Can I claim the NY College Tuition Credit (IT-272) for my spouse who is a NY resident but went to college in another state?

[Purple-tress]

My spouse is a NY resident but completed an undergraduate degree in another state earlier in 2017. In the instructions it says the college tuition credit can only be claimed if you were a full-year NY resident. Does going to college in another state mean he was a part-year NY resident? Does this also mean I can’t file a joint NY state return with him? He didn’t receive any income as a student in the other state.

[DanielV01 · Accepted solution]

He apparently qualifies for the credit.  Click on this link for the NY website that discusses this credit (or itemized deduction, if that is a more favorable tax deduction):  College tuition credit or itemized deduction

You are correct that he must be a full-year resident.  But if his absence from New York was for school, this is considered a temporary absence which does not constitute him a part-year resident of another state.  If this is the only concern, you may both file a joint return and claim the credit, because nothing on the site says that he must be attending a NY school.

[Purple-tress]

Thank you! Yes I was also not sure if he could claim it because he didn’t go to college in NY as this is a NY state college credit... but like you said the site doesn’t mention anything about attending school in NY so I assume as long as you’re a NY resident it’s ok.