Last updated on April 2nd, 2024 at 01:07 pm
An International Taxpayer Identification Number, or ITIN, is a nine-digit number that the IRS and the New York State Department of Taxation and Finance use to identify taxpayers who don’t have Social Security numbers.
In this Remitly guide, we’ll explain how to file your New York state taxes using an ITIN.
How to file your New York taxes with an ITIN
In New York, state tax helps to cover the costs of everything from fixing roads to funding social programs. The law requires most state residents and some non-residents to pay New York income tax. Failure to pay taxes owed can result in penalties like fines and penalties and even criminal charges, so it’s important to know what your tax obligations are and to file, if necessary, as an immigrant living or working in New York.
Generally, non-citizens must comply with the same New York income tax laws as citizens. The way they file taxes may differ slightly because they must use an ITIN rather than a social security number when completing their returns.
New York tax filing requirements for ITIN holders
In New York, your residency status, not your immigration status, and your income determine whether you must file a New York State income tax return. Let’s take a look at the filing requirements for residents, nonresidents, and part-year residents.
Residents
As an immigrant ITIN holder, you typically qualify as a New York resident if New York is your permanent home or the place you maintained a permanent place of abode for all of the taxable year and spent 184 days or more in the state during the tax year.
A permanent place of abode is a place you permanently maintain and can use to live year-round. You do not need to own the property for it to be a permanent place of abode.
If you’re considered a resident of New York, you must file a state income tax return if any of the following are true:
- You’re required to file a federal tax return
- Your federal gross adjusted income plus New York State additions for the tax year is more than $4,000
- Your federal gross adjusted income plus New York State additions for the tax year is more than $3,100; you’re single and can be claimed as a dependent on another taxpayer’s New York state tax return
- You need to claim a tax refund based on New York State, New York City, or Yonkers taxes withheld by your employer
- You want to claim certain tax credits
Nonresidents
As an ITIN holder, you may need to file a New York State income tax return as a nonresident if the state wasn’t your permanent home and you don’t maintain a permanent place of abode there, but you have a New York source of income, such as:
- Income, a gain or a loss from the sale of real or tangible property in New York, such as a home located in the state
- Income generated through services performed in the state
- Income earned through a job, trade profession, or occupation carried on in New York
- Income made through an S-Corp that you own a share of
- A share from a New York estate or trust
- New York lottery winnings
New York only requires nonresidents to file a tax return when income earned from a New York source exceeds the state’s standard deduction, which varies yearly and depends on your filing status.
For the 2023 tax year, the New York standard deduction for a single person who can’t be claimed as a dependent on anyone else’s return is $8,000. The 2023 standard deduction for married people is $16,050 for those filing jointly and $8,000 for those filing separately.
Nonresidents may also wish to file tax returns to claim refunds or tax credits.
Part-year residents
As an ITIN holder, you may be considered a part-year resident of New York if you meet the definition of a resident for only part of the year.
Part-year residents must file a New York tax return if they earned any income during their resident period or any of the income outlined in the nonresident section during their nonresident period over the New York standard deduction.
In addition, part-year residents may wish to file to claim refunds or tax credits.
Now that you know whether you need to file based on your New York state residency status, let’s delve into how to file your taxes in New York.
Getting ready to file
Before you get to work on your New York State income tax return, gather the following documents:
- Your ITIN number (and the ITIN numbers for your spouse and dependent children)
- Your tax return from last year, if you have one
- Your federal tax return from this year
- Your driver’s license or state-issued ID (and your spouse’s ID)
- Any Forms W-2, 1098, or 1099 that you received
- Department of Labor Form 1099-G, if you collected unemployment
- Other documentation for income that you need to report
- Forms 1095-A, B, or C, Affordable Healthcare Statement, if you received one
- Your routing and account number for your bank account if you want to pay taxes owed via direct debit or have your tax refund directly deposited
What form to file
Residents of New York complete Form IT-201 to file their state income taxes, while nonresidents and part-year residents use Form IT-203.
Like the IRS, the New York State Department of Taxation and Finance will use the ITIN issued to you by the federal government to identify you in their system. On Form IT-201 or Form IT-203, you’ll write your ITIN in the boxes labeled “Social Security number.”
