1. NY-3 NY TRAINING-2009 1 NY PART YEAR RESIDENT REF: NY PUB 88 NY PUB 80 IT 203 INSTR

2. NY-3 NY TRAINING-2009 2 NY PART YEAR RESIDENT RETURN  WHEN DOES IT OCCUR?  HOW DO WE HANDLE IT?  IT 203 AND NY PUB 88, IT 203 INSTR

3. NY-3 NY TRAINING-2009 3 IT 203 PAGE BY PAGE  PERSONAL INFORMATION  FEDERAL INCOME AND ADJUSTMENTS  NY ADDITIONS AND SUBTRACTIONS  DEDUCTION AND EXEMPTION(S)  TAX COMPUTATION  NONREFUNDABLE CREDITS  SALES TAX AND CONTRIBUTIONS  PAYMENTS AND REFUNDABLE CREDITS  TAX DUE/REFUND  ADDITIONAL INFORMATION

4. NY-3 NY TRAINING-2009 4 PART YEAR NY RESIDENT  COMPLETE FEDERAL RETURN  USE PY RES WKT TO ALLOCATE INCOME TO STATES BASED ON DATE OF RESIDENCE CHANGE  COMPLETE PART YEAR RETURNS FOR BOTH STATES

5. NY-3 NY TRAINING-2009 5 PART YEAR RESIDENT EXAMPLE  JOINT RETURN BOTH UNDER 65  MOVED NY TO VT 6/1/2008  NYS WAGES $11500  VT WAGES $16500  CAPITAL GAIN 9/30/2008 $5200  MONTHLY PRIVATE PENSION $6000  BANK INTEREST ($50/MO) $600  SOCIAL SECURITY $6000  FEDERAL AGI $42,800

6. NY-3 NY TRAINING-2009 6 IDENTIFY BOTH PY STATES ON MAIN INFORMATION SHEET

7. NY-3 NY TRAINING-2009 7 USE PART YEAR RESIDENT WKT

8. NY-3 NY TRAINING-2009 8 PY RES WKT-INITIAL

9. NY-3 NY TRAINING-2009 9 PY RES WKT BEFORE CAPITAL GAIN ALLOCATION  MOVED NY TO VT 6/1/2008  CAPITAL GAIN 9/30/2008 $5200  NY NY VT VT FED FED  ENTER 5200 IN VT COLUMN

10. NY-3 NY TRAINING-2009 10 PY RES WKT AFTER CAPITAL GAIN ALLOCATION  MOVED NY TO VT 6/1/2008  CAPITAL GAIN 9/30/2008 $5200  NY NY VT VT FED FED

11. NY-3 NY TRAINING-2009 11 PY RES WKT BEFORE PENSION ALLOCATION  NY NY VT VT FED FED  $6000x7/12=$3500  ENTER 3500 IN VT COLUMN

12. NY-3 NY TRAINING-2009 12 PY RES WKT AFTER PENSION ALLOCATION  NY NY VT VT FED FED  ALLOCATE INTEREST AND SOCIAL SECURITY THE SAME WAY

13. NY-3 NY TRAINING-2009 13 PY RES WKT ALLOCATION COMPLETED NY VT FED

14. NY-3 NY TRAINING-2009 14 VERIFY PY RES WORKSHEET

15. NY-3 NY TRAINING-2009 15 NY IT 203 INCOME

16. NY-3 NY TRAINING-2009 16 IT 203 SUBTRACTIONS

17. NY-3 NY TRAINING-2009 17 IT 203 PENSION SUBTRACTION  FED NY

18. NY-3 NY TRAINING-2009 18 IT 203 NEW YORK AGI  FED NY

19. NY-3 NY TRAINING-2009 19 IT 203 NY TAXABLE INCOME

20. NY-3 NY TRAINING-2009 20 IT 203 ALLOCATION OF NY TAX

21. NY-3 NY TRAINING-2009 21 IT 203 SALES TAX AND CONTRIBUTIONS

22. NY-3 NY TRAINING-2009 22 IT 203 PAYMENTS & REFUNDABLE CREDITS

23. NY-3 NY TRAINING-2009 23 IT 203 TAX DUE/REFUND

24. NY-3 NY TRAINING-2009 24 IT 203 PY RESIDENT INFORMATION

25. NY-3 NY TRAINING-2009 25 IT 203 PAYMENT/REFUND INFORMATION

26. NY-3 NY TRAINING-2009 26 ANSWER RESIDENCE QUESTIONS P 1 IT 203

27. NY-3 NY TRAINING-2009 27 EFILE AUTHORIZATION TR-579 EFILE SIGNATURE AUTHORIZATION

28. NY-3 NY TRAINING-2009 28 FACTORS TO BE AWARE OF ON PART YEAR RETURNS

29. NY-3 NY TRAINING-2009 29 CREDITS NOT AVAILABLE TO PART YEAR RESIDENTS  COLLEGE TUITION CREDIT  EMPIRE STATE CHILD CREDIT  NONCUSTODIAL PARENT EITC  REAL PROPERTY TAX CREDIT  VOLUNTEER FIREFIGHTER CREDIT REF: NY PUB 99-IND

30. NY-3 NY TRAINING-2009 30 SOME CREDITS AVAILABLE TO PART YEAR RESIDENTS  CHILD AND DEPENDENT CARE: IT-216  EARNED INCOME: IT-215  LONG TERM CARE INSURANCE IT-249  HOUSEHOLD (AUTOMATIC)  NURSING HOME ASSESSMENT: IT-258  RESIDENT TAX: IT-112R  Only while NY Resident REF: NY PUB 99-IND

31. NY-3 NY TRAINING-2009 31 INTEREST AND DIVIDEND ADJUSTMENT  USE “STATE ADJUST” COLUMNS ON TAXWISE INTEREST AND DIVIDEND STATEMENTS ONLY FOR FULL YEAR RESIDENT RETURNS  FOR PART YEAR AND NONRESIDENT RETURNS, MANUALLY ENTER THE CORRECT AMOUNT OF INTEREST AND DIVIDENDS DIRECTLY ON THE STATE FORMS

32. NY-3 NY TRAINING-2009 32 MUNI AND US GOVT INTEREST  3 MO NY RESIDENT, 9 MO NON NY RESIDENT  TAXWISE INTEREST STATEMENT

33. NY-3 NY TRAINING-2009 33 $600 US GOVT INTEREST SUBTRACTION  3 MO NY RES, 9 MO VT RES  SCRATCH PAD FROM IT 203 LINE 27 FED COLUMN  ENTER $150 IN NY COLUMN  FED NY

34. NY-3 NY TRAINING-2009 34 $1200 NON NY MUNI ADDITION  NON NY BOND,$100/MO INTEREST  3 MO NY RES, 9 MO VT RES FED NY

35. NY-3 NY TRAINING-2009 35 PART YEAR NY RESIDENT  COMPLETE FEDERAL RETURN  USE PY RES WKT TO ALLOCATE INCOME TO STATES BASED ON DATE OF RESIDENCE CHANGE  COMPLETE PART YEAR RETURNS FOR BOTH STATES

36. NY-3 NY TRAINING-2009 36 PART YEAR NY RESIDENT QUESTIONS?