Hello

I was a student last year in 2008 and had changed to OPT status in July 1, 2008. During the period of July and onward, I had worked for a company and received an W-2 where they withhold taxes for NYS and NYC for me. I had been in NYC the entire year of 2008 because I attend classes there during the earlier part of the year.

I do not know if I am considered to file as a resident of NYS or a nonresident? Also I do not know if the $5000 exemption of income under China Treaty 20c will be applicable for use in the NYS tax return when I file my return.

Thank you for any help appreciated.

International students do not pay NYC tax.

Thank you MukatA for the short reply.

However, I would like to know is if I am still subject to NYS resident taxes and will I be able to use the $5000 China treaty 20c to reduce my income for the NYS state return if I will be subject to their tax.

Yes, you ARE subject to NY state taxes for income earned within NY state.

Yes, you CAN carry over the $5,000 China Treaty exemption onto the NY state tax return, as NY state is one of the few states that honor treaty exemptions.