{"id":326,"date":"2026-01-13T22:45:08","date_gmt":"2026-01-13T13:45:08","guid":{"rendered":"https:\/\/enrolledagent.watson.jp\/wordpress\/?p=326"},"modified":"2026-01-16T14:04:04","modified_gmt":"2026-01-16T05:04:04","slug":"it-203-a-b","status":"publish","type":"post","link":"https:\/\/enrolledagent.watson.jp\/wordpress\/2026\/01\/13\/it-203-a-b\/","title":{"rendered":"Form IT-203-A\/B\u306b\u3064\u3044\u3066"},"content":{"rendered":"\n<p>\u3010\u3053\u306e\u8a18\u4e8b\u306f2026\u5e741\u670816\u65e5\u306b\u4f5c\u6210\u3055\u308c\u307e\u3057\u305f\u3011<\/p>\n\n\n\n<p>\u3053\u306e\u8a18\u4e8b\u306f<a href=\"https:\/\/enrolledagent.watson.jp\/wordpress\/2026\/01\/13\/new-york-mctmt\/\" data-type=\"link\" data-id=\"https:\/\/enrolledagent.watson.jp\/wordpress\/2026\/01\/13\/new-york-mctmt\/\" target=\"_blank\" rel=\"noreferrer noopener\">MCTMT\u306e\u8a18\u4e8b<\/a>\u3068\u5bc6\u63a5\u306a\u95a2\u308f\u308a\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u300c<a href=\"https:\/\/www.tax.ny.gov\/pdf\/current_forms\/it\/it203ai.pdf\" data-type=\"link\" data-id=\"https:\/\/www.tax.ny.gov\/pdf\/current_forms\/it\/it203ai.pdf\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">Form IT-203-A<\/a>\u300d\u3068\u300c<a href=\"https:\/\/www.tax.ny.gov\/pdf\/2025\/inc\/it203i_2025.pdf\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">Form IT-203-B<\/a>\u300d\u306f\u3044\u305a\u308c\u3082\u53ce\u5165\u306e\u5272\u308a\u5f53\u3066\u3092\u3059\u308b\u305f\u3081\u306e\u66f8\u985e\u3067\u3059\u3002\u672c\u8a18\u4e8b\u3067\u306f\u3001\u5404Form\u306einstruction\u3092\u30d9\u30fc\u30b9\u306b\u3001\u57fa\u672c\u7684\u306a\u90e8\u5206\u3092\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">IT-203-A\u3092\u4f7f\u3046\u8005<\/h2>\n\n\n\n<p>IT-203-A\u306f3\u3064\u306e\u7528\u9014\u304c\u3042\u308a\u307e\u3059\uff1a<br>&#8211; NY\u5dde\u5185\u5916\u3067\u30d3\u30b8\u30cd\u30b9\u3059\u308bNY\u975e\u5c45\u4f4f\u8005\u304c\u3001NY\u5dde\u5185\u306eincome\u306e\u5272\u5f53\u984d\u3092\u7b97\u51fa<br>&#8211; MTCD Zone 1\u5185\u5916\u3067\u30d3\u30b8\u30cd\u30b9\u3059\u308b\u8005\u304c\u3001\u540cZone\u306eincome\u5272\u5f53\u984d\u3092\u7b97\u51fa<br>&#8211; MTCD Zone 2\u5185\u5916\u3067\u30d3\u30b8\u30cd\u30b9\u3059\u308b\u8005\u304c\u3001\u540cZone\u306eincome\u5272\u5f53\u984d\u3092\u7b97\u51fa<br>\ud83e\udd14<span style=\"color:#008080\">\u3057\u305f\u304c\u3063\u3066\u3001\u6700\u5927\u30673\u679a\u306eIT-203-A\u3092\u500b\u4eba\u7533\u544a\u306b\u6dfb\u4ed8\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<br><small>\u63d0\u51fa\u3059\u3079\u304d\u679a\u6570\u304c\u308f\u304b\u308a\u306b\u304f\u3044\u30b1\u30fc\u30b9\u306b\u3064\u3044\u3066\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u88dc\u8db3\u3057\u307e\u3059\uff1a<br>&#8211; NY\u975e\u5c45\u4f4f\u8005\u304c\u5dde\u5185\u30d3\u30b8\u30cd\u30b9\u3092\u3072\u3068\u3064\u306eZone\u3067\u306e\u307f\u884c\u3063\u3066\u3044\u308b \u2192 1\u679a<br>&#8211; NY\u975e\u5c45\u4f4f\u8005\u304c\u3072\u3068\u3064\u306eZone\u306e\u5185\u5916\u304a\u3088\u3073NY\u5dde\u5185\u5916\u3067\u30d3\u30b8\u30cd\u30b9\u3092\u3057\u3066\u3044\u308b \u2192 2\u679a<\/small><\/span><\/p>\n\n\n\n<p>\u3053\u3053\u3067\u3044\u3046\u300c\u30a8\u30ea\u30a2\u5916\u3067\u30d3\u30b8\u30cd\u30b9\u3059\u308b\u300d\u306f\u300c\u30c7\u30b9\u30af\u30fb\u30aa\u30d5\u30a3\u30b9\u30fb\u5e97\u8217\u30fb\u5009\u5eab\u30fb\u5de5\u5834\u30fb\u4ee3\u7406\u5e97\u3084\u305d\u306e\u4ed6\u30d3\u30b8\u30cd\u30b9\u304c\u4f53\u7cfb\u7684\u304b\u3064\u5b9a\u671f\u7684\u306b\u884c\u308f\u308c\u308b\u5834\u6240\u3092\u3001\u30a8\u30ea\u30a2\u306e\u5916\u3067\u4fdd\u6709\u30fb\u7dad\u6301\u30fb\u64cd\u4f5c\u30fb\u5360\u6709\u3057\u3066\u3044\u308b\u3053\u3068\u300d\u3092\u610f\u5473\u3057\u307e\u3059\u3002<br>\u5358\u306b\u5076\u767a\u7684\u3084\u5206\u96e2\u3055\u308c\u305f\u30d3\u30b8\u30cd\u30b9\u53d6\u5f15\u3092\u30a8\u30ea\u30a2\u5916\u3067\u884c\u3063\u3066\u3044\u308b\u3060\u3051\u3067\u306f\u3001\u5f53\u8a72\u30d3\u30b8\u30cd\u30b9\u3092\u30a8\u30ea\u30a2\u5916\u306e\u3082\u306e\u3068\u8003\u3048\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002\u307e\u305f\u3001\u30a8\u30ea\u30a2\u5916\u306b\u901a\u5e38\u306e\u30d3\u30b8\u30cd\u30b9\u306e\u5834\u6240\u3092\u6301\u3063\u3066\u3044\u306a\u3044\u5834\u5408\u3001\u305f\u3068\u3048\u7d0d\u7a0e\u8005\u3084\u4ee3\u7406\u4eba\u304c\u30a8\u30ea\u30a2\u5916\u3078\u51fa\u5f35\u3057\u3066\u3044\u305f\u3068\u3057\u3066\u3082\u3001\u30a8\u30ea\u30a2\u5916\u306e\u53ce\u5165\u3068\u3057\u3066\u5272\u308a\u5f53\u3066\u3089\u308c\u308b\u90e8\u5206\u306f\u30bc\u30ed\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">IT-203-A\u306e\u5272\u308a\u5f53\u3066\u306e\u8003\u3048\u65b9<\/h2>\n\n\n\n<p>\u57fa\u672c\u7684\u306b\u306f\u5e33\u7c3f\u306b\u57fa\u3065\u3044\u3066\u53ce\u5165\u3092\u5272\u308a\u5f53\u3066\u307e\u3059\u3002\u305d\u306e\u5834\u5408\u306fIT-203-A\u3060\u3051\u3092\u57cb\u3081\u308c\u3070OK\u3067\u3059\u3002\u3067\u3059\u304c\u3001\u5e33\u7c3f\u304b\u3089\u6c7a\u5b9a\u3067\u304d\u306a\u3044\u5834\u5408\u306fSchedule B\u3082\u57cb\u3081\u306a\u304f\u3066\u306f\u3044\u3051\u307e\u305b\u3093\u3002<br>\u4eee\u306bSchedule B\u304c\u30d3\u30b8\u30cd\u30b9\u5272\u5408\u306e\u5b9f\u614b\u3092\u3046\u307e\u304f\u8868\u3057\u3066\u304a\u3089\u305a\u3001\u5225\u306e\u65b9\u6cd5\u3067\u5272\u308a\u5f53\u3066\u3092\u8a08\u7b97\u3059\u308b\uff08\u305d\u306e\u5834\u5408\u306f\u8a73\u7d30\u306a\u8aac\u660e\u3092\u5225\u9014\u6dfb\u4ed8\u3059\u308b\uff09\u5834\u5408\u3067\u3042\u3063\u3066\u3082\u3001\u3044\u3063\u305f\u3093Schedule