New York State Department of Taxation and Finance
NYC-203
City of New York Nonresident Earnings Tax Return
For January 1 - December 31, 1999, or fiscal tax year beginning
, 1999
ending
,
Name(s) as shown on Form IT-200, IT-201, or IT-203
Your social security number
A
Were you a city of New York resident for any part of the taxable year? ...........
Yes
No
(see instructions)
(See the Form IT-201 or IT-203 instructions for the definition of resident )
If Yes: 1. Give period of city of New York residence. From
______________ to
(month, day, year)
(month, day, year) __________________
2. Are you reporting the city of New York resident
tax on your New York state return? .................................................
Yes
No
(attach explanation)
If Yes you must attach Form IT-360.1
(see instructions)
B
Did you or your spouse maintain an apartment or other living quarters in the
city of New York during any part of the year? ...................................................
Yes
No
If Yes, give address below and enter the number of days spent in the city of New York during 1999:
________ days
Address _____________________________________________________________________________________________________
C
If you are reporting income from self-employment on line 5 below, complete the following:
Business name _________________________________________ Business address ______________________________________
Employer identification number _____________________________ Principal business activity ________________________________
Form of business:
Sole proprietorship
Partnership
Other
: ________________________________
(explain)
Calculation of nonresident earnings tax
(see instructions for Tax Law change effective July 1, 1999)
1 Gross wages and other employee compensation
..
1
(see instructions; if allocation is claimed, include amount from line 24 on the back page)
2 Allowable exclusion
.................................
2
(see instructions; use Exclusion Table below)
3 Taxable amount of wages
..........
3
(subtract line 2 from line 1; if line 2 is more than line 1, enter “0”)
4 Tax on wages
.......................................................................................................
4
(multiply line 3 by .45% (.0045))
5 Net earnings from self-employment
(see instructions; if allocation is claimed, include
...........................
5
amount from line 34 on the back page; if a loss, write Loss on line 5)
6 Allowable exclusion
.................................
6
(see instructions; use Exclusion Table below)
7 Taxable amount of net earnings from self-employment
(subtract line 6 from line 5; if
............................................................................
7
line 6 is more than line 5, enter “0”)
8 Tax on net earnings from self-employment
.........................................................
8
(multiply line 7 by .65% (.0065))
9 Total nonresident earnings tax
(add lines 4 and 8; see instructions. Enter here and transfer the line 9 amount
,
........
9.
to your New York State return as follows: Form IT-200, line 25; Form IT-201, line 50; Form IT-203, line 49)
Exclusion Table
(for lines 2 and 6)
Checklist - before filing your return, be sure to:
If the total of lines 1 and 5
$
Complete items A and B and lines 1 through 9.
(wages and net earnings)* is:
Number of
$
months of
over $0
over $10,000
over $20,000
Complete item C above and Schedules A, B, and C
New York City
but not over $10,000 but not over $20,000
but not over $30,000
on the back, if required.
nonresidence or
Exclusion amount is:
Exclusion amount is:
Exclusion amount is:
short tax year
$
Enter your total nonresident earnings tax
12
$3,000
$2,000
$1,000
on Form IT-200, IT-201, or IT-203.
11
2,750
1,833
917
$
Attach this form to your New York State
10
2,500
1,667
833
return: Form IT-200, IT-201, or IT-203.
9
2,250
1,500
750
8
2,000
1,333
667
New York State residents — Use the exclusion on this line
7
1,750
1,167
583
if you were a New York State resident for all of 1999 and
6
1,500
1,000
500
you were not a New York City resident for any part of the
period January 1 through June 30, 1999.
5
1,250
833
417
4
1,000
667
333
3
750
500
250
2
500
333
167
1
250
167
83
*
If the total of wages and net earnings exceeds $30,000 for the year, there is no
exclusion amount.
281999
This is a scannable form; please file this original return with the Tax Department.
NYC-203 1999