Question

In which scenario is it necessary to file a form it-203c

Forum|Forum|1 year ago
March 25, 2025
1 reply
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Hello dear community,

married filing jointly. spouse and I both live in New Jersey. I work in nj and only receive nj state income. My spouse works in nyc and only receives ny state income. Aside from filling out the it-203 form, how do I know if I need to also fill out the it-203c form. Thank you so kindly for all of your help and advice.

M

MayaD

If you are required to file a joint Form IT-203 Nonresident and Part-Year Resident Income Tax Return and only one of you had New York source income, the spouse with New York source income must complete form IT-203-C.

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D

dimi19Author

Thank you, but that is actually my question. How do I know IF I am required to file a joint form it-203? Still unclear to me. Thank you

V

Vanessa A

Since you are filing a joint return for federal and neither of you are residents of NYS, then you must file a joint form IT 203 as NY requires you to file a Joint return in most cases, unless you meet one of the exceptions. Since you are both Non-Residents, you do not meet the exception.

In most cases, you must use the same filing status you used on your federal return. If you did not have to file a federal return, use the
filing status you would have used if you filed.
Exceptions
The only exceptions are for certain married couples filing a joint federal return in the following situations:
• One spouse is a New York State resident and the other is a nonresident or part-year resident. In this case, you must either:
o file separate New York returns using filing status ③; or
o file jointly, as if you both were New York State residents, using filing status ②.
• You are unable to file a joint New York return because:
o the address or whereabouts of your spouse is unknown, and
o you can demonstrate that reasonable efforts have been made to locate your spouse, and
o good cause exists for the failure to file a joint New York return

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