Hello,

I am an international student from China and currently study in Oklahoma. Last summer I did an internship in New York for around two months. Now I have questions about New York state tax and city tax. For the standard deduction line 33, the instructions for IT-203 doesn't mention that part year resident should prorate the standard deduction. But the instructions for IT-360（for New York city tax) indicate that part year resident should prorate it. F.E, my filling status is married filling separate, then I can only claim deduction of 1250.

I am just confused. Should I prorate the standard deduction line 33 on IT-203. Thanks!

I've got the same question. I think that the city tax deduction should be prorated but not the state tax deduction.