Worked in NY for the summer...

[nwtaxlady]

My client is a resident of Michigan. He took a summer job in New York to get some work experience. His wife stayed in MI and he rented an apartment in Brooklyn, NY and worked there for 72 days. After that he went back to MI. This job was temporary and he knew it going into it.

He has wages from NY of about $30,000. My question is, what NY taxes is he subject to? Would he file Part-year or Non-resident return for NY?

Is he subject to other taxes such as city, local, Yonkers.... who knows...???

Thanks... I would appreciate some help from you New Yorkers!!

[Uncle Sam]

NY Taxes

Your client would be responsible for filing an IT-203 - NY Part Year/Nonresident return AS WELL as Form IT-360.1 which is
a part year resident return for NYC - which is part of the IT-203 return.

[New York Enrolled Agent]

Your client would be responsible for filing an IT-203 - NY Part Year/Nonresident return AS WELL as Form IT-360.1 which is
a part year resident return for NYC - which is part of the IT-203 return.

Sam - are you positive about the NYC resident return? Since he had no intention to change his domicile and he was not in NYC for the 183 days in the statutory definition, I'm not sure the IT-360.1 is required.

[BOB W]

AND................ What about cost of living in NY while on a temporary assignment for the 1040. Non-Resident (IT-203) is the way to go.

[Kram BergGold]

NY Non Resident

I would file a IT-203 as a NY State and NY City Non Resident.