B\u306f\u57cb\u3081\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<br>\ud83e\udd14<span style=\"color:#008080\">\u5b9f\u614b\u304c\u3069\u3046\u3067\u3042\u308c\u3001Schedule B\u3092\u57cb\u3081\u308b\u305f\u3081\u306e\u60c5\u5831\u306f\u304a\u5ba2\u69d8\u304b\u3089\u9810\u304b\u3089\u306a\u3044\u3068\u3044\u3051\u307e\u305b\u3093\u306d\u3002<\/span><\/p>\n\n\n\n<p>\u305f\u3060\u3057\u3001\u4e0d\u52d5\u7523\u8cc3\u8cb8\u306b\u3064\u3044\u3066\u306f\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002\u8cc3\u6599\u53ce\u652f\u3001\u58f2\u5374\u30fb\u4ea4\u63db\u30fb\u51e6\u5206\u306b\u4f34\u3046\u640d\u76ca\u306f\u5272\u308a\u5f53\u3066\u306e\u5bfe\u8c61\u3068\u306f\u306a\u308a\u307e\u305b\u3093\u3002\u3053\u308c\u3089\u306f\u5b8c\u5168\u306b\u7269\u4ef6\u6240\u5728\u5730\u306b\u7d10\u3065\u3044\u305f\u3082\u306e\u3068\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">IT-203-A\u306e\u8a18\u8f09\u65b9\u6cd5<\/h2>\n\n\n\n<p>IT-203-A\u306f2\u3064\u306e\u30d1\u30fc\u30c8\u306b\u5206\u304b\u308c\u3066\u3044\u307e\u3059\u3002\u307e\u305a\u306fSchedule A\u307e\u3067\u898b\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"534\" src=\"https:\/\/enrolledagent.watson.jp\/wordpress\/wp-content\/uploads\/2026\/01\/image-4-1024x534.png\" alt=\"\" class=\"wp-image-333\" srcset=\"https:\/\/enrolledagent.watson.jp\/wordpress\/wp-content\/uploads\/2026\/01\/image-4-1024x534.png 1024w, https:\/\/enrolledagent.watson.jp\/wordpress\/wp-content\/uploads\/2026\/01\/image-4-300x157.png 300w, https:\/\/enrolledagent.watson.jp\/wordpress\/wp-content\/uploads\/2026\/01\/image-4-768x401.png 768w, https:\/\/enrolledagent.watson.jp\/wordpress\/wp-content\/uploads\/2026\/01\/image-4.png 1223w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>Schedule A\u3067\u306f\u3001\u7d0d\u7a0e\u8005\u304c\u30d3\u30b8\u30cd\u30b9\u3092\u884c\u3063\u3066\u3044\u308b\u5834\u6240\u3092\u3059\u3079\u3066\u8a18\u8f09\u3057\u307e\u3059\u3002<br>\u307e\u305f\u3001\u660e\u3089\u304b\u306b\u30a8\u30ea\u30a2\u5185\u306e\u53ce\u5165\u3067\u3042\u308b\u3068\u3044\u3046\u3053\u3068\u304c\u308f\u304b\u308b\u3088\u3046\u306b\u53e3\u5ea7\u3092\u4fdd\u6709\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u300cIncome (or net earnings&#8230;\u300d\u306b\u30c1\u30a7\u30c3\u30af\u3092\u5165\u308c\u3001Schedule B\u306b\u306f\u4f55\u3082\u8a18\u5165\u3057\u306a\u3044\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>\u6b21\u306bSchedule B\u3067\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"959\" height=\"637\" src=\"https:\/\/enrolledagent.watson.jp\/wordpress\/wp-content\/uploads\/2026\/01\/image-5.png\" alt=\"\" class=\"wp-image-334\" srcset=\"https:\/\/enrolledagent.watson.jp\/wordpress\/wp-content\/uploads\/2026\/01\/image-5.png 