[mchoppin]

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?

[AtlantaTaxExpert]

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.