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Screen NYNRPY - New York Part-year Resident and Nonresident Data (1040)
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Overview
Use this screen to provide additional information needed to complete Forms IT-203, IT-203-B, and Y-203. This screen is also used to indicate part-year residency status, to generate Form IT-360.1, adjust amounts appearing on the New York AGI Worksheet, adjust amounts calculated and transferred to New Jersey for NJ Sch A credit for tax paid to New York, and to allocate amounts used to calculate separate resident tax for New York City and/or Yonkers on joint New York State returns. If information transferred from UltraTax/1040 doesn't require additional data or coding, UltraTax/1040-NY shows it on the form only, not in the screen.
note
This screen appears only if you mark the state return as a part-year or nonresident return. To do so, select
File
, Client Properties
, the New York
tab, and verify the applicable part-year resident or nonresident option is marked.General State and City Information
Use this section to complete Form IT-203-B, Schedule B, and portions of Form Y-203.
In-state and in-city living quarters
If the taxpayer / spouse maintained living quarters in the state of New York, the city of New York, or the city of Yonkers, enter the addresses of said living quarters available for use by the taxpayer / spouse. Indicate which addresses are still maintained by entering
X
in the appropriate column. Use a city code of YON
to have the address reported on Form Y-203. Entries without city codes appear only on Form IT-203-B, Schedule B. Use a city code of NYC
to answer item E, If you or your spouse maintained..., on Form IT-201.Nonresident income ... / Nonresident tax adjustment for New Jersey Schedule A
Use these fields to adjust the income and tax transferred from a New York full year nonresident return to a New Jersey full year resident return. Review the calculation of the amounts on the New York for New Jersey Nonresident Income and Tax Worksheet, lines 19 and 27, available in the New York form list. This worksheet calculates when New York is processed as a full year nonresident and if New Jersey is processed as a full year resident.
Confirm verification of nonresident income and tax
Use this field to clear the critical diagnostic to confirm the nonresident income and resulting tax amount calculated for New Jersey Schedule A credit. The option to make this diagnostic critical in addition to an FYI diagnostic is located in
Setup
, 1040 Individual
, the New York
tab, Other return options
.Nonresident earnings tax exclusion for Form Y-203 (Force)
Use these fields to force (override) the earnings tax exclusion on Form Y-203 for the taxpayer or spouse. To adjust wages for Form Y-203, use the NYW2 screen. To adjust business income transferring to Form Y-203, use the NYC, NYF, and/or NYK1 screens.
State and City Residency Dates
Use this section to enter dates of residency for New York, New York City, and/or Yonkers.
To enable the fields for New York City and/or Yonkers dates of residency for taxpayer and/or spouse, enter
X
in the related New York City / Yonkers resident or part-year resident
fields in the NYGen screen.Entries in this section are used to complete Forms IT-203, IT360.1, and Y-203. Dates of residency entered for New York City and/or Yonkers enables Form IT-360.1 to apportion income to the cities. Enter part-year city residency dates in this section to generate Form IT-360.1. Dates of residency entered in this screen for New York City and Yonkers are used in conjunction with the NYGen screen,
Yonkers resident or part year resident
fields, as well as the NYW2 screen, Employment: From
and To
fields. Different combinations of data entry among these related fields can yield very different calculations.Part-year residency dates: New York State
If the taxpayer is a part-year resident of New York State, enter his/her dates of residency. Entries in these fields are used to complete the bottom of Form IT-203, Page 4. Entries in these fields are also involved in wage allocation calculations. UltraTax CS calculates the days of nonresidence using the entries in these fields and determines if these days coincide with dates of employment entered in the NYW2 screen for wage allocation purposes.
Part-year residency dates: New York City / Yonkers
If the taxpayer and/or spouse, if filing a joint return, is a part-year resident of New York City or Yonkers, enter their dates of residency.
- To enable the fields for New York City and/or Yonkers dates of residency for taxpayer and/or spouse, enterXin the relatedNew York City / Yonkers resident or part-year residentfields in the NYGen screen.
- This information transfers to Forms Y-203 and IT-360.1. Entries in these fields also affect city exemptions, deductions, and exclusion amounts that are apportioned by number of months of residency. TheNew York City / Yonkers resident or part-year residentfields in the NYGen screen must also be marked to indicate city part-year residency.
