New York State is E Page 2 of 3 IT-203-B (2023) Enter your Social Security number Schedule C – College tuition itemized deduction worksheet (See the instructions for Schedule C.) 1 Are you claimed as a dependent on another taxpayer’s New York State tax return for this tax year? ..... 1 Yes No • If Yes, stop; you do not qualify for the college tuition itemized deduction. • If No, continue. Complete A through I below for each eligible student for whom you paid qualified college tuition expenses. Use additional sheets if necessary. Eligible A student 1 First name MI Last name Suffix B Social Security number C Date of birth (mmddyyyy) D Is the student claimed as a dependent on your NYS return? (see instructions) ....................... Yes E EIN of college or university (see instructions) F Name of college or university (see instructions) G Were expenses for undergraduate tuition? (see instructions)................................................. Yes H Amount of qualified college tuition I Enter the lesser .00 of line H or 10,000 ..... expenses (see instructions) ............... Eligible A student 2 First name MI Last name Suffix F No .00 B Social Security number C Date of birth (mmddyyyy) D Is the student claimed as a dependent on your NYS return? (see instructions) ....................... Yes E EIN of college or university (see instructions) No No Name of college or university (see instructions) G Were expenses for undergraduate tuition? (see instructions)................................................. Yes No H Amount of qualified college tuition I Enter the lesser .00 of line H or 10,000 ..... expenses (see instructions) ............... Eligible A student 3 First name MI Last name Suffix B Social Security number C Date of birth (mmddyyyy) D Is the student claimed as a dependent on your NYS return? (see instructions) ....................... Yes E EIN of college or university (see instructions) F .00 No Name of college or university (see instructions) G Were expenses for undergraduate tuition? (see instructions)................................................. Yes No H Amount of qualified college tuition I Enter the lesser .00 of line H or 10,000 ..... expenses (see instructions) ............... .00 2 College tuition itemized deduction (total the line I amounts for all eligible students; include amounts from any additional sheets). Also enter this amount on Form IT-196, New York Resident, Nonresident, and Part-Year Resident Itemized Deductions................................................................................................................................ 234002230094 2 .00 Enter your Social Security number IT-203-B (2023) Page 3 of 3 Schedule A – Allocation of wage and salary income to New York State 2a Total days (see instructions) ................................................................................................................................................ 2a 2b Saturdays and Sundays (not worked) ..................................................................... 2b Nonworking 2c Holidays (not worked) ............................................................................................. 2c days included 2d Sick leave .............................................................................................................. 2d in line 2a: 2e Vacation ................................................................................................................ 2e 2f Other nonworking days ......................................................................................... 2f 2g Total nonworking days (add lines 2b through 2f) .................................................................................................................. 2g 2h Total days worked in year at this job (subtract line 2g from line 2a) ...................................................................................... 2h 2i Total days included in line 2h worked outside New York State ................................................................... 2i 2j Enter number of days worked at home included in line 2i amount .............................................................. 2j 2k Subtract line 2j from line 2i ............................................................................................................................................... 2k 2l Days worked in New York State (subtract line 2k from line 2h) ............................................................................................. 2l 2m Enter number of days from line 2h above ........................................................................................................................ 2m 2n Divide line 2l by line 2m; round the result to the fourth decimal place ................................................................. 2n 2o Wages, salaries, tips, etc. (to be allocated) .................................................................................. 2o .00 2p New York State allocated wage and salary income (multiply line 2n by line 2o) ............................... 2p .00 Include the line 2p amount on Form IT-203, line 1, in the New York State amount column. Schedule A – Allocation of wage and salary income to New York State 3a Total days (see instructions) ................................................................................................................................................ 3a 3b Saturdays and Sundays (not worked) ..................................................................... 3b Nonworking 3c Holidays (not worked) ............................................................................................. 3c days included 3d Sick leave .............................................................................................................. 3d in line 3a: 3e Vacation ................................................................................................................ 3e 3f Other nonworking days ......................................................................................... 3f 3g Total nonworking days (add lines 3b through 3f) .................................................................................................................. 3g 3h Total days worked in year at this job (subtract line 3g from line 3a) ...................................................................................... 3h 3i Total days included in line 3h worked outside New York State ................................................................... 3i 3j Enter number of days worked at home included in line 3i amount .............................................................. 3j 3k Subtract line 3j from line 3i ............................................................................................................................................... 3k 3l Days worked in New York State (subtract line 3k from line 3h) ............................................................................................. 3l 3m Enter number of days from line 3h above ........................................................................................................................ 3m 3n Divide line 3l by line 3m; round the result to the fourth decimal place ................................................................. 3n 3o Wages, salaries, tips, etc. (to be allocated) .................................................................................. 3o .00 3p New York State allocated wage and salary income (multiply line 3n by line 3o) ............................... 3p .00 Include the line 3p amount on Form IT-203, line 1, in the New York State amount column. 234003230094
Form IT-203-B Nonresident and Part-Year Resident Income Allocation and College Tuition Itemized Deduction Worksheet Tax Year 2023
More about the New York Form IT-203-B Individual Income Tax Nonresident TY 2023
This form is used for non-residents of New York to get deductions for college tuition.
