New York Form IT-203-B is used by nonresidents and part-year residents who file Form IT-203 and need to show how much wage and salary income belongs to New York State. It is also used to report New York living quarters maintained during the year and to calculate the college tuition itemized deduction when it applies. This form is important when you worked both inside and outside New York State and your wages must be allocated based on workdays. It helps calculate the New York portion of wages by comparing the number of days worked in New York with the total days worked for that job. It also asks whether you or your spouse had living quarters in New York State, because that information can affect residency and tax review. In addition, the form includes a college tuition itemized deduction worksheet for taxpayers who paid qualified tuition expenses for eligible students. The final wage allocation amount from this form is carried to Form IT-203, line 1, in the New York State amount column. The final college tuition deduction amount is carried to Form IT-196 when you itemize deductions.
How To File New York Form IT-203-B
File Form IT-203-B with Form IT-203. Do not file it by itself. Complete only the parts that apply to your situation. If your wage income must be allocated to New York State, complete Schedule A for each job that needs allocation. If you had more than one job, use the extra Schedule A sections on page 3 when needed. If you or your spouse maintained living quarters in New York State during any part of the year, complete Schedule B. If you paid qualified college tuition expenses and you itemize deductions, complete Schedule C if you qualify. When finished, transfer the correct totals to Form IT-203 and Form IT-196 where required.
How To Complete New York Form IT-203-B
Start with your name, occupation, and Social Security number. Then complete Schedule A if you need to allocate wage and salary income to New York State. Use a separate Schedule A for each job. Count workdays carefully because any mistake can change the New York wage amount. Next, complete Schedule B if New York living quarters were maintained for you, by you, or by your spouse during the year. Finally, complete Schedule C if you are claiming the college tuition itemized deduction. Use additional sheets if the form does not provide enough space.
New York IT-203-B Line By Line Instructions
Name(s) And Occupation(s) As Shown On Form IT-203: Enter your name or names and occupation or occupations exactly as shown on Form IT-203.
Your Social Security Number: Enter your Social Security number. Make sure it matches the number used on Form IT-203.
Complete All Parts That Apply To You: Fill out only the schedules that apply to your return. Attach the completed form to Form IT-203.
Schedule A, Allocation Of Wage And Salary Income To New York State
Use Schedule A to calculate the New York State part of your wage and salary income. Complete a separate Schedule A for each job that must be allocated. If you need more than one Schedule A, use the extra sections on page 3. If you complete more than one Schedule A, add all line p amounts from each schedule and enter the total on Form IT-203, line 1, in the New York State amount column.
Do not use Schedule A for income based on the volume of business transacted. Review the Schedule A rules carefully if you had more than one job, had a job for only part of the year, or if both you and your spouse had jobs that require allocation.
Schedule A, First Job
Line 1a: Enter the total number of days for this job during the tax year. This usually includes all days connected with the job before removing nonworking days.
Line 1b: Enter Saturdays and Sundays that were included in line 1a but were not worked.
Line 1c: Enter holidays that were included in line 1a but were not worked.
Line 1d: Enter sick leave days that were included in line 1a.
Line 1e: Enter vacation days that were included in line 1a.
Line 1f: Enter any other nonworking days included in line 1a. This may include days not worked for reasons other than weekends, holidays, sick leave, or vacation.
Line 1g: Add lines 1b through 1f. Enter the total nonworking days.
Line 1h: Subtract line 1g from line 1a. Enter the total days worked during the year for this job.
Line 1i: Enter the number of days from line 1h that you worked outside New York State.
Line 1j: Enter the number of days worked at home that are included in the line 1i amount.
Line 1k: Subtract line 1j from line 1i. Enter the result.
Line 1l: Subtract line 1k from line 1h. This gives the number of days worked in New York State.
Line 1m: Enter the number of days from line 1h again. This is used as the total workday base for the allocation calculation.
Line 1n: Divide line 1l by line 1m. Round the result to four decimal places. This is the New York State workday allocation ratio for this job.
