New York IT-203 Item H

Forum|Forum|3 months ago
March 31, 2026
2 replies
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I got married in 2025.

For 2025 I am a part year resident of New York with my wages coming from New York.

My wife is a New York State Resident and her wages from New York.

According to the I-203 instructions, we are REQUIRED to file a separate NEW York Tax returns.

The resident (my wife) files Form IT-201 and I (part year resident) file Form IT-203.

So, Item A, I selected Married Filing Separate.

Item H asks, Did You OR your spouse maintain living quarters in New York state in 2025?

Do I answer "No", since we are filing Married SEPARATE?

In Item G, I entered the date I moved into or out of NYS, 1/1/2025 and checked on the last day of the tax year lived in NYS.

DavidD66

Level 15

You should answer Yes to the question about maintaining living quarters in New York. If you enter 01/01/2025 and check the box that you lived in NYS on last day of the year, you are indicating that you were a full year resident. Instead of 01/01/2025 you should enter the date you became New York State resident (i.e. the date you moved into the state).

And the instructions say you have to file separately, but that's only if you don't want to report your non-NYS income for the time you were a non-resident. If you claim 100% of you income, regardless of where earned, you can file a joint return.

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