1. NY-3 NY TRAINING-2009 1 NY NONRESIDENT RETURN REF; IT 203 INSTR NY PUB 80 NY PUB 88

2. NY-3 NY TRAINING-2009 2 NY NONRESIDENT RETURN  WHEN DOES IT OCCUR?  HOW DO WE HANDLE IT?  IT 203 PAGE BY PAGE

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 NY NONRESIDENT TAX RETURN  COMPLETE FEDERAL RETURN  SELECT RES/NR WKT AND ALLOCATE INCOME BETWEEN NY AND RESIDENT STATE  COMPLETE NEW YORK NONRESIDENT RETURN BASED ON TOTAL INCOME AND ALLOCATE TAX  COMPLETE RETURN FOR RESIDENT STATE TO CLAIM RESIDENT CREDIT FOR NY TAX

5. NY-3 NY TRAINING-2009 5 NY NONRESIDENT EXAMPLE  VT RESIDENT AGE 64  NY WAGES $25000  VT WAGES $5000  INTEREST$1000  IRA $22000  NY WITHHOLDING $1500

6. NY-3 NY TRAINING-2009 6 ENTER RES & NONRES STATES ON MAIN INFORMATION SHEET

7. NY-3 NY TRAINING-2009 7 USE RES/NR WKT

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

9. NY-3 NY TRAINING-2009 9 IT 203 INCOME

10. NY-3 NY TRAINING-2009 10 IT 203 NY TAXABLE INCOME  FED NY

11. NY-3 NY TRAINING-2009 11 IT 203 BASE TAX

12. NY-3 NY TRAINING-2009 12 IT 203 ALLOCATION OF NY TAX

13. NY-3 NY TRAINING-2009 13 IT 203 SALES TAX AND CONTRIBUTIONS

14. NY-3 NY TRAINING-2009 14 IT 203 PAYMENTS AND REFUNDABLE CREDITS

15. NY-3 NY TRAINING-2009 15 IT 203 TAX DUE/REFUND

16. NY-3 NY TRAINING-2009 16 IT 203 TAX DUE/REFUND

17. NY-3 NY TRAINING-2009 17 IT 203 NONRES INFORMATION

18. NY-3 NY TRAINING-2009 18 IT 203 PAYMENT/REFUND OPTIONS

19. NY-3 NY TRAINING-2009 19 EFILE AUTHORIZATION TR-579 EFILE SIGNATURE AUTHORIZATION

20. NY-3 NY TRAINING-2009 20 NY NONRESIDENT TAX RETURN  COMPLETE FEDERAL RETURN  SELECT RES/NR WKT AND ALLOCATE INCOME BETWEEN NY AND RESIDENT STATE  COMPLETE NEW YORK NONRESIDENT RETURN BASED ON TOTAL INCOME AND ALLOCATE TAX  COMPLETE RETURN FOR RESIDENT STATE TO CLAIM THAT STATE’S RESIDENT CREDIT FOR NY TAX

21. NY-3 NY TRAINING-2009 21 NY NONRESIDENT TAX RETURN QUESTIONS?