959w, https:\/\/enrolledagent.watson.jp\/wordpress\/wp-content\/uploads\/2026\/01\/image-5-300x199.png 300w, https:\/\/enrolledagent.watson.jp\/wordpress\/wp-content\/uploads\/2026\/01\/image-5-768x510.png 768w\" sizes=\"auto, (max-width: 959px) 100vw, 959px\" \/><\/figure>\n\n\n\n<p>\u88dc\u8db3\u8aac\u660e\u304c\u5fc5\u8981\u306a\u306e\u306f\u4ee5\u4e0b\u3067\u3059\u3002<\/p>\n\n\n\n<p>(1) Line 1\u306eReal property owned\u306f\u3001\u5e73\u5747\u306eadjusted basis\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002\u3064\u307e\u308a\u3001\u671f\u9996\u6642\u70b9\u304a\u3088\u3073\u671f\u672b\u6642\u70b9\u3067\u306eadjusted basis\u3092\u8db3\u3057\u30662\u3067\u5272\u3063\u305f\u6570\u5024\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>(2) Line 2\u306eReal property rented from others\u306b\u306f\u6642\u4fa1\u3092\u8a18\u5165\u3057\u307e\u3059\u304c\u3001\u901a\u5e38\u306f\u5f53\u8a72\u8ab2\u7a0e\u5e74\u5ea6\u306b\u652f\u6255\u3046\u3079\u304dgross\u306e\u8cc3\u6599\u306e8\u500d\u304c\u6570\u5024\u3068\u3057\u3066\u63a1\u7528\u3055\u308c\u307e\u3059\u3002<br>\u3053\u3053\u306b\u306f\u3044\u308f\u3086\u308b\u8cc3\u6599\u306e\u307b\u304b\u3001\u8cc3\u6599\u306b\u52a0\u3048\u3066 or \u4ee3\u308f\u308a\u306b\u652f\u6255\u3046\u8cbb\u7528\u3082\u542b\u307e\u308c\u307e\u3059\u3002\u3064\u307e\u308a\u3001\u5404\u7a2e\u5951\u7d04\u306b\u57fa\u3065\u304d\u652f\u6255\u3046\u5229\u606f\u30fb\u7a0e\u30fb\u4fdd\u967a\u6599\u30fb\u4fee\u7e55\u8cbb\u306a\u3069\u3082\u542b\u3081\u306a\u304f\u3066\u306f\u3044\u3051\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>(3) Line 5\u306ePayroll\u306b\u304a\u3044\u3066\u306f\u3001independent contractor\u3084independent sales agents\u7b49\u306b\u652f\u6255\u3063\u305f\u5831\u916c\u3092\u542b\u3081\u3066\u306f\u3044\u3051\u307e\u305b\u3093\u3002\u3057\u304b\u3057\u3001line 6\u306eGross income\u306f\u3001\u305d\u308c\u3089\u306e\u8005\u306b\u3088\u3063\u3066\u58f2\u308a\u4e0a\u3052\u3089\u308c\u305f\u91d1\u984d\u3082\u542b\u3081\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>(4) Line 5\u306ePayroll\u306eColumn B\u306b\u306f\u30a8\u30ea\u30a2\u306b\u7d10\u3065\u3044\u305f\u91d1\u984d\u3092\u8a18\u5165\u3057\u307e\u3059\u304c\u3001\u3053\u3053\u3067\u3044\u3046\u300c\u7d10\u3065\u3044\u305f\u300d\u306f\u3001\u30a8\u30ea\u30a2\u5185\u3067\u50cd\u3044\u3066\u3044\u308b\u5834\u5408\u306e\u307b\u304b\u3001\u305d\u3053\u304b\u3089\u51fa\u5f35\u3057\u305f\u308a\u55b6\u696d\u306e\u305f\u3081\u5916\u51fa\u3057\u305f\u308a\u3057\u3066\u3044\u308b\u5834\u5408\u3082\u542b\u307f\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">IT-203-B\u3092\u4f7f\u3046\u8005<\/h2>\n\n\