We last updated the Nonresident and Part-Year Resident Income Allocation and College Tuition Itemized Deduction Worksheet in January 2024, so this is the latest version of Form IT-203-B, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form IT-203-B directly from TaxFormFinder. You can print other New York tax forms here.
Related New York Individual Income Tax Forms:
TaxFormFinder has an additional 271 New York income tax forms that you may need, plus all federal income tax forms. These related forms may also be needed with the New York Form IT-203-B.
Form Code | Form Name |
---|---|
Form IT-203 | Nonresident Income Tax Return |
Form IT-203-C | Nonresident or Part-Year Resident Spouse's Certification, Description of Form IT-203-C |
Form IT-203-D | Nonresident and Part-Year Resident Itemized Deduction Schedule |
Form IT-203-ATT | Other Tax Credits and Taxes |
Form IT-203-F | Multi-Year Allocation Form |
Form IT-203-A | Nonresident Business Allocation Schedule, Description of Form IT-203-A |
Form IT-203-GR | Group Return for Nonresident Partners. |
Form IT-203-GR-ATT-A | Schedule A - New York State Group Return for Nonresident Partners |
Form IT-203-GR-ATT-B | Schedule B - Yonkers Group Return for Nonresident Partners |
Form IT-203-S | Group Return for Nonresident Shareholders of New York S Corporations |
View all 272 New York Income Tax Forms
Form Sources:
New York usually releases forms for the current tax year between January and April. We last updated New York Form IT-203-B from the Department of Taxation and Finance in January 2024.
Form IT-203-B is a New York Individual Income Tax form. Many states have separate versions of their tax returns for nonresidents or part-year residents - that is, people who earn taxable income in that state live in a different state, or who live in the state for only a portion of the year. These nonresident returns allow taxpayers to specify which which income is subject to the state's taxes, and which is not.
About the Individual Income Tax
The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.
Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!
Historical Past-Year Versions of New York Form IT-203-B
We have a total of twelve past-year versions of Form IT-203-B in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
Form IT-203-B Nonresident and Part-Year Resident Income Allocation and College Tuition Itemized Deduction Worksheet Tax Year 2023
Form IT-203-B Nonresident and Part-Year Resident Income Allocation and College Tuition Itemized Deduction Worksheet Tax Year 2022
Form IT-203-B Nonresident and Part-Year Resident Income Allocation and College Tuition Itemized Deduction Worksheet Tax Year 2021
Form IT-203-B Nonresident and Part-Year Resident Income Allocation and College Tuition Itemized Deduction Worksheet Tax Year 2020
Form IT-203-B:2019:Nonresident and Part-Year Resident Income Allocation and College Tuition Itemized Deduction Worksheet:it203b
Form IT-203-B:2018:Nonresident and Part-Year Resident Income Allocation and College Tuition Itemized Deduction Worksheet:it203b
Form IT-203-B:2017:Nonresident and Part-Year Resident Income Allocation and College Tuition Itemized Deduction Worksheet:it203b
Form IT-203-B:2016:Nonresident and Part-Year Resident Income Allocation and College Tuition Itemized Deduction Worksheet:IT203B
Form IT-203-B:2015:Nonresident and Part-Year Resident Income Allocation and College Tuition Itemized Deduction Worksheet:IT203B
Form IT-203-B:2014:Nonresident and Part-Year Resident Income Allocation and College Tuition Itemized Deduction Worksheet:IT203B
Form IT-203-B:2013:Nonresident and Part-Year Resident Income Allocation and College Tuition Itemized Deduction Worksheet:IT203B
Form IT-203-B:2012:Nonresident and Part-Year Resident Income Allocation and College Tuition Itemized Deduction Worksheet:IT203B
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