Hi,

I lived for 8 months in NYC in 2006. I have been on an exchange visa (J-1) as a trainee and received salary from NYC business. My permanent address is in Germany and I filed a 1040 NR.
Can I file as a part year resident of NY/ NYC the IT-203 form?
Do I have to pay city- state taxes?

Thank you for advice. Gabriele

Gabriele:

You MUST file and pay NY state taxes, but, due to your J-1 visa status, you are exempt from NYC income taxes. File Form IT-203 as a non-resident.