n\n<p>\u5148\u307b\u3069\u306eIT-203-A\u306f\u3044\u308f\u3070\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u305f\u3081\u306e\u5272\u308a\u5f53\u3066\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8\u3067\u3057\u305f\u3002\u4ed6\u65b9\u3001\u3053\u3053\u304b\u3089\u8ff0\u3079\u3066\u3044\u304fIT-203-B\u306f\u7d66\u4e0e\u53ce\u5165\u3092\u5f97\u3066\u3044\u308b\u8005\u306e\u305f\u3081\u306e\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8\u3067\u3059\u3002<br>\ud83e\udd14<span style=\"color:#008080\">\u6df7\u4e71\u3092\u907f\u3051\u308b\u305f\u3081\u306b\u88dc\u8db3\u3067\u3059\uff1aMCTMT\u306f\u500b\u4eba\u4e8b\u696d\u4e3b\u3084\u96c7\u7528\u4e3b\u306b\u8ab2\u305b\u3089\u308c\u308b\u7a0e\u91d1\u3067\u3059\u306e\u3067\u3001\u7d66\u4e0e\u53ce\u5165\u3060\u3051\u3092\u53d7\u3051\u53d6\u3063\u3066\u3044\u308b\u8005\u3067\u3042\u308c\u3070MCTMT\u306e\u8a08\u7b97\u306f\u5fc5\u8981\u3042\u308a\u307e\u305b\u3093\u3002\u3057\u305f\u304c\u3063\u3066\u3001IT-203-B\u3067\u306fMCTMT\u4e91\u3005\u3068\u3044\u3046\u8b70\u8ad6\u306f\u51fa\u3066\u3053\u305a\u3001\u3042\u304f\u307e\u3067NY\u5dde\u5185\u5916\u306e\u53ce\u5165\u306e\u5272\u308a\u5f53\u3066\u304c\u884c\u308f\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n\n\n\n<p>\u5177\u4f53\u7684\u306b\u306f\u3001\u975e\u5c45\u4f4f\u8005\u30fb\u90e8\u5206\u5c45\u4f4f\u8005\u304c\u63d0\u51fa\u3059\u308bForm IT-203\u306eline 1\uff08\u4e0b\u8a18\u30cf\u30a4\u30e9\u30a4\u30c8\u90e8\u5206\uff09\u306eFederal amount\u306b\u5dde\u5185\u5916\u3067\u7a3c\u5f97\u3057\u305f\u7d66\u4e0e\u53ce\u5165\u304c\u542b\u307e\u308c\u308b\u5834\u5408\u3001IT-203-B\u3092\u4f7f\u3063\u3066\u5f53\u8a72\u7d66\u4e0e\u53ce\u5165\u3092\u5dde\u5185\u5916\u306b\u304d\u3061\u3093\u3068\u5272\u308a\u5f53\u3066\u306a\u304f\u3066\u306f\u3044\u3051\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"127\" src=\"https:\/\/enrolledagent.watson.jp\/wordpress\/wp-content\/uploads\/2026\/01\/image-6-1024x127.png\" alt=\"\" class=\"wp-image-335\" srcset=\"https:\/\/enrolledagent.watson.jp\/wordpress\/wp-content\/uploads\/2026\/01\/image-6-1024x127.png 1024w, https:\/\/enrolledagent.watson.jp\/wordpress\/wp-content\/uploads\/2026\/01\/image-6-300x37.png 300w, https:\/\/enrolledagent.watson.jp\/wordpress\/wp-content\/uploads\/2026\/01\/image-6-768x95.png 768w, https:\/\/enrolledagent.watson.jp\/wordpress\/wp-content\/uploads\/2026\/01\/image-6.png 1226w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>\u203b\u30d3\u30b8\u30cd\u30b9\u306e\u6210\u679c\u91cf\u3068\u53ce\u5165\u91d1\u984d\u304c\u76f4\u63a5\u95a2\u4fc2\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u3067\u3042\u3063\u3066\u3082\uff08\u4f8b\uff1a\u6642\u7d66\u5236\uff09\u3001IT-203-B\u306e\u5272\u308a\u5f53\u3066\u306f\u5fc5\u8981\u3067\u3059\u3002<br>\u203b\u5408\u7b97\u7533\u544a\u3092\u3057\u3066\u3044\u308b\u5834\u5408\u3067\u3082\u3001IT-203-B\u306f\u305d\u308c\u305e\u308c\u63d0\u51fa\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">IT-203-B\u306e\u8a18\u8f09\u65b9\u6cd5<\/h2>\n\n\n\n<p>\u307e\u305a\u306fSchedule