Hi I am a F-1 student in Florida and had an internship last summer (3 months).

I have income from a company in NY as well as my wages in Florida.

I have to file IT203 for NY state tax (http://www.tax.ny.gov/pdf/current_forms/it/it203_fill_in.pdf).

But in the 2nd page, line 32 and 36 ask me to put the federal amount. But most of my income is from Florida.

Therefore, Line 36, NY taxable income will be equal to federal adjusted gross income in my case. Should I put federal gross income at line 36? I feel only NY state income should be taxable?

Your feeling is accurate.

As an international student, by law, you are considered to be a NON-RESIDENT of NY state.

Hence, Florida income is taxable ONLY by Florida, which is nice since Florida has NO state income tax) and NY income is taxable only by New York.

However, if you file it that way, expect NY state to challenge your presumption. You will have to prove to them your international student status by providing a copy of your F-1 visa.

Thank you,

Besides providing the copy of F-1 visa, how should I fill the form? For example, blank in Line 36?

Yes, show a BLANK for Line 36 on the NY income.

Hi kukuzry,

Actually I am a science student as well as doing a part time job, So I take advice from nytaxfiling.com for my any tax related query.you can try.