topic Must I file a non-resident NYS tax return if my only NYS "income" is a single 1099-MISC from a NYS entity that only reimburses my travel expenses for a meeting? in State tax filing

Must I file a non-resident NYS tax return if my only NYS "income" is a single 1099-MISC from a NYS entity that only reimburses my travel expenses for a meeting?

tn-nuc235- — Tue, 04 Jun 2019 21:15:48 GMT

It depends on the amount. See "Who Must File" on page 7...

TomD8 — Tue, 04 Jun 2019 21:15:50 GMT

It depends on the amount. See "Who Must File" on page 7 of this reference: https://www.tax.ny.gov/pdf/current_forms/it/it203i.pdf

OK. I read it. I'm still confused. My net NYS income is...

tn-nuc235- — Tue, 04 Jun 2019 21:15:51 GMT

OK. I read it. I'm still confused. My net NYS income is zero ($1698 income in Box 7 of a 1099-MISC to reimburse $1698 in travel expenses). TT is telling me I owe $84 in NYS taxes because my NYS AGI (all from non-NYS sources) is greater than the NYS standard deduction. So with ***ZERO*** NYS net income, TT is telling me I owe $84 in NYS taxes??? This doesn't make any sense.

Was that meeting held in New York? Otherwise it would no...

TomD8 — Tue, 04 Jun 2019 21:15:53 GMT

Was that meeting held in New York? Otherwise it would not be NY-source income and not taxable by NY.

If the income was NY-source, you're correct: you should still owe no NY tax (even though you'd have to file an NY return). TT should have generated a Schedule C or C-EZ when you entered the 1099-MISC with Box 7 income. On the Schedule C or C-EZ you would deduct the entire 1099-MISC amount as a travel expense, resulting in zero net income. Note that NY uses your total federal income to calculate your NY tax rate, but it applies that rate only to the NY-source income.