A\u3092\u898b\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"494\" src=\"https:\/\/enrolledagent.watson.jp\/wordpress\/wp-content\/uploads\/2026\/01\/image-7-1024x494.png\" alt=\"\" class=\"wp-image-336\" srcset=\"https:\/\/enrolledagent.watson.jp\/wordpress\/wp-content\/uploads\/2026\/01\/image-7-1024x494.png 1024w, https:\/\/enrolledagent.watson.jp\/wordpress\/wp-content\/uploads\/2026\/01\/image-7-300x145.png 300w, https:\/\/enrolledagent.watson.jp\/wordpress\/wp-content\/uploads\/2026\/01\/image-7-768x371.png 768w, https:\/\/enrolledagent.watson.jp\/wordpress\/wp-content\/uploads\/2026\/01\/image-7.png 1098w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>Work days\uff08\u52e4\u52d9\u65e5\uff09\u306e\u53d6\u6271\u3044\u306f\u8981\u6ce8\u610f\u3067\u3059\u3002\u52e4\u52d9\u65e5\u3068\u306f\u300c\u4ed5\u4e8b\u306e\u901a\u5e38\u306e\u696d\u52d9\u3092\u9042\u884c\u3059\u308b\u7fa9\u52d9\u304c\u3042\u308b\u65e5\u300d\u306e\u3053\u3068\u3067\u3059\u3002<br>\ud83e\udd14<span style=\"color:#008080\">\u30aa\u30d5\u30a3\u30b9\u306b\u884c\u3063\u305f\u304b\u3069\u3046\u304b\u3067\u306f\u5224\u65ad\u3055\u308c\u307e\u305b\u3093\u306e\u3067\u3001\u30ea\u30e2\u30fc\u30c8\u30ef\u30fc\u30af\u3057\u305f\u65e5\u3082NY\u7a0e\u6cd5\u4e0a\u306f\u300c\u52e4\u52d9\u65e5\u300d\u3068\u3057\u3066\u6271\u3046\u308f\u3051\u3067\u3059\u306d\u3002<\/span><\/p>\n\n\n\n<p>\u300c\u5dde\u5916\u52e4\u52d9\u65e5\u300d\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u308b\u305f\u3081\u306b\u306f\u3001\u300c\u96c7\u7528\u4e3b\u304c\u3044\u308b\u5834\u6240\u3067\u306f\u901a\u5e38\u9042\u884c\u3067\u304d\u306a\u3044\u3088\u3046\u306a\u696d\u52d9\u3092\u3057\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u300d\u3067\u5224\u65ad\u3092\u3057\u307e\u3059\u3002\u5358\u306b\u5dde\u5916\u3067\u52e4\u52d9\u3057\u3066\u3082\u3089\u3046\u65b9\u304c\u4fbf\u5229\u3060\u304b\u3089\u3001\u3068\u3044\u3046\u7406\u7531\u3067\u306f\u300c\u5dde\u5916\u52e4\u52d9\u65e5\u300d\u306b\u30ab\u30a6\u30f3\u30c8\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u307e\u305f\u3001\u81ea\u5b85\u52e4\u52d9\u65e5\u304c\u5dde\u5185\u52e4\u52d9\u65e5\u3068\u306a\u308b\u305f\u3081\u306b\u306f\u3001\u5f93\u696d\u54e1\u304c\u5272\u308a\u5f53\u3066\u3089\u308c\u305f\u4ed5\u4e8b\u5834\u3084\u4e3b\u305f\u308b\u4ed5\u4e8b\u5834\uff08\u4eee\u306b\u300c\u6240\u5c5e\u30aa\u30d5\u30a3\u30b9\u300d\u3068\u547c\u3073\u307e\u3059\uff09\u304c\u5dde