IT-203-B: Nonresident and Part-Year Resident Income Allocation and College Tuition Itemized Deduction Worksheet (2025)
New York · NY DTF · Used for tax years 2025
Form IT-203-B is a New York form for 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 F
Who files this form
Form IT-203-B is for nonresidents and part-year residents completing the income allocation and college tuition deduction schedules that apply to them. Submit it with Form IT-203.
- Schedule A: Complete a separate schedule for each job whose wage and salary income is subject to allocation to New York State. Do not use it for income based on the volume of business transacted.
- Schedule B: Provide living-quarter addresses if you or your spouse maintained living quarters in New York State during any part of the year.
- Schedule C: Complete the worksheet 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 information requested by the schedules that apply to you:
- Identification: Names and occupations as shown on Form IT-203, and your Social Security number.
- Wage allocation: Wages, salaries and tips to allocate for each job; total days; nonworking days by category; days worked outside New York State; and days worked at home included in those outside-state days.
- Living quarters: New York addresses, whether the quarters are still maintained, whether they were maintained for the entire tax year, and the number of days spent in New York State.
- College tuition: Each eligible student's name, Social Security number, date of birth and dependent status; the college or university's name and EIN; whether the expenses were for undergraduate tuition; and qualified tuition amounts.
Use additional sheets for living-quarter addresses or eligible students if necessary.
How to file
Complete all parts that apply to you and submit Form IT-203-B with Form IT-203. The form refers you to Form IT-203-I for instructions.
- Enter the Schedule A line p amount on Form IT-203, line 1, in the New York State amount column. If you complete more than one Schedule A, add all line p amounts and enter the total there.
- Enter the Schedule C line 2 college tuition itemized deduction on Form IT-196 as well.
The supplied form does not give a mailing address or e-filing instructions.
Common mistakes
- Using Schedule A for the wrong income: Do not use it for income based on the volume of business transacted.
- Combining jobs on one Schedule A: Complete a separate schedule for each job requiring allocation. See the Schedule A instructions if you had multiple jobs, worked a job for only part of the year, or both you and your spouse had jobs requiring allocation.
- Missing partial days in New York: Any part of a day spent in New York State counts as a day spent there.
- Claiming the tuition deduction when you are a dependent: If another taxpayer claims you on their New York State return for this tax year, stop at Schedule C, question 1. You do not qualify.
- Leaving out additional-sheet amounts: Include all eligible students' line I amounts, including those on additional sheets, in Schedule C, line 2.
Questions people ask
What if more than one job requires wage allocation?
Complete a separate Schedule A for each job. Additional Schedule A sections appear on page 3. 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.
How should I round the wage allocation fraction?
Divide Schedule A line l by line m and round the result to the fourth decimal place on line n.
Does a partial day in New York count as a full day?
Yes. For the number of days spent in New York State, any part of a day counts as a day.
What amount goes on line I for each eligible student?
Enter the lesser of the qualified college tuition expenses on line H or $10,000. Add all students' line I amounts for Schedule C, line 2, and also enter that total on Form IT-196.
Can I claim the college tuition itemized deduction if someone else claims me as a dependent?
No, if another taxpayer claims you as a dependent on their New York State return for this tax year. Schedule C tells you to stop if you answer Yes to that question.