I am Fling as NY state Non-resident and have1162 NY refund from last year, do I have to allocate it as NY source income so its subtracted from Federal - thanks

[SandraM · Accepted solution]

You would need to allocate it as NY source income if you itemized deductions on your federal tax return for tax year 2016. The refund that you received in 2017 from the 2016 NYS tax return would be considered income on your federal tax return in 2017. When you file the 2017 tax return for NYS, the refund is deducted from Federal Adjusted Income (line 19) on your state return under "NY Subtractions" (line 24).