New York State Taxes for International Students: Complete IT-203 Guide

New York has over 150,000 international students - the second-highest in the country after California. If you worked in New York State during the year, you probably need to file a state tax return.

Here's your complete guide to New York state taxes as an F1 student.

Do I Need to File a New York State Tax Return?

Yes, if:

You earned income from New York sources (wages from a NY employer)

Your NY adjusted gross income exceeds your NY standard deduction ($8,000 for single filers)

No, if:

You only filed Form 8843 for federal (no income)

All your income was from outside New York

Your NY income was below the filing threshold

Am I a Resident or Nonresident of New York?

Most F1 students are New York nonresidents for state tax purposes, even if they live in NYC full-time.

New York follows federal definitions for tax residency. Since F1 students are nonresident aliens for federal tax purposes during their first 5 years, they're also NYS nonresidents.

Form IT-203: Nonresident and Part-Year Resident Return

As a nonresident, you file Form IT-203 to report income earned from New York sources.

Key Sections of IT-203:

Federal Amount Column: Your total income as reported on your federal return

New York State Amount Column: Only income from NY sources (your NY wages)

Tax Calculation: New York calculates your tax by:

Computing tax as if you were a full-year resident

Multiplying that by the ratio of NY income to total income

Example Calculation:

Total income: $50,000 (federal)

NY-source income: $30,000 (you worked in NY part of the year)

NY tax (if full-year resident): $2,500

Income percentage: $30,000 / $50,000 = 60%

Actual NY tax: $2,500 × 60% = $1,500

New York City Tax: The Extra Bite

If you worked in New York City, there's additional tax on top of NY State tax.

Good news for nonresidents: You are NOT subject to NYC income tax.

NYC income tax only applies to NYC residents. Since you're a nonresident (filing IT-203), you're exempt from NYC tax even if your employer is in Manhattan.

Does New York Honor Federal Tax Treaties?

Yes. New York honors federal tax treaties through AGI conformity.

The IT-203 (New York nonresident return) starts from your federal adjusted gross income. Federal AGI already excludes income that you exempted under a treaty (like the China $5,000 wage exemption or India standard deduction). New York does not require you to add that income back. Your treaty benefit carries through to your New York return.

Example:

Federal Return (China treaty):

Gross wages: $45,000

Article 20 exemption: -$5,000

Federal taxable wages: $40,000 (federal AGI reflects the $5,000 exclusion)

New York Return:

NY starts from federal AGI, which already excludes the $5,000 treaty amount

No add-back; tax is calculated on the same base as federal for treaty-exempt income

New York Standard Deduction

New York has its own standard deduction amounts:

As a nonresident, you claim the full standard deduction (not prorated).

Common Situations for F1 Students in New York

Situation 1: Worked in NYC, Live in NYC

File federal Form 1040-NR

File NY Form IT-203 as nonresident

No NYC tax (you're not a "resident" for tax purposes)

Situation 2: Attend School in NY, Worked Remotely for California Company

Your wages are sourced where the work is performed

If you physically worked in NY, it's NY-source income (file IT-203)

Situation 3: Internship in NYC, School in Another State

File IT-203 reporting your internship wages as NY-source

You may also need to file in your school's state if you worked there

What If I Didn't File NY Taxes in Previous Years?

If you worked in NY and failed to file state returns:

File late returns as soon as possible

You'll owe the original tax plus interest

Penalties may be reduced if you file voluntarily before being contacted

Important for visa renewals: While state tax compliance isn't directly checked by USCIS, it's best to be fully compliant with all tax obligations.