Line 1o: Enter the wages, salaries, tips, and similar income from this job that must be allocated.
Line 1p: Multiply line 1n by line 1o. Enter the New York State allocated wage and salary income for this job. Include this amount on Form IT-203, line 1, in the New York State amount column.
Schedule B, Living Quarters Maintained In New York State
Use Schedule B to report New York State living quarters maintained for you, by you, or by your spouse during the year.
Mark An X If New York State Living Quarters Were Maintained For The Entire Tax Year: Check the box if New York State living quarters were maintained for you or by you for the full tax year.
Living Quarters Address Instructions: If you or your spouse maintained living quarters in New York State during any part of the year, enter the address details in the table. Use additional sheets if needed.
Column A, Street Address: Enter the street address of the New York State living quarters.
Column B, City, Village, Or Post Office: Enter the city, village, or post office for the New York address.
Column C, State: The form shows New York as the state. Use this column for the New York location listed on the same row.
Column D, ZIP Code: Enter the ZIP code for the New York living quarters.
Column E: Mark an X in this column if the living quarters are still maintained for you or by you.
Additional Address Lines: Use each row for a separate New York living quarters address. Attach another sheet if there are more addresses than the form allows.
Number Of Days Spent In New York State: Enter the total number of days you spent in New York State during the tax year. Any part of a day spent in New York State counts as a full day in New York State.
Schedule C, College Tuition Itemized Deduction Worksheet
Use Schedule C if you paid qualified college tuition expenses and want to calculate the college tuition itemized deduction. This section is for itemized deduction purposes.
Enter Your Social Security Number: Enter your Social Security number at the top of page 2.
Line 1: Answer Yes or No to show whether you are claimed as a dependent on another taxpayer’s New York State tax return for this tax year.
Line 1, If Yes: Stop. You do not qualify for the college tuition itemized deduction.
Line 1, If No: Continue. Complete items A through I for each eligible student for whom you paid qualified college tuition expenses. Use additional sheets if necessary.
Eligible Student 1
Eligible Student 1, Line A: Enter the student’s first name, middle initial, last name, and suffix if applicable.
Eligible Student 1, Line B: Enter the student’s Social Security number.
Eligible Student 1, Line C: Enter the student’s date of birth in month, day, and year format.
Eligible Student 1, Line D: Check Yes or No to show whether the student is claimed as a dependent on your New York State return.
Eligible Student 1, Line E: Enter the EIN of the college or university.
Eligible Student 1, Line F: Enter the name of the college or university.
Eligible Student 1, Line G: Check Yes or No to show whether the expenses were for undergraduate tuition.
Eligible Student 1, Line H: Enter the amount of qualified college tuition expenses paid for this student.
Eligible Student 1, Line I: Enter the smaller of line H or 10,000.
Eligible Student 2
Eligible Student 2, Line A: Enter the student’s first name, middle initial, last name, and suffix if applicable.
Eligible Student 2, Line B: Enter the student’s Social Security number.
Eligible Student 2, Line C: Enter the student’s date of birth in month, day, and year format.
Eligible Student 2, Line D: Check Yes or No to show whether the student is claimed as a dependent on your New York State return.
Eligible Student 2, Line E: Enter the EIN of the college or university.
Eligible Student 2, Line F: Enter the name of the college or university.
Eligible Student 2, Line G: Check Yes or No to show whether the expenses were for undergraduate tuition.
Eligible Student 2, Line H: Enter the amount of qualified college tuition expenses paid for this student.
Eligible Student 2, Line I: Enter the smaller of line H or 10,000.
Eligible Student 3
Eligible Student 3, Line A: Enter the student’s first name, middle initial, last name, and suffix if applicable.
Eligible Student 3, Line B: Enter the student’s Social Security number.
Eligible Student 3, Line C: Enter the student’s date of birth in month, day, and year format.
Eligible Student 3, Line D: Check Yes or No to show whether the student is claimed as a dependent on your New York State return.
