Understanding International Student Residency Status In New York State

International students in New York State often have questions about their residency status, especially as it relates to tax purposes and tuition rates. Generally, full-time international students on F-1 visas are considered non-residents of New York State and City for tax purposes, and should file a nonresident tax form. However, the residency status for tuition purposes at New York State universities is more complex and depends on various factors, including visa type, domicile, and financial dependence.

International students on F-1 visas are non-resident aliens for tax purposes

International students on F-1 visas are considered non-resident aliens for tax purposes in New York State. This means that they are not subject to the same tax laws as residents of the state and may have different filing requirements.

To be clear, this non-resident status is specifically for tax purposes and does not necessarily reflect an individual's immigration status or their eligibility for resident tuition rates at New York State universities. In fact, New York State residency status for tuition purposes may differ from federal residency status.

When it comes to taxes, international students on F-1 visas are generally exempt from paying state and city income taxes in New York. This is because they are considered non-resident aliens, and their income is typically sourced from outside the state or country. However, it is important to note that this exemption only applies to undergraduate students. Graduate students on F-1 visas may be treated as residents for tax purposes.

To determine residency status for tax purposes, New York State uses the Substantial Presence Test. This test considers factors such as the individual's permanent place of abode, the duration of their physical presence in the state, and their voter registration status. According to New York tax laws, a permanent place of abode is defined as a dwelling place of a permanent nature maintained by the taxpayer, regardless of whether it is owned or leased.

It is important for international students on F-1 visas to understand their tax obligations and filing requirements in New York State. They may need to file a nonresident state income tax return, such as Form IT-203, to report any income sourced from within the state. Consulting with a tax professional or an international student advisor can help ensure that these students comply with the relevant tax laws and take advantage of any applicable exemptions.

International students with a permanent place of abode in New York may be considered residents

International students' residency status in New York State can vary depending on their visa status, educational level, and other factors. While some sources state that full-time international students on F-1 visas are considered non-residents of New York State and City for tax purposes, this may not always be the case.

For tax purposes, a permanent place of abode is a critical factor in determining residency. According to New York tax laws, a permanent place of abode is a dwelling place of a permanent nature maintained by the taxpayer, regardless of whether they own or lease it. This typically includes a dwelling owned or leased by the taxpayer's spouse. However, a dwelling maintained by a full-time student enrolled in an undergraduate degree program is not considered a permanent place of abode regarding that student.

It's important to note that residency requirements and definitions can vary between different institutions and campuses within New York State. For instance, at SUNY campuses, students are generally considered New York State residents if they have established their domicile in the state for at least twelve months before the last day of the registration period of a particular term. Additionally, students with divorced or legally separated parents may acquire New York State residency if the custodial parent is a resident or if the student resides with a non-custodial parent who is a resident and intends to continue residing with them during their studies.

Non-immigrant students in certain visa categories are not eligible for resident tuition rates

The State University of New York (SUNY) defines residency for the purposes of determining eligibility for in-state tuition at SUNY state-operated campuses. Under the SUNY Board of Trustees regulations, a person whose domicile has been in the State of New York for at least one year immediately preceding the time of registration for any period of attendance is considered a New York resident for tuition payment purposes. All other persons are presumed to be out-of-state residents for such purposes, unless domiciliary status is demonstrated in accordance with the guidelines.

The following visa categories of non-immigrant aliens do not qualify for the resident rate of tuition:

• O – Aliens with extraordinary abilities in the sciences, arts, education, business, athletics, or motion pictures and television (O-2 visa holders are the only O category ineligible).
• P – Athletes, group entertainers, and reciprocal exchange program participants.
• Q – Participants in international cultural exchange programs.
• TN – Temporary workers under the NAFTA Trade Agreement.
• C – Students admitted as refugees, granted asylum, or granted withholding of deportation or removal.

Students submitting proof of refugee or asylum status or application pending status should be treated as immigrant aliens and permitted to provide evidence of a New York State domicile. Students who have filed or have an approved petition (Form I-130 or I-140) but have not yet applied for an adjustment of status are not eligible for in-state or resident tuition.

However, a qualified non-immigrant who has made a timely application for an extension of stay is eligible for in-state tuition. To "timely" file an application, one must file the application before their current period of authorized stay expires. The following visa categories of non-immigrant aliens may qualify for the resident rate of tuition if they otherwise meet the requirements:

• A – Ambassadors, diplomats, and certain other foreign officials and their families.
• E – Treaty traders/treaty investors, spouses, and children.
• G – Certain government or international organization officials and their families.
• K – Fiancé(e) or spouse of a U.S. citizen and dependent children.
• L – Intra-company transferees (e.g., managers who have worked abroad for a branch of a U.S. firm) and their spouse and children.
• N – Parents and children of certain officers and employees of international organizations who were granted permanent residency as special immigrants.

International students with divorced or separated parents may acquire New York residency

Firstly, students who are financially dependent on their parents or legal guardians are generally considered to have the same residency as their parents. In the case of divorced or separated parents, if the custodial parent is a New York State resident, the student is presumed to have acquired a New York State domicile.

Alternatively, if the student resides with a non-custodial parent who is a New York State resident and intends to continue living with that parent throughout their studies, they may also acquire New York residency.

It is important to note that physical presence in New York State alone does not establish domicile or residency. Campuses consider various documents and circumstances, including the duration of physical presence in New York, the state of residency of the student's family, New York State voter registration, driver's license, motor vehicle registration, real property ownership, residential rental lease, and income tax returns.

Additionally, non-immigrant international students in certain visa categories may be eligible for New York residency and resident tuition rates if they meet specific requirements. These visa categories include A, E, G, H-1B, H-1C, H-4, I, K, L, and N.

To summarize, international students with divorced or separated parents may acquire New York residency by meeting the criteria for dependent students or by independently establishing New York domicile through various means. It is advisable to contact individual campuses for specific guidance on residency determination and any exceptions that may apply.

International students can establish New York residency by meeting domicile criteria

International students can establish New York residency by meeting the domicile criteria. A domicile is a fixed, permanent home to which a person intends to return following an absence. A person may have multiple residences but only one domicile.

To establish New York residency, international students must first verify their immigrant status by providing a valid Permanent Resident Card. Once their immigrant status has been confirmed, they can proceed to meet the domicile criteria.

The State University of New York (SUNY) defines residency as a person whose domicile has been in the State of New York for at least one year immediately preceding the time of registration. This means that international students must establish their domicile in New York State for at least twelve months before the last day of the registration period of a particular term.

To determine a student's domicile, SUNY campuses consider various documents and circumstances. For financially dependent students, this includes information relating to the parents or legal guardian. Some of the documents that may be considered include:

• Duration of physical presence in New York
• State of residency of the student's family
• New York State voter registration
• New York State driver's license
• New York State income tax returns
• New York State residential rental lease

It is important to note that students who are domiciled in New York State primarily to attend college do not meet the twelve-month residency requirement. Additionally, non-immigrants admitted to the United States in categories that prohibit them from establishing a residence are not eligible for resident tuition rates.

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