1. NY-3 NY TRAINING- 2009 1 NY RESIDENT TAX CREDIT REF: NYS PUB 99-IND

2. NY-3 NY TRAINING - 2009 2 NY RESIDENT TAX CREDIT  WHEN IS IT AN ISSUE?  WHAT IS IT?  HOW DO WE HANDLE IT?

3. NY-3 NY TRAINING - 2009 3 NY RESIDENT TAX CREDIT  COMPLETE FEDERAL RETURN  ALLOCATE INCOME USING RES/NR WKT  COMPLETE RETURN FOR NONRESIDENT STATE  COMPLETE NY 112R TO DETERMINE RESIDENT CREDIT AND COMPLETE NY 201

4. NY-3 NY TRAINING - 2009 4 RESIDENT CREDIT EXAMPLE  NY RESIDENT AGE 68  NY WAGES $5000  VT WAGES $18000  IRA$2000  FEDERAL AGI $25000  VT WITHHOLDING $600

5. NY-3 NY TRAINING - 2009 5 DEFINE RES & NONRES STATES ON MAIN INFORMATION SHEET  Main Information Sheet

6. NY-3 NY TRAINING - 2009 6 SELECT RES/NR WKT

7. NY-3 NY TRAINING - 2009 7 DESIGNATE NONRES RETURN

8. NY-3 NY TRAINING - 2009 8 RES/NR WKT

9. NY-3 NY TRAINING - 2009 9 VERMONT TAX

10. NY-3 NY TRAINING - 2009 10 IT 201 W/O RESIDENT CREDIT

11. NY-3 NY TRAINING - 2009 11 INITIAL NY IT 112R PART 1 ENTER DATA

12. NY-3 NY TRAINING - 2009 12 COMPLETED NY 112R PART 1 NY VT

13. NY-3 NY TRAINING - 2009 13 NY 112R PART 2

14. NY-3 NY TRAINING - 2009 14 NY 112R PART 3

15. NY-3 NY TRAINING - 2009 15 IT201 W RESIDENT CREDIT

16. NY-3 NY TRAINING - 2009 16 IT 201 SALES TAX AND CONTRIBUTIONS

17. NY-3 NY TRAINING - 2009 17 IT 201 PAYMENTS AND REFUNDABLE CREDITS

18. NY-3 NY TRAINING - 2009 18 IT 201 TAX DUE/REFUND

19. NY-3 NY TRAINING - 2009 19 IT 201 REFUND/PAYMENT INFORMATION

20. NY-3 NY TRAINING - 2009 20 EFILE AUTHORIZATION TR-579 EFILE SIGNATURE AUTHORIZATION

21. NY-3 NY TRAINING - 2009 21 NY RESIDENT TAX CREDIT  COMPLETE FEDERAL RETURN  ALLOCATE INCOME USING RES/NR WKT  COMPLETE RETURN FOR NONRESIDENT STATE  COMPLETE NY 112R TO DETERMINE RESIDENT CREDIT AND COMPLETE NY 201

22. NY-3 NY TRAINING - 2009 22 NY RESIDENT TAX CREDIT QUESTIONS?