- quote -

Gene is correct. NY allows different filing status on
Federal and State returns when one of the parties is a NY
resident and the other is not. So your wife could file MFS
for NY, and you (having no NY income) would not file a state
return at all. But like he said, run the numbers.

As far as tuition on the NY return goes, I think you're out
of luck unless your wife is still an undergraduate. Her NY
MFS return is prepared as if she had filed MFS on the
Federal. A Federal 1040 line 34 tuition adjustment would
not be allowed for MFS and so could not flow thru to the NY
form. The NY version of tuition credits and/or itemized
deductions (IT-272) is for undergraduate only.

On the brighter side, the NY standard deduction for MFS is
$6,500 (we still have the "marriage penalty") which she can
take even if you itemized on your Federal MFJ return.

--
Don EA in Upstate NY

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nitin.desai[at]gmail.com wrote:

- quote -

This is precisely what happens in your situation when you
file a joint NY return. Your only option would be to have
your wife file a separate NY return. Be sure to compare the
tax liability both ways.

Good luck,
Gene E. Utterback, EA, RFC

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Although I am not familiar with NY specifically, with most
states, you would file as a non-resident, with your wife as
a resident. This will allow you to allocate income to your
own state, so that it will not be taxed by NY.

Dennis

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nitin.desai[at]gmail.com wrote:

- quote -

It sounds like you're not using the correct form.
You need to use the IT-203 for Nonresidents, on which there
are two columns, one for your total federal amounts and one
for the amounts attributable to New York; to use your
example above, the first column is X+Y+Z and the second is
just Z. The tax is computed on X+Y+Z and then the ratio of
Z/(X+Y+Z) is applied to the result to determine the actual
amount due. (This method has a tendency to result in a
higher tax than if the tax was directly computed on Z, but I
suppose that's the whole idea.)

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I stay in Florida (no state tax) and earn X income plux Y
bank interest. My wife who is a student stays in Albany. NY
and earns Z income as she is a Research Assistant and pay P
tution fees. I am filing married jointly for FED so will
have to do similar for state NY.

When I filing for NY state tax, it is taking our joint
income for tax calculation which is X+Y+Z. Actually only Z
is NY earned while X and Y is earned by me in FL where there
is so state tax. How should I deduct X + Y during filing
state NY tax so that state tax is only NY income of my wife
which Z.

I can't find this when filing state tax. The list of
substractions doesn't include this case.

<< ================================================== ===== > << The foregoing is intended for educational purposes only > << and does NOT constitute legal OR professional advice. > << > << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org. > << Copyright (2006) - All rights reserved. > << ================================================== ===== >