IT-203-B: Nonresident and Part-Year Resident Income Allocation and College Tuition Itemized Deduction Worksheet (2024)
New York · NY DTF · Used for tax years 2024
Form IT-203-B is for New York nonresidents and part-year residents to allocate wage and salary income to New York State, report living quarters maintained in the state, and calculate the college tuition itemized deduction. Complete the parts that apply and submit it with Form IT-
Who files this form
Form IT-203-B accompanies Form IT-203. Complete all parts that apply to you:
- Schedule A: Allocate wage and salary income to New York State. Complete a separate Schedule A for each job requiring allocation.
- Schedule B: Provide details if you or your spouse maintained living quarters in New York State during any part of the year.
- Schedule C: Calculate the college tuition itemized deduction for eligible students for whom you paid qualified college tuition expenses. If another taxpayer claims you as a dependent on their New York State return for this tax year, you do not qualify for this deduction.
What you'll need
Have the following information ready for the parts you complete:
- Your name and occupation as shown on Form IT-203, and your Social Security number.
- Schedule A: Wages, salaries, and tips to allocate; total days; nonworking days by category; days worked outside New York State; and days worked at home included in those outside-state days.
- Schedule B: Addresses of New York State living quarters, whether they are still maintained, whether quarters were maintained for the entire tax year, and the number of days you spent in the state.
- Schedule C: Each eligible student's name, Social Security number, date of birth, and dependent status; the college or university's name and EIN; whether tuition was for undergraduate study; and qualified tuition expenses.
Use additional sheets if needed for living-quarter addresses or eligible students. Schedule C also directs you to enter the deduction on Form IT-196.
How to file
Complete all parts that apply and submit Form IT-203-B with your Form IT-203. The form refers you to Form IT-203-I for instructions.
The supplied text does not specify a mailing address or e-filing method.
Common mistakes
- Do not use Schedule A for income based on the volume of business transacted.
- Do not combine jobs into one Schedule A. Complete a separate schedule for each job requiring allocation. Add the line p amounts from all schedules and enter the total on Form IT-203, line 1, in the New York State amount column.
- Do not overlook the Schedule A instructions if you had more than one job, worked at a job for only part of the year, or you and your spouse each had a job requiring allocation.
- Count partial days in New York State. For Schedule B, any part of a day spent in the state counts as a day.
- Stop at Schedule C, line 1, if you are claimed as a dependent on another taxpayer's New York State return for this tax year. You do not qualify for the college tuition itemized deduction.
Questions people ask
What if more than one job requires wage allocation?
Complete a separate Schedule A for each job. Additional Schedule A sections are on page 3. Total the line p amounts and include the total on Form IT-203, line 1, in the New York State amount column.
How should I round the wage allocation percentage?
Divide line l by line m and round the result to the fourth decimal place on line n. Multiply line n by the wages on line o to calculate the allocated income on line p.
Do I report New York living quarters maintained for only part of the year?
Yes. If you or your spouse maintained living quarters in New York State during any part of the year, provide the addresses in Schedule B. In column E, mark an X if the quarters are still maintained for or by you.
What amount goes on line I for each eligible student?
Enter the smaller of the qualified college tuition expenses on line H or $10,000.
Where does the college tuition deduction total go?
Add the line I amounts for all eligible students, including any additional sheets, and enter the total on Schedule C, line 2. Also enter that amount on Form IT-196.