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Filing State Taxes

State taxes vary by the state where income was earned during the tax year. As a result, forms must be filed separately for each state. For example:

If you worked for the University of Rochester (in New York state) and completed a summer internship in Pennsylvania, then you may need to file several forms, including 1) a Federal tax return for all US earnings and income, 2) a State tax return for New York, and 3) a State tax return for Pennsylvania.

Each state will determine whether you are considered a resident for tax purposes, depending on the laws of that state, which may differ from your tax residency category with the US government at the federal level. This state-level determination can impact what income and withholdings you must report and what forms to file.

In most states, forms must be submitted if you intend to claim a refund of eligible withholdings and there is often an earnings minimum (calculated from your federal return) to determine individual tax reporting obligations.

Check with each state’s appropriate government office to determine your tax filing needs for those earnings.

New York State

Many University of Rochester students and scholars will be responsible for taxes on New York State (NYS) earnings. However, New York does NOT follow the same residency status definitions as the Internal Revenue Service (IRS), as determined by GLACIER.

  • All full-time undergraduate students are considered NYS Nonresidents for income tax purposes
  • All other students and scholars are considered NYS Residents for income tax purposes if you maintain a permanent residence in New York for more than 11 months of the year and spend 184 days (six months) or more in the state during that tax year.
  • If you do not meet these conditions, you should file as a Nonresident.

This determination is ONLY for New York State tax purposes, but does not change your residency status under US immigration regulations.

The instructions mention e-filing, but Nonresident Aliens and Resident Aliens for Tax Purposes in their “Dual Status” year (i.e., their first year as a Resident Alien for Tax Purposes) cannot e-file. You must file on paper.

If you’re not certain, it’s safest to file paper forms to NYS by mail.

NYS Forms and Instructions

If you are a NYS Resident for tax purposes, download Form IT-201.

If you are a NYS Nonresident for tax purposes, download Form IT-203.