New York Nonresident and Part-Year Resident Income Allocation and College Tuition Itemized Deduction Worksheet

Nonresident and Part-Year Resident Income Allocation and College Tuition Itemized Deduction Worksheet
Form IT-203-B Nonresident and Part-Year Resident Income Allocation and College Tuition Itemized Deduction Worksheet Tax Year 2023
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