Let’s say I am a non-resident IT-203 filer for New York. I have children who I claim as dependents. They happen to be child actors and are members of SAG/AFTRA. They pay union dues. Can I deduct the union dues as un-reimbursed expenses on IT-196? What if their income is NOT included in the Federal income portion of the IT-203 because although they are dependents, they file separate Federal 1040’s due to having income beyond the federal earned & passive income threshold?
