New York Nonresident or Part-Year Resident Spouse's Certification, Description of Form IT-203-C

Nonresident or Part-Year Resident Spouse's Certification, Description of Form IT-203-C
Form IT-203-C:8/15:Nonresident or Part-Year Resident Spouse's Certification:IT203C
Department of Taxation and Finance

Nonresident or Part-Year Resident
Spouse’s Certification

IT-203-C
(8/15)

To be filed with Form IT-203 by married taxpayers filing a joint return when only one spouse has New York source income (see
Form IT-203 instructions for additional information).

	Name of spouse with New York source income	

Social security number

	Name of spouse with no New York source income	

Social security number

Certification of spouse with New York source income – I certify that I am the spouse with the
New York source income shown in the New York State amount column on Form IT-203 and my spouse,
to the best of my knowledge and belief, had no New York source income for..............................................  	
	Signature	

Tax year:

Date

Instructions
Who must complete this form

Purpose of form

Caution – Enter name and social security number (SSN)
information as follows:
•	 On Form IT-203-C, you must enter the name and SSN of the
spouse with New York source income first. Enter the name
and SSN of the spouse with no New York source income
second.
•	 On your Form IT-203, you must enter the name and SSN of
the spouse with New York source income first. Enter the
SSN of the spouse with no New York source income second
(do not enter that spouse’s name).
•	 If you are filing Form IT-201-V, Payment Voucher for Income
Tax Returns, enter on that form only the name and SSN of the
spouse with New York source income. (Do not enter any name
or SSN for the spouse with no New York source income.)

How to file

If you are required to file a joint Form IT-203 and only one of you
had New York source income, the spouse with New York source
income must complete this form.

235001150094

Married nonresidents and part-year residents who are required
to file a joint New York State return must use the combined
income of both spouses to determine the base tax subject to
the income percentage allocation, even if only one spouse has
New York source income. However, a spouse with no New York
source income cannot be required to sign the joint return and
cannot be held liable for any tax, penalty, or interest that may be
due. This form will allow the Tax Department to properly process
your return.
Submit the completed Form IT-203-C with your Form IT-203.
Keep a copy for your records.