Form IT-203-B Nonresident and Part-Year Resident Income Allocation and College Tuition Itemized Dedu 2025

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As a nonresident, you pay tax on your taxable income from California sources. Sourced income includes, but is not limited to: Services performed in California. Rent from real property located in California.
In general, individuals not in a trade or business or an activity for profit, may take a standard deduction or itemize their deductions.
Not eligible for the standard deduction Certain taxpayers arent entitled to the standard deduction: You are a married individual filing as married filing separately whose spouse itemizes deductions. You are an individual who was a nonresident alien or dual status alien during the year (see below for certain exceptions
An allocation of business income must be made if you are a nonresident and you carry on business both in and out of New York State.
NY Form IT-203 is a New York State income tax return for nonresidents and part-year residents. It is used to report income earned in New York State by individuals who are not considered to be full-year residents of the state.

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You are entitled to this credit or deduction if: you were a full-year New York State resident; you, your spouse, or dependent (for whom you have taken an exemption) were an undergraduate student who was enrolled at or attended an institution of higher education and paid qualified college tuition expenses; and.
Except for certain itemized deductions, you can claim deductions only to the extent they are connected with your effectively connected income. Nonresidents of the U.S. can deduct certain itemized deductions if they receive income effectively connected with their U.S. trade or business.
Per IRS Publication 519 U.S. Tax Guide for Aliens, nonresident aliens cannot claim the standard deduction.

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