Figuring out the New York Form IT-203-B

[Aksarben-of-old]

My daughter was a Part-Year resident of New York in 2019 (Jan-July), but relocated after receiving her  graduate degree to North Carolina for her first full-time job.  There she declared NC residency right away (drivers license, register to vote, etc.) and earned NC taxable income from Aug - Dec.  We know exactly how much she earned in NY from Jan-July from her grad student research stipend (USDA research grant money showing on IRS Form 1098-T issued by Cornell Univ) and exactly how much she earned in NC as an Assistant Professor (NC State University issued W-2).  I'm just not clear on whether she needs to file a NY Form IT-203-B to supplement the Form IT-203 for Part-Year Resident filing.  Shouldn't we just use the exact amount we know she earned in NY for the 7 months she was a NY resident on Line 1 of IT-203 in the New York State amount column rather than going through these jirations of "days allocation" on Form IT-203-B?    Does this Form IT-203-B really apply to a Part-Year Resident in this situation?  Appreciate any help from a New York expert!!!   

[MarilynG1]

You are correct that generally this would not be a requirement for filing a Part Year Resident Return.  It is her student status/income that is triggering a request for the New York IT-203-B.  

If her only New York income was reported as a Scholarship on a 1098-T, and if she had no other earned income in NY, and had Education Expenses to offset her Scholarship (no taxable scholarship), she would not need to file a NY Part-Year Resident Return.

If she had taxable scholarship that was reported as Other Taxable Income on her Federal Return, that could also generate the IT-203-B requirement, as this income would be allocated to NY and shows on the Federal Return as 'scholarship'.

If she received an Education Credit, this could also account for the requested form in NY. 

Since we can't see your return in this forum, you may want to request A Live Review to help resolve this issue.

Here's a link to Instructions for Form IT-203-B that may help you. 

[Aksarben-of-old]

Thank you very much! 

[kasch]

If we complete New York Form IT-203-B, are we required to complete the Part Year Resident/Nonresident allocation worksheet?