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As a nonresident, you only pay tax on New York source income, which includes earnings from work performed in New York State, and income from real property located in the state.
Generally, you must file a New York State income tax return if you are a New York State resident and are required to file a federal return. You may also have to file a New York State return if you are a nonresident of New York and you have income from New York State sources.
Who Must File. You must file a return if you are a nonresident alien engaged or considered to be engaged in a trade or business in the United States during the year.
Electronic filing is the fastest, safest way to filebut if you must file a paper Resident Income Tax Return, use our enhanced fill-in Form IT-201 with 2D barcodes.
You must file on paper. If youre not certain, its safest to file paper forms to NYS by mail.
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STATE PROCESSING CENTER 575 BOICES LANE KINGSTON NY 12401-1083.
You must file Form IT-203, Nonresident and Part-Year Resident Income Tax Return, if you: were not a resident of New York State and received income during the tax year from New York State sources, or. moved into or out of New York State during the tax year.
ing to Form IT-203-I, you must file a New York part-year or nonresident return if: You have any income from a New York source and your New York AGI exceeds your New York State standard deduction. You want to claim a refund for any New York State, New York City, or Yonkers taxes that were withheld from your pay.