Form It-203-C - Nonresident Or Part-Year Resident Spouse'S Certification
ADVERTISEMENT
1IT-203-C
New York State Department of Taxation and Finance
Nonresident or Part-Year Resident
(8/11)
Spouse’s Certification
To be filed with Form IT-203 by married taxpayers filing a joint return when only one spouse has New York source income (see
Form IT-203 instructions for additional information).
Name of spouse with New York source income
Social security number
Name of spouse with no New York source income
Social security number
Certification of spouse with New York source income — I certify that I am the spouse with the
New York source income shown in the New York State amount column on Form IT-203 and my spouse,
Tax year:
to the best of my knowledge and belief, had no New York source income for ...........................................
Signature
Date
Instructions
Who must complete this form
Purpose of form
If you are required to file a joint Form IT-203 and only one of you
Married nonresidents and part-year residents who are required
had New York source income, the spouse with New York source
to file a joint New York State return must use the combined
income must complete this form.
income of both spouses to determine the base tax subject to
the income percentage allocation, even if only one spouse has
Caution — Enter name and social security number (SSN)
New York source income. However, a spouse with no New York
information as follows:
source income cannot be required to sign the joint return and
• On Form IT-203-C, you must enter the name and SSN of the
cannot be held liable for any tax, penalty, or interest that may
spouse with New York source income first. Enter the name
be due. This form will allow the Tax Department to properly
and SSN of the spouse with no New York source income
process your return.
second.
How to file
• On your Form IT-203, you must enter the name and SSN of
the spouse with New York source income first. Enter the
Attach the completed Form IT-203-C to your Form IT-203. Keep
SSN of the spouse with no New York source income second
a copy for your records.
(do not enter that spouse’s name).
• If you are filing Form IT-201-V, Payment Voucher for E-Filed
Income Tax Returns, enter on that form only the name and
SSN of the spouse with New York source income. (Do not
enter any name or SSN for the spouse with no New York
source income.)
2351110094
Please file this original scannable attachment with the Tax Department.
ADVERTISEMENT
0 votes
Related Articles
Related forms
Related Categories
Parent category: Financial