Filing options
There are a few ways that you can file your New York taxes:
- By mail: If you’re comfortable completing the calculations yourself, you can download the necessary tax forms, complete them, and then mail them along with any amount owed to the New York State Department of Taxation and Finance.
- Free File: Depending on your income and other factors, you may be able to use New York’s Free File service to file your tax return electronically. The service is simple to use. Just follow the prompts to complete the process.
- Commercial tax preparation software: Software programs like TaxAct and TurboTax can be used to file state tax returns. These programs ask questions to gather your tax info, perform calculations for you, and then give you the option to e-file or print and mail your completed return. Click here for a complete list of New York-approved programs.
- Professional tax preparer: A tax expert registered in the state of New York can prepare your tax return for you. Some preparers can e-file your return, while others will submit your return by mail. You can search for registered tax professionals in your area here.
As previously mentioned, you’ll usually need to complete your federal tax return before starting on your New York state taxes. Check out our step-by-step guide to filing taxes in the U.S. for the first time for more information about preparing your federal return.
Even if you decide to e-file using Free File or commercial tax preparation software, seeking the advice of an experienced tax professional can be beneficial. An expert can answer questions about whether you need to file and guide you in correctly filling out forms. You can also contact the New York Department of Taxation and Finance directly for assistance.
Important 2024 tax deadlines for New York residents
The general deadline for filing a New York State tax return for the 2023 tax year is April 15, 2024, for residents, nonresidents, and part-year residents.
In certain circumstances, the filing deadline may be different. Visit this page for details on exceptions.
You can request an extension if you need more time to complete your return. The deadline for doing so is also April 15, 2024.
Eligibility requirements for getting an ITIN
To be eligible for an ITIN, you must:
- Not have a Social Security number and not be eligible for one
- Have a need for an ITIN. Needing to file an income tax return typically means you need an ITIN
- Meet one of the following criteria:
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- You are a nonresident alien who needs to file a tax return
- You are a U.S. resident alien who needs to file a tax return
- You are a dependent or spouse of a U.S. citizen, resident alien, or nonresident alien visa holder
- You are a nonresident alien claiming a tax treaty benefit
- You are a nonresident alien student, professor, or researcher who needs to file a tax return or to claim an exemption
To help you determine whether you need an ITIN or should apply for a Social Security number instead, use this handy tool provided by the IRS.
How to apply for an ITIN
To apply for an ITIN, fill out Form W-7, Application for IRS Individual Taxpayer Identification Number. You can submit the application by mail or in person at a Certifying Acceptance Agent or an IRS Taxpayer Assistance Center.
Learn more about the application process by checking out our guide on how to get an ITIN number. Because you’ll need this number to file your tax, and it may take up to 7 weeks to process your request, complete your application as soon as possible.
More tax resources for ITIN holders in New York
Need help with or more information about New York State taxes? Check out these great resources:
New York City Individual Taxpayer Identification Number Information Page
New York City has put together this helpful guide to ITINs. Check it out for answers to common questions about Individual Taxpayer Identification Numbers.
Access NYC Free Tax Prep Information Page
Residents of New York City who meet income requirements can get free tax prep assistance. Visit this site to learn more about the program.
New York State Income Tax Filing Resource Center
The Department of Taxation and Finance has a wealth of information about state income taxes in its resource center.
Why and How Immigrants Pay Taxes
Get answers to the most commonly asked questions about immigrants and taxes in the U.S.
Understanding Social Security
To fully understand an ITIN, you first need to know about the Social Security system. Established by a law signed by President Franklin Delano Roosevelt in 1935, Social Security provides financial benefits to senior citizens, individuals with disabilities, and the surviving spouses and children of eligible people who work. People who work and self-employed individuals pay into the system through taxes.
Social Security numbers are nine-digit numbers used to track payments into the Social Security system, and because these numbers are unique, the IRS also uses them to identify taxpayers.
All U.S. citizens qualify for Social Security numbers, and some non-citizens, international students, and foreign workers can apply for them, too. However, they typically won’t qualify for Social Security benefits.