topic [For NY] Can I deduct unreimbursed business expenses for dependents? in State tax filing

[For NY] Can I deduct unreimbursed business expenses for dependents?

CharminRoll — Tue, 10 Mar 2026 05:32:04 GMT

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?

Re: [For NY] Can I deduct unreimbursed business expenses for dependents?

Critter-3 — Wed, 20 Jul 2022 12:34:42 GMT

If the dependents earn income then they are the ones to deduct the expenses against that income on their returns ... it is not deductible on the parent's return.

Re: [For NY] Can I deduct unreimbursed business expenses for dependents?

CharminRoll — Wed, 20 Jul 2022 14:55:38 GMT

So what I get is, because the dependents don’t have income in NY, their income will not be included in the parents’ IT-203 nor would they file their own returns in NY, the dependents’ deductions are a moot point.

Re: [For NY] Can I deduct unreimbursed business expenses for dependents?

rjs — Wed, 20 Jul 2022 15:51:39 GMT

@CharminRoll wrote:

So what I get is, because the dependents don’t have income in NY, their income will not be included in the parents’ IT-203 nor would they file their own returns in NY, the dependents’ deductions are a moot point.

That is correct.

In addition to filing their federal tax returns, your children must file a state tax return in the state that they live in, and a nonresident state tax return in any other state that they work in.