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									         New York State
Department of Taxation and Finance

   Nonresident Students and Scholars
        Spring 2008 Workshop
Toll Free Tax Information
      1-800-225-5829
  (foreign language assistance is available)




     VISIT OUR WEB SITE
       www.nystax.gov
New York State (NYS) Income Taxes


If you did not have income and only need
   to file Form 8843 to the IRS, then . . .
 you do not need to file a New York State
 income tax return.
  NYS Conforms with Internal Revenue Service

 New York State (NYS) complies with ALL tax
  treaties that the Internal Revenue Service uses.
 Your Federal (IRS) Taxable Income is the starting
  point in computing your New York State income tax.
 New York-Source Income is Taxable Income you
  received in New York State.
 Note: If you earned income in any other state in
 the U.S., please consult that state for income tax
 filing requirements.
Nonresident Regulations for Personal Income Taxes

 Almost all international students and scholars
  are in New York temporarily for a particular
  purpose and, therefore, are nonresidents for
  income tax purposes.
 However, if you do not have a domicile (a place
  you intend to return to as your permanent home)
  outside New York State and you maintained a
  permanent place of abode (residence) in New York
  State, you may be required to file a different New
  York State income tax return.
Nonresident Regulations for Personal Income Taxes


  Section 105.20(e)(1) of the Personal Income Tax
  Regulations defines a "permanent place of
  abode" as:
   a dwelling place permanently maintained by the
  taxpayer, whether or not owned by the taxpayer.
  However, a place of abode, whether in New York
  State or elsewhere, is not deemed permanent if it
  is maintained only during a temporary stay for the
  accomplishment of a particular purpose.
Nonresident Regulations for Personal Income Taxes


   If the stay in New York is temporary and the stay in
   New York is to accomplish a particular purpose,
   the place of abode is not deemed permanent.
    Section 105.20(e)(1) of the Regulations
   contemplate that the term "temporary" means a
   fixed and limited period as opposed to a stay of
   indefinite duration.
Nonresident Regulations for Personal Income Taxes


   Section 105.20(e)(1) of the Regulations
   contemplate that the phrase "particular purpose"
   means that the individual is present in New York
   State to accomplish a specific assignment that has
   readily ascertainable and specific goals and
   conclusions, as opposed to a general assignment
   with general goals and conclusions.
       Do you have to file a New York State
     IT-203 nonresident income tax return?

Yes, if you meet any of the following conditions::
 You had New York-source taxable income and
  your New York adjusted gross income (Federal
  amount column) is more than:
     $7,500 for single individuals
     $3,000 if single & can be claimed on another
       taxpayer’s IRS tax return
     $7,500 if married & filing separate tax returns
 You want to claim a refund.
   Which NYS tax form do I need to file?

 Almost all nonresident alien students /scholars who
  file a NYS income tax return will need to file:
   • Form IT-203, “Nonresident and Part-year Resident
     Income Tax Return”
                            AND
   • Form IT-2 for wages (if you received a W-2)
 You DO NOT need to attach ANY of the federal (IRS) forms
  or schedules unless you had a trade or business in New
  York State for which special rules may apply.
        Form IT-203 Filing Status:
     Guidelines for Nonresident Aliens

 If you checked “single” on your 1040NR-EZ or
  1040NR and you are required to file Form IT-203,
  you MUST check “single” as your filing status on
  your Form IT-203.
 If you checked “married” on your 1040NR-EZ or
  1040NR, you must check “married filing separate”
  as your filing status on your Form IT-203.
  (“Married filing joint” is not allowed)
       IT-203 General Guidelines

 Unlike the IRS tax return, NO PERSONAL
  EXEMPTION is allowed for you or your spouse on
  Form IT-203.
 You are allowed the SAME amount of
  DEPENDENT EXEMPTIONS as claimed on your
  IRS tax return.
 Unlike the IRS tax return, you may ALL claim a
  STANDARD DEDUCTION.
  The NYS Standard Deduction Amount


 2007 NYS standard deduction amount:
    $7,500 for single individuals
    $3,000 if single & can be claimed on
     another taxpayer’s federal (IRS) return
    $7,500 if married & filing separate tax
     returns
        IT-203 General Guidelines
 If any part of your scholarship or fellowship was
  included as INCOME (for room and board) on your
  IRS tax return, then enter it on the line for OTHER
  INCOME (line 15) on your NYS tax return, IT-203.
 If you included your 2006 State Income tax refund
  as income on your IRS tax return, you can subtract
  it (line 24) on your NYS tax return, IT-203.
 Only enter the taxable income from the IRS tax
  return onto the NYS tax return, IT-203
W-2 from the State of New York
W-2 from the State of California
What do I do with the state copy of the W-2?