- If only nonresident earnings tax (no resident income tax surcharge for the period of city residency) is being calculated, enter the reason for no resident tax in the statement window attached to thePart-year residency dates: Fromfield for Yonkers. The entry in this statement window is used to complete question 2A on Form Y-203.
- If the taxpayer and spouse part-year residency periods for New York City or Yonkers are identical, a joint Form IT-360.1 calculates. Up to 3 copies of Form IT-360.1 may be calculated within a single return. The 1st copy of Form IT-360.1 is reserved for Single / Joint filing. If the New York return is filed with a joint filing status and the taxpayer and spouse city residency periods differ, then a 2nd and 3rd unit of Form IT-360.1 calculates.
- Separate city residency between taxpayer and spouse can produce a higher tax because married filing separate tables and limits as well as standard deductions, when used, are used to simulate the income, deductions, tax and credits as if separate federal and New York returns had been filed. UltraTax CS doesn't optimize and recommend filing one way or the other. New York may allow the taxpayer to elect to file jointly. See the instructions for more information.
- The 2nd unit is always reserved for taxpayer separate calculations (married filing joint state but filing separate city); the 3rd unit is always reserved for spouse separate calculations (married filing joint state but filing separate city). In cases where only the spouse separate Form IT-360.1 is calculating in a return, access the 3rd unit of Form IT-360.1 to review those calculations.
- If one spouse is a resident of New York City and the other spouse is a part-year or nonresident of New York City, a separate New York City resident tax calculates on the New York City and/or Yonkers Separate Status Resident City Tax Worksheet (see the 5th tab provided with Form IT-201). Married filing separate tax tables, deductions, and limitations are applied. The calculated tax is combined with the Other city of New York taxes and credits, if any, and appear as a total on Form IT-201, Page 3, the textSee IT-201 Wrkprints beside the tax calculation. Include the worksheet with Form IT-201 when filing.
- If one spouse is a resident of Yonkers and the other spouse is a part-year or nonresident of Yonkers, a separate Yonkers resident tax calculates on the New York City and/or Yonkers Separate Status Resident City Tax Worksheet (see the 5th tab provided with Form IT-201). Married filing separate tax tables, deductions, and limitations are applied. The separate Yonkers resident tax appears on Form IT-201, Page 3 andSee IT-201 Wrkprints near the city tax section of this form. Include the worksheet with Form IT-201 when filing.
Description of move
If the taxpayer moved in or out of New York State, select the appropriate code from the dropdown list.
Days spent in the state or city
Use these statement windows to report the number of days the taxpayer and/or spouse spent in New York State or Yonkers. Entries made in these statement windows calculate the total number of days spent in New York State or Yonkers, the result of which appears on Form IT-203-B, Schedule B, and Form Y-203, item B, respectively. The entries made in these statement windows aren't used in any calculation other than the apportionment of use tax. Instead, part-year residency dates (entered in the
Part-year residency dates / To
fields in this screen) are used for UltraTax CS calculations.Use tax may be apportioned by the entries made in this field per New York instructions for use tax for part-year and nonresident taxpayers.
Post Allocation Worksheet Amounts
Use this section to adjust amounts in the in-state columns of the New York Post Allocation Worksheet. Adjustment may also be made on the PAL screen.
Schedule D (Force)
For part-year and nonresident returns, use these fields to enter an amount different from the calculated amount in the State Amount columns of the New York Post Allocation Worksheet for the Capital gain / loss line. UltraTax CS automatically calculates the in-state amounts of capital gain / loss.
These calculated amounts are based on the postal codes entered in UltraTax/1040 for Schedule D related items. Returns with PAL and basis adjustments, and PAL and capital loss carryovers should be reviewed for Schedule D as well as Form 4797 in-state amounts.
Additional amounts to be entered in this field are the in-state net amounts for:
- PAL adjustments for Part I, Form 4797 (See the following note.)
- PAL adjustments for Schedule D
- Basis adjustments for Schedule D
The PAL adjustments for Part I, Form 4797, may need to be entered both in this field and in the
Form 4797 (Force)
field if there is a prior-year carryover of PAL amounts and the adjustment decreases the loss, or can be entered on the PAL screen.Form 4797 (Force)
Use these fields for part-year and nonresidents only when completing the State Amount columns of the New York Post Allocation Worksheet for the Other gain / loss line.
