# New York state tax return - no requirement to file



## Mannisenmaki

Hello

I have the fun task of preparing my wife's tax returns this year because she is too busy caring for her sick mother. She is a US citizen and I am a NRA. We both live in the United Kingdom.

She previously lived in New York state and so filed a state tax return in addition to the federal return. After she moved to the UK, she continued to file a state tax return. Now that i am preparing the returns, I looked again at the forms that are required to be filed and am not convinced that it is necessary to file a state tax return at all (on the basis that she is a non-resident and her New York source income is less than the standars deduction).

Assuming i am correct that no state return is required, if we do not file a state return, are they likely to write and ask why one has not been filed, since returns were made in previous years? Is there a form to tell them that no return is required?

Many thanks

Nick


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## Bevdeforges

At the very most, your wife maybe should have been filing NY State Non-resident forms - that's IF she has income from NY state. The instructions for the NR form are available online. I'd check those (http://www.tax.ny.gov/pdf/current_forms/it/it203i.pdf) to see if she actually has to file at all.

But if she doesn't, you can just forget about it. It's doubtful they'd "reach out" to her unless she had taxes due, which it sounds like she doesn't.
Cheers,
Bev


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## BBCWatcher

I think the way New York works is that it's not whether your New York source income is less than New York's standard deduction but whether your total _U.S. federal income_ (which is based on worldwide income) is. As a simple example, if your total income in tax year 2012 was $1 billion, and you received $2,000 in New York source income as a nonresident, you're going to have to pay New York state income tax on that $2,000 of New York source income. If, on the other hand, your total income in 2012 was $3,000, and $2,000 of that was New York source income, it's unlikely you would have to file or pay tax to New York.

More specifically, New York's instructions say to complete lines 1 to 31 on Form IT-203. Compare the line 31 _federal amount_ to your standard deduction from the table in the Form IT-203 instructions. If the former is greater than the latter, you have to file.


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## Bevdeforges

BBCWatcher said:


> I think the way New York works is that it's not whether your New York source income is less than New York's standard deduction but whether your total _U.S. federal income_ (which is based on worldwide income) is. As a simple example, if your total income in tax year 2012 was $1 billion, and you received $2,000 in New York source income as a nonresident, you're going to have to pay New York state income tax on that $2,000 of New York source income. If, on the other hand, your total income in 2012 was $3,000, and $2,000 of that was New York source income, it's unlikely you would have to file or pay tax to New York.
> 
> More specifically, New York's instructions say to complete lines 1 to 31 on Form IT-203. Compare the line 31 _federal amount_ to your standard deduction from the table in the Form IT-203 instructions. If the former is greater than the latter, you have to file.


As a non-resident, you follow the instructions for form 203i, not form 203. And as a non-resident, you only declare income from New York State. As the old saying goes, "Read the Fine Instructions."
Cheers,
Bev


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## bebs_ving

hello everyone!!!
I just want to share our experience or maybe get some idea from this furom,,I'm a filipina married to american guy,, we got married last 2010,,my husband filed hes taxes as joint since a have no work and hes just supporting me here in Philippines while hes working thier in US. Until now we didnt get the TIN ID and my husband didnt get the right refund since we dont get the TIN ID. he only get 2000 dollar last year ,, we expect to have refund more since we didnt get our refund from 2010. We already submitted all the papers needed also the US Citizenship and US passport of my son.
HOpe anybody can give us any idea or share.. 

Many thanks,,,


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## Bevdeforges

If you're living in the Philippines, it kind of complicates your situation a bit. 

You say that he is working in the US and supporting you in the Philippines. If you're living apart, he may want to look into filing using the Head of Household status - which may allow him to claim your son as dependent. Though there are a number of circumstances that may come into play here, including how much of the tax year he spent in the US. 

When you say that you didn't get the ITIN - was that for you or for your son? You both need to have either ITIN or SS number in order for him to claim either your exemption or your son as a dependent. 

That's just a couple of things to think about.
Cheers,
Bev


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## bebs_ving

Bevdeforges said:


> If you're living in the Philippines, it kind of complicates your situation a bit.
> 
> You say that he is working in the US and supporting you in the Philippines. If you're living apart, he may want to look into filing using the Head of Household status - which may allow him to claim your son as dependent. Though there are a number of circumstances that may come into play here, including how much of the tax year he spent in the US.
> 
> When you say that you didn't get the ITIN - was that for you or for your son? You both need to have either ITIN or SS number in order for him to claim either your exemption or your son as a dependent.
> 
> That's just a couple of things to think about.
> Cheers,
> Bev


Hello Bev!!!..

I'm referring to my ITIN and my Son ITIN,,, the one who work for hes tax application said that we will get both ITIN and will just get the SSS no when we arive thier??
So we submitted all the papers they need but until now we dont get it,, i wondering coz some foriengers here even get thier refund even if living here. 

Thanks....


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## Bevdeforges

Technically, your husband can't file a return claiming either you or your son until he has the ITINs for you. If those are being held up for some reason, you just have to wait.
Cheers,
Bev


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