 If you are filing a NYS tax return, and have (a) W-2(s),
  transfer your W-2 information onto NYS Form IT-2.
 DO NOT attach a W-2 to your NYS tax return (IT-203).
  Keep the state copy for your records.
 DO NOT forget to complete the NYS withholding
  information on the IT-2.
 Attach the IT-2 to your IT-203.

  Note: Obtain Form IT-2 from www.nystax.gov
Transfer ALL W-2 Information to Form IT-2




{
You must complete IRS Form
1040NR-EZ or 1040NR
before filling out Form IT-203.
Form 1040NR-EZ – From Form 1040NR or 1040NR-EZ you
     will transfer the taxable income amounts only
                Line 6 includes Scholarship and
                                                  This column, lines 3-10, is
                Wages reported on Form 1042-S     taxable income and is
                and NOT transferred to the NYS    transferred to NYS income
                Form IT-203. This amount is       tax return in the Federal
                exempt from treaty.               Amount Column.
  How are NYS Nonresidents are Taxed?

 First, you must compute a base tax on ALL your taxable
  income as shown on the IRS tax return that is transferred to
  the NYS federal amount column.
 Once you compute the tax, then you must determine how
  much of your “computed tax” is attributed to NYS sources.
 To determine this, you divide your NYS income by your
  federal income. Then take that answer and multiply it by the
  tax you computed. This is your NYS income tax.
Completing IT-203
Complete Lines 1 through 18. Transfer the amounts from Form 1040NR-EZ or
1040NR to the Federal Amount column. Put income you earned in New York State
in the NYS amount column.
Use your Federal Adjusted gross income. Then determine your NYS adjusted gross income.
If you included your state refund for tax year 2006 as income on Form 1040NR-EZ or
1040NR, subtract it on line 24 to arrive at NYS taxable income.
__________________________________________________________________________
Line 38 NYS taxes– see next slide for Tax Chart
If you have a dollar amount on line 37 (NYS taxable income), find your
income tax in the tables beginning on page 69 of the IT-203 instructions
Line 39 – household credit
  Who is entitled to a NYS household credit?


Individuals who:
 Cannot be claimed on another person’s federal tax return and
  if your income on Form IT-203 is:
   • Single and your federal amount column
     (line 18) is $28,000 or less
   • Married and federal amount column
     (line 18) is $32,000 or less

 The household credit is NOT refundable and will only reduce
  your NYS tax.
 See page 40 in the IT-203 Instructions booklet for household
  credit chart
NYS household credit chart for a single person who CANNOT
 be claimed on another taxpayer’s federal income tax return
Computing NYS tax – line 44 multiplied by line 45
 New York State and Local Sales and Use Tax
You owe a sales and use tax if:
  You purchase property or a service delivered to YOU in
  New York State without payment of sales and use tax (Ex.
  Internet, catalog purchases).
  Most tangible personal property is subject to New York and
  Local Sales tax.
  Examples: clothing, jewelry, electronic equipment,
  furniture, prewritten software, books (excluding text books),
  compact disks, videos, etc.
  For more information, see Publication 774 – Purchasers
  Obligations to pay Sales and Use Tax Directly to the Tax
  Department, Questions and Answers
         Line 56 (IT-203) is used to report the amount of sales tax you
owe. If you do not owe sales tax, enter “0” on line 56.
        On page 64 of the IT-203 Instructions booklet, there are
instructions for computing the amount of use tax due if you owe.
        If you DO NOT owe Sales and Use tax, enter a ZERO on line
56. DO NOT leave it Blank.
page 4 of IT-203 – line 62 is from IT-2
Sign and Date Return




                  JOY KIM
                  Student

                  2/19/08
Mail your New York State income tax
       return by April 15, 2008

              Mail to:
      State Processing Center
           PO BOX 61000
    Albany, New York 12261-0001
      Additional information for discussion
           Reporting Sales Tax ONLY


 If you are not required to file a New York State
  personal income tax return (IT-203), you may report
  the amount of sales and use tax on form ST-140.
 This form is due April 15, 2008.
           Income Tax Filing TIPS

 Remember to:
  • Sign your income tax return.
  • Enter your Social Security Number on your
    income tax return.
  • Complete Form IT-2 from your W-2
    information and attach the IT-2.
 Thank you for coming!

    The material included in this
      presentation is intended for
   nonresident alien students and
scholars in New York State who are in
     the U.S. on F-1 or J-1 visas.
For more information, please refer to
NYS Division of Taxation and Finance
 forms, instructions and publications.

								
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