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smilgrom79
Returning Member

New York State deductions for self-employed non-resident

Hello,

 

My wife and I are married and filing joint federal and state returns.  My wife had some New York state income, but neither of us is a NY resident. My wife's HSA and 403b voluntary contributions are reflected in her W-2.  I, however, am self-employed.  I am covered under my wife's employer family plan, and I made a contribution to my own HSA.  This contribution reduced my federal income, but I do not see it reflected in the federal amount column on the NY state return.

 

I also made profit sharing and volunary deferral contributions to a solo 401k.  Those contributions reduced my federal taxable income, but again, I do not see those contributions reflected in the federal amount on my NY state return. 

 

In short, my NY State taxes appear to be much higher than they would be if all these contributions were withheld from pre-tax wages, rather than appearing as deductions elsewhere on my federal return.

 

Finally, I do not see on my NY return the federal deduction I took for 1/2 of the self-employment tax I paid.  I am a sole-proprietor employing only myself, and my business is not registered in NY, nor do I have a separate EIN with which to file a separate return for my business.

 

Thank you for any help!!

 

 

 

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2 Replies
AmyC
Expert Alumni

New York State deductions for self-employed non-resident

1. The NY IT-203 page 1 shows federal income and NY income. The federal income column shows on line 6 your Sch C business income - this would have some of your deductions, HSA & 401k. 

2. Line 18 shows you SE tax deduction on federal and is subtracted to get your total for line 19.

 

Page 3 line 45 determines the percentage earned in NY. Review your forms for accuracy before filing.

 

For additional help, see Nonresident forms.

 

 

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smilgrom79
Returning Member

New York State deductions for self-employed non-resident

Thanks.  The HSA and qualified plan deductions do not appear on the federal sched C. They, along with the SE tax deduction, appear on Sched 1, and on the 1040 as other adjustments to income.  They are listed on line 18 of IT-203 as other adjustments to federal income.

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