New York Form IT-203-B is used to allocate income to the state during the period of the taxpayer's (and spouse's) period of nonresidency and to indicate where in the state the taxpayer and/or spouse maintained living quarters, if any.
If the New York nonresident tax return Form IT-203 Line 1 contains income in the Federal column, you will need to complete Schedule A on Form IT-203-B to determine the amount of earnings to allocate to the state of New York. This amount will not necessarily correlate with the wages earned as indicated on the New York state line of Form W-2.
Schedule B will need to be completed if the taxpayer (or spouse for MFJ returns) maintained living quarters in New York during the period of nonresidency. This includes living quarters paid for by the taxpayer or spouse as well as living quarters paid for by someone else, such as the employer or a family member, and available for the taxpayer to use.
Note: A nonresident who is telecommuting and whose primary office is in New York is considered to be working in the state unless their employer has established a bona fide employer office at their telecommuting location. See the NY DTF additional information below if there is doubt about whether or not the taxpayer's out-of-state office is considered a bona fide employer office.
Form IT-203-B Schedule A
A separate Schedule A will need to be completed for each W-2, and separate schedules will need to be completed for a couple filing jointly if both have income earned inside and outside New York.
To complete Form IT-203-B Schedule A, from the nonresident New York Return menu select:
- Income Subject to Tax
- NY IT-203B Schedule A - Click the light blue ADD ENTRY button.
- Total number of days employed at this job - Enter 365 (366 for a leap year) if employed the entire year, otherwise enter the actual number of days employed by this employer during the period of nonresidency. (For a part-year resident, don't include days during their resident period.)
- Total number of days worked outside of New York - Enter the number of days worked for this employer outside the state of New York, if any.
- Total number of days worked at home - Enter the number of days worked at home included in the total days worked outside of New York.
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Amount of wages, salaries, tips, etc. - Enter the gross amount of wages, salaries, and tips earned during the nonresident period. (For a part-year resident, don't include their earnings during their resident period.)
Related to the total number of days employed at this job, enter the number of days the taxpayer didn't work for various reasons: - Saturdays and Sundays - Not Worked - Enter the number of Saturdays and Sundays not worked during the total days specified, if any.
- Holidays - Not Worked - Enter the number of holidays not worked, e.g., Thanksgiving or Christmas, during the total days specified, if any.
- Sick Leave Days - Enter the number of work days missed due to personal illness or injury during the total days specified, if any.
- Vacation Days - Enter the number of work days missed due to being on vacation during the total days specified, if any.
- Other Nonworking Days - Enter the number of work days missed (with or without pay) due to reasons other than the above during the total days specified, if any.
When finished entering information, click Continue. If you have another employer to enter, click the light blue ADD ENTRY button and enter their information.
Form IT-203-B Schedule B
Form IT-203-B Schedule B must be completed if Form IT-203 Box H is checked ("Did you or your spouse maintain living quarters in NYS in 2020?").
The Box H question is found here in the New York nonresident return in TaxSlayer ProWeb:
- Basic Information
- Did you or your spouse maintain living quarters in NYS for 2020? - Select Yes or No as appropriate.
- If Yes, select Living Quarters maintained in NYS by a nonresident
- Were NYS living quarters maintained for you or by your spouse for the entire tax year? - Select Yes.
- Enter the street address.
- Enter the number of days at that address.
The address in the Living Quarters Menu will print in Schedule B of Form IT-203-B. (The form provides space for four addresses, but this menu limits you to one.)
Additional Information:
NY DTF: Frequently Asked Questions about Filing Requirements, Residency, and Telecommuting