I was doing the IT-203 Non resident tax retur. I noticed there is a line for College Tuition itemized deuction. (Also on NYS schedule C for college itemized deuction).
The question is simple, but could not find the answer. Since I live in PA, I did not see anything that says you cannot deduct against your NY income for college tuition. Normally one would assume if you are not a resident, you cannot deduct it. The amount of the tuition for undergraduate fulltime came to $4,109 for me. So, can I deduct it or not ?
I suspect that if you dig, you will not find the answer to this simple question.

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I do not believe you can claim this deduction if you are a non-resident (remember that IT-203 is for part-year residents as well).

A call to the NY State tax authorities will get you an answer, though.