Non Resident W2G Winnings in NY State

[hallidayrick]

  I received a W2G for $1,500 from a casino in upstate NY in 2025 (I am a non-resident).  I deducted 24% for Federal Tax.  However, I did not deduct anything for the State Income Tax.   Hence Line 15 is $0.00 (nothing withheld).  My problem is that everything I've read tells me I owe State Tax.  But...Lines 14 and 16 (State Winnings and Local Winnings) are both $0.00.  They are not blank.  They are both $0.00.  So how can I owe State Tax on $0.00 worth of state winnings? Let me add I also have W2Gs for other states (also non-resident) where I do need to pay State Tax (Louisiana).  Those W2Gs indicate State Winnings on Line 14 which are equal to the Line 1 Reportable Winnings, which make perfect sense to me.  So I owe State Tax for the Louisiana state winnings listed on Line 14.  But since Line 14 is $0.00 (not blank) on my NY State W2G, I did not file an out-of-state tax return to pay tax on $0.00 winnings. 

  I understand IF Line 14 is blank, that would mean I would still owe state tax on the reported amount on Line 1 (I assume).  But the fact that Line 14 is NOT blank, and IS $0.00, says to me I do not own taxes and therefore do not need to file s state tax return for NY state this year.  

[MinhT1]

You still need to file a nonresident NY State tax return to report these NY winnings.

The fact that box 14 and 16 show $0 does not mean that you do not have NY taxable earnings,but that the casino did not withhold state taxes.

[hallidayrick]

Box 15 is the box that shows State Income Tax Withheld.  This is completely separate and different from Boxes 14 and 16 which show the total amount of winnings I am suppose to pay tax on.  Several of the other states I pay state tax to with W2G forms,  ALL show State gambling winnings in Box 14, which ALWAYS exactly matches Reportable winnings in box 1.  For some unknown reason, NY state is the only state showing $0.00 of state winnings in box 14. There is obviously a reason for this.  I just can't figure out what it is.

I'm not saying your wrong and I'm right in actually owing $.  I am saying something is not correct here.  NY state  is obviously different from any other state in determining state owed taxes on a w2G form in the U.S.

[RogerD1]

If you are a New York non-resident, gambling winnings below $5,000 are not considered New York Source income.  From the IT-203 Instruction for New York on page 3:  "New York source income also includes: . . . 

 • gambling winnings in excess of $5,000 from wagering transactions within New York State"

Because of that, if your only non-resident New York source income is the gambling winnings of $1500, you are not required to file a tax return with New York for this income.