Eligible Student 3, Line E: Enter the EIN of the college or university.
Eligible Student 3, Line F: Enter the name of the college or university.
Eligible Student 3, Line G: Check Yes or No to show whether the expenses were for undergraduate tuition.
Eligible Student 3, Line H: Enter the amount of qualified college tuition expenses paid for this student.
Eligible Student 3, Line I: Enter the smaller of line H or 10,000.
Line 2: Add the line I amounts for all eligible students. Include amounts from any additional sheets. Enter the total college tuition itemized deduction here. Also enter this amount on Form IT-196, New York Resident, Nonresident, and Part-Year Resident Itemized Deductions.
Schedule A, Second Job
Use this section if you need to allocate wage and salary income from a second job.
Enter Your Social Security Number: Enter your Social Security number at the top of page 3.
Line 2a: Enter the total number of days for the second job during the tax year.
Line 2b: Enter Saturdays and Sundays included in line 2a that were not worked.
Line 2c: Enter holidays included in line 2a that were not worked.
Line 2d: Enter sick leave days included in line 2a.
Line 2e: Enter vacation days included in line 2a.
Line 2f: Enter other nonworking days included in line 2a.
Line 2g: Add lines 2b through 2f. Enter the total nonworking days.
Line 2h: Subtract line 2g from line 2a. Enter the total days worked during the year for this second job.
Line 2i: Enter the number of days from line 2h that you worked outside New York State.
Line 2j: Enter the number of days worked at home that are included in the line 2i amount.
Line 2k: Subtract line 2j from line 2i. Enter the result.
Line 2l: Subtract line 2k from line 2h. This gives the days worked in New York State for the second job.
Line 2m: Enter the number of days from line 2h again.
Line 2n: Divide line 2l by line 2m. Round the result to four decimal places.
Line 2o: Enter the wages, salaries, tips, and similar income from the second job that must be allocated.
Line 2p: Multiply line 2n by line 2o. Enter the New York State allocated wage and salary income for the second job. Include this amount on Form IT-203, line 1, in the New York State amount column.
Schedule A, Third Job
Use this section if you need to allocate wage and salary income from a third job.
Line 3a: Enter the total number of days for the third job during the tax year.
Line 3b: Enter Saturdays and Sundays included in line 3a that were not worked.
Line 3c: Enter holidays included in line 3a that were not worked.
Line 3d: Enter sick leave days included in line 3a.
Line 3e: Enter vacation days included in line 3a.
Line 3f: Enter other nonworking days included in line 3a.
Line 3g: Add lines 3b through 3f. Enter the total nonworking days.
Line 3h: Subtract line 3g from line 3a. Enter the total days worked during the year for this third job.
Line 3i: Enter the number of days from line 3h that you worked outside New York State.
Line 3j: Enter the number of days worked at home that are included in the line 3i amount.
Line 3k: Subtract line 3j from line 3i. Enter the result.
Line 3l: Subtract line 3k from line 3h. This gives the days worked in New York State for the third job.
Line 3m: Enter the number of days from line 3h again.
Line 3n: Divide line 3l by line 3m. Round the result to four decimal places.
Line 3o: Enter the wages, salaries, tips, and similar income from the third job that must be allocated.
Line 3p: Multiply line 3n by line 3o. Enter the New York State allocated wage and salary income for the third job. Include this amount on Form IT-203, line 1, in the New York State amount column.
Final Review Before Filing
Review every Schedule A you completed. Make sure total days, nonworking days, outside New York workdays, home workdays, New York workdays, allocation ratios, and wage amounts are correct. If you completed more than one Schedule A, add all line p amounts and enter the combined total on Form IT-203, line 1, in the New York State amount column. Check Schedule B if you or your spouse maintained New York living quarters, and make sure the number of New York days is accurate. Check Schedule C if you are claiming the college tuition itemized deduction, and make sure each student’s information, school information, tuition amount, and line I amount are correct. Attach Form IT-203-B with Form IT-203 when filing.