UltraTax CS combines amounts entered in these fields with amounts calculated automatically on an in-state basis for federal Form 4797, Part II. These calculated amounts are based on the postal codes entered in UltraTax/1040 for Form 4797, Part II related items.
Additional amounts to be entered in this field are the in-state net amounts for:
- PAL adjustments for Part I, Form 4797
- PAL adjustments for Part II, Form 4797
The PAL adjustments for Part II, Form 4797 may need to be entered both in this field and in the
Schedule D (Force)
fields if there is a prior-year carryover of PAL amounts and the adjustment decreases the loss, or can be entered on the PAL screen.Schedule E (Force)
Use these fields to adjust part year and nonresident returns for the New York Post Allocation Worksheet, Rents, Royalties line, State Amount column. Amounts entered in these fields combine automatically with amounts calculated on an in-state basis for federal Schedule E. These calculated amounts are based on the
Postal code
entered in UltraTax/1040 for items related to Schedule E. Additional amounts to enter in this field are in-state net amounts for PAL, At-risk, and Basis adjustments when a return includes PAL, At-risk, and Basis activities applicable to multiple states.Net operating loss carryover
If you're processing a part-year or nonresident return, use these fields to adjust the net operating loss carryover amount that applies to New York. Entry should be a positive number. Net operating loss carryover amounts default to the taxpayer if the federal filing status is married filing joint. This adjustment may also be made on the PAL screen.
Adjustment to federal wages for military wages (Force)
Part-year and nonresident taxpayers who earn military wages reported as federal wages on Form IT-203, federal column, may subtract those wages earned during the period of nonresidency from federal income. The subtraction for part-year and nonresidents is calculated and displayed at the bottom of the New York Post Allocation Worksheet. Enter an amount in these fields to override the calculated amount. UltraTax CS doesn't include military wages in the New York State amount column, line 1, therefore no amount is automatically calculated for the subtraction for the New York State amount column for Other subtractions. If you have included military wages in Form IT-203, line 1, New York State amount column, enter the appropriate subtraction code New York source, in the
Other subtractions
statement window in the NYAdj screen.Separate City Residence - Resident City Tax
If either the taxpayer or spouse, on a jointly filed return, are a resident of New York City or Yonkers, but both aren't residents of the same city, use these fields to override amounts used to calculate separate city resident tax on the New York City and/or Yonkers Separate Status Resident City Tax Worksheet (see the 5th tab provided with Form IT-201).
College choice tuition savings distributions / ... / Number of dependents claimed
If one spouse is a resident of New York City and the other spouse is a part-year or nonresident of New York City, a separate New York City resident tax calculates on the New York City and/or Yonkers Separate Status Resident City Tax Worksheet (see the 5th tab provided with Form IT-201). Use these fields to override the calculations for the resident spouse. These fields are applicable to both New York City and Yonkers. Married filing separate tax tables, deductions and limitations are applied. The tax calculated is combined with the Other city of New York taxes and credits, if any, and appear as a total on Form IT-201, Page 3, the text See IT-201 Wrk prints beside the tax calculation. Include the worksheet with Form IT-201 when filing.
Dependents are apportioned between taxpayer and spouse based on income.
If one spouse is a resident of Yonkers and the other spouse is a part-year or nonresident of Yonkers, a separate Yonkers resident tax calculates on the New York City and/or Yonkers Separate Status Resident City Tax Worksheet (see the 5th tab provided with Form IT-201). Use these fields to override the calculations for the resident spouse. These fields are applicable to both New York City and Yonkers. Married filing separate tax tables, deductions and limitations are applied. The separate Yonkers resident tax appears on Form IT-201, Page 3, on the City of Yonkers resident income tax surcharge line.
New York State nonrefundable credits / ... / Refundable credits from Form IT-201-ATT
If one spouse is a resident of Yonkers and the other spouse is a part-year or nonresident of Yonkers, a separate Yonkers resident tax calculates on the New York City and/or Yonkers Separate Status Resident City Tax Worksheet (see the 5th tab provided with Form IT-201). Use these fields to replace the default calculations for the resident spouse. These fields are applicable to Yonkers only. Married filing separate tax tables, deductions and limitations are applied. The separate Yonkers resident tax appears on Form IT-201, Page 3, on the City of Yonkers resident income tax surcharge line.