INSTRUCTIONS: NEW YORK NONRESIDENT OR PART-YEAR RESIDENT SPOUSE'S CERTIFICATION (Form IT-203-C)

If you are required to jointly file a form IT-203 with the state of New York but only one spouse had source income from the state, that spouse must complete a form IT-203-C. The purpose of filing this joint return is to determine the base tax subject to the income percentage allocation. Note that a spouse with no New York source income cannot be required to sign the joint return and will not be held responsible for any tax, penalty or interest resulting from late payment, late filing or other errors. This document can be obtained from the website maintained by the New York State Department of Taxation and Finance.

New York Nonresident Or Part-Year Resident Spouse's Certification IT-203-C Step 1: In the first box, enter the name of the spouse with New York source income.

New York Nonresident Or Part-Year Resident Spouse's Certification IT-203-C Step 2: In the second box, enter the Social Security number of the spouse with New York source income.

New York Nonresident Or Part-Year Resident Spouse's Certification IT-203-C Step 3: In the third box, enter the name of the spouse with no New York source income.

New York Nonresident Or Part-Year Resident Spouse's Certification IT-203-C Step 4: In the fourth box, enter the Social Security number of the spouse with no New York source income.

New York Nonresident Or Part-Year Resident Spouse's Certification IT-203-C Step 5: In the fifth box, enter the tax year for which you are filing this certification.

New York Nonresident Or Part-Year Resident Spouse's Certification IT-203-C Step 6: In the sixth box, the spouse completing the form should enter their signature.

New York Nonresident Or Part-Year Resident Spouse's Certification IT-203-C Step 7: In the seventh box, the spouse completing the form should enter the date.

New York Nonresident Or Part-Year Resident Spouse's Certification IT-203-C Step 8: Submit this form along with your form IT-203. Maintain a copy for your records.

New York Nonresident Or Part-Year Resident Spouse's Certification IT-203-C Step 9: When completing form IT-203, maintain the order in which the names and Social Security numbers are recorded on this form by entering the name and Social Security number of the spouse with New York source income first. For the second spouse, only enter their Social Security number. Do not include their name.