Hello,

I am not sure if I should file it201 or it203

I am a German graduate student at a NY University. I entered the US on an F1 visa on January 5th 2009 in NYC. I live in an apartment provided by the university that is not available for the public rent market.
My University withheld taxes (federal, state and city) on my scholarship and I want to claim the US-Germany tax treaty article 20(3).

I understand that I am considered non resident alien for 5 years for federal tax purpose and I think I am considered resident for state tax purposes because I lived in NY for more than 11 months but I am not sure about this second part. Mostly because I don't understand the definitions of residence, permanent place of abode etc.

-I read in some of the posts here that residency also depends on intention to leave the country
-I heard that graduate students claiming a tax treaty should file it203 but I don't see an official statement for that?

e.g. a website from university at albany says that students should file 1040NR and it203: http://hr.albany.edu/content/INTERNA...AX_FAQ.ASP#Q11

Should I file it201 or it203 in order to claim the tax treaty?

In my opinion, the apartment would be considered school housing similar to the dormitories that undergraduates live in.

Under that interpretation, you would file as a non-resident of NY state, filing Form IT-203, plus claim NON-resident status for the city as well.

Yes, claim the tax treaty exemption. NY state is one of the few states that DO honot tax treaties with foreign countries.