State taxes vary by the state where income was earned during the tax year and forms must be filed separately for each state. For example, if you worked for the University and completed a summer internship in Pennsylvania, you may need to file several forms: 1) your Federal tax return for all US earnings & income, 2) a state return for New York, and 3) a state 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 status with the US government at the Federal level. This 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. Please 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 earnings. However, New York does NOT follow the same residency status definitions as the IRS, as determined by GLACIER.
All full-time undergraduate students are considered a NYS Nonresident for income tax purposes. All other students and scholars are considered a NYS Resident for tax purposes if you maintain a permanent residence in New York for more than 11 months in the year and spend 184 days or more (6 months) 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 tax purposes, but does not change your residency status under US immigration regulations. The instructions mention e-filing. However, Non-Resident Aliens, and Resident Aliens for Tax Purposes in their “dual-status” year (first year as a Resident Alien for Tax Purposes) cannot e-file. You must file on paper. If you’re not sure, it’s safest to file on paper
Please note that forms and instructions must be downloaded as separate documents.
Return to additional information to File Your Taxes: 2017.