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Internship - residency, taxes and deductions

 
 
googlegroupssg@yahoo.com
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      01-31-2007, 10:12 PM
I am attending school in PA and did my summer internship in
NYC for 3 months for which I was paid, NY state taxes were
withheld and I received a W2. I rented a room in NYC fo
3months during this period but maintained my PA residence

My question(s)

1) Am I considered a part-time or non-resident for NY state
tax purposes ? If I file NY part time resident than do I
also have to file part time PA resident? My wife was in PA
throughout the summer - does that mean we cannot file a
joint return anymore?

2) Am I required to pay NYC city tax ?

3) Some friends at school mentioend that internship can be
considered as "temporary job assignment" during this period
and should be able to deduct all expenses - rent, per diem,
travel that I incurred to generate this income.

Any clarification would be greatly appreciated

- deep

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Katie
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      02-02-2007, 06:51 AM
googlegroup...@yahoo.com wrote:

> I am attending school in PA and did my summer internship in
> NYC for 3 months for which I was paid, NY state taxes were
> withheld and I received a W2. I rented a room in NYC fo
> 3months during this period but maintained my PA residence
>
> My question(s)
>
> 1) Am I considered a part-time or non-resident for NY state
> tax purposes ? If I file NY part time resident than do I
> also have to file part time PA resident? My wife was in PA
> throughout the summer - does that mean we cannot file a
> joint return anymore?


You are a nonresident of New York, but you have New York
source income. You'll file a nonresident return with New
York. Pennsylvania will give you credit for the tax you pay
to New York (the tax liability shown on your nonresident
return, which may be more or less than the amouont that was
withheld), limited to the proportion of your PA tax
liability that relates to the NY source income.

Based on the information provided, you and your wife are
full-year residents of PA.

> 2) Am I required to pay NYC city tax ?


No, because you are a nonresident of the city. If it was
withheld from your paychecks, you'll get the refund through
your NY state nonresident income tax return.

> 3) Some friends at school mentioend that internship can be
> considered as "temporary job assignment" during this period
> and should be able to deduct all expenses - rent, per diem,
> travel that I incurred to generate this income.


I'll leave this "tax home" question to others in the group
<G>

Katie in San Diego

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<< The foregoing was not intended or written to be used, >>
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<< that may be imposed upon the taxpayer. >>
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Shyster1040
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      02-02-2007, 06:51 AM
Since you had a non-NYS state domicile in PA and did not
move to NY with the intent to change your domicile to NY,
you will be a nonresident of NY. See NYS Pub. 88, available
at:
http://www.tax.state.ny.us/pdf/publi...pub88_1206.pdf

You should check with the PA department of revenue regarding
the PA residency rules; as a first guess, they are probably
similar to NY's, which means that you would probably be
considered a PA resident for the entire year - so you can
file jointly with your wife.

Since you lived in NYC, you will also owe NYC tax as well as
NYS tax. NYC taxes are administered by NYS, so you only
have to file one NY nonresident tax return. Any taxes you
owe are probably allowed as a credit against your PA tax
liability.

Unless you were already employed by an employer in PA, who
sent you to NY for the internship, your internship is
unlikely to constitute a "temporary work assignment" and the
expenses you mentioned are unlikely to be deductible for
that reason.

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<< The foregoing was not intended or written to be used, >>
<< nor can it used, for the purpose of avoiding penalties >>
<< that may be imposed upon the taxpayer. >>
<< >>
<< The Charter and the Guidelines for submitting posts >>
<< to this newsgroup as well as our anti-spamming policy >>
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Katie
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      02-03-2007, 12:56 AM
"Shyster1040" <Shyster1...@nospamhotmail.com> wrote:

> Since you had a non-NYS state domicile in PA and did not
> move to NY with the intent to change your domicile to NY,
> you will be a nonresident of NY. See NYS Pub. 88, available
> at:http://www.tax.state.ny.us/pdf/publi...pub88_1206.pdf
>
> You should check with the PA department of revenue regarding
> the PA residency rules; as a first guess, they are probably
> similar to NY's, which means that you would probably be
> considered a PA resident for the entire year - so you can
> file jointly with your wife.
>
> Since you lived in NYC, you will also owe NYC tax as well as
> NYS tax. NYC taxes are administered by NYS, so you only
> have to file one NY nonresident tax return. Any taxes you
> owe are probably allowed as a credit against your PA tax
> liability.
>
> Unless you were already employed by an employer in PA, who
> sent you to NY for the internship, your internship is
> unlikely to constitute a "temporary work assignment" and the
> expenses you mentioned are unlikely to be deductible for
> that reason.


Shyster, I almost always agree with you, but I don't think
the OP is a NYC resident subject to the city income tax.
NYC uses the same definition of a resident as NY state: you
are a resident if you are domiciled in the city, or if you
maintain a permanent place of abode and spend more than 183
days of the taxable year there [NYC Administrative Code
711-1705(b)(1)] He was only in the city for three months.
He's a nonresident of the city.

Katie in San Diego

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<< The foregoing was not intended or written to be used, >>
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