\u5185\u306b\u5b58\u3057\u306a\u3051\u308c\u3070\u3044\u3051\u307e\u305b\u3093\u3002\u6240\u5c5e\u30aa\u30d5\u30a3\u30b9\u304c\u5dde\u5916\u306b\u3042\u308c\u3070\u3001\u81ea\u5b85\u52e4\u52d9\u65e5\u306f\u5dde\u5916\u52e4\u52d9\u65e5\u3068\u306a\u308a\u307e\u3059\u3002\u3064\u307e\u308a\u3001\u5927\u5207\u306a\u306e\u306f\u5f53\u8a72\u5f93\u696d\u54e1\u306e\u6240\u5c5e\u30aa\u30d5\u30a3\u30b9\u304c\u3069\u3053\u304b\u3068\u3044\u3046\u70b9\u3067\u3059\u306d\u3002<br><span style=\"color:#008080\">\ud83e\udd14\u305f\u3060\u3057\u3001\u5dde\u5916\u306b\u3042\u308b\u81ea\u5b85\u517c\u4e8b\u52d9\u6240\u304cbona fide employer office\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u3066\u3044\u308c\u3070\u3001\u81ea\u5b85\u52e4\u52d9\u65e5\u3082\u5dde\u5916\u52e4\u52d9\u65e5\u3068\u306a\u308a\u307e\u3059\u3002Bona fide employer office\u306e\u5b9a\u7fa9\u306f<a href=\"https:\/\/www.tax.ny.gov\/pdf\/memos\/income\/m06_5i.pdf\" data-type=\"link\" data-id=\"https:\/\/www.tax.ny.gov\/pdf\/memos\/income\/m06_5i.pdf\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">TSB-M-06(5)I<\/a>\u306b\u8a18\u8f09\u3055\u308c\u3066\u304a\u308a\u3001\u300c\u4e3b\u8981\u56e0\u3092\u6e80\u305f\u3059\u300d\u307e\u305f\u306f\u300c\u6700\u4f4e4\u3064\u306e\u526f\u8981\u56e0\u30683\u3064\u306e\u4ed6\u8981\u56e0\u3092\u6e80\u305f\u3059\u300d\u306a\u3089\u3070\u3001\u5f53\u8a72\u81ea\u5b85\u517c\u4e8b\u52d9\u6240\u3092bona fide employer office\u3068\u8a8d\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u6df1\u304f\u306f\u7acb\u3061\u5165\u308a\u307e\u305b\u3093\u304c\u3001\u4e3b\u8981\u56e0\u306e\u307f\u8efd\u304f\u89e6\u308c\u3066\u304a\u304f\u3068\u300c\u81ea\u5b85\u517c\u4e8b\u52d9\u6240\u306e\u4e2d\u307e\u305f\u306f\u8fd1\u304f\u306b\u5c02\u9580\u7684\u8a2d\u5099\u304c\u3042\u308a\u3001\u96c7\u7528\u4e3b\u306e\u5834\u6240\u306b\u306f\u305d\u308c\u304c\u306a\u3044\u300d\u3067\u3059\u3002<\/span><\/p>\n\n\n\n<p>\u5404line\u306e\u8aac\u660e\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\uff1a<\/p>\n\n\n\n<p>(1) Line 1a\u306f\u5f53\u8a72\u8077\u5834\u306b\u96c7\u7528\u3055\u308c\u3066\u3044\u308b\u671f\u9593\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002\u901a\u5e74\u3092\u901a\u3057\u3066\u52e4\u52d9\u3057\u3066\u3044\u308b\u306e\u3067\u3042\u308c\u3070\u3001\u57fa\u672c\u7684\u306b365\u65e5\u3068\u306a\u308b\u306f\u305a\u3067\u3059\u3002<br>\u306a\u304a\u3001\u9014\u4e2d\u3067\u8ee2\u8077\u3057\u305f\u5834\u5408\u306fline 2a\u306b2\u793e\u76ee\u3067\u306e\u52e4\u52d9\u671f\u9593\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>(2) Line 1o\u306b\u306fNY\u975e\u5c45\u4f4f\u8005\u671f\u9593\u306b\u53d7\u3051\u53d6\u3063\u305f\u7d66\u4e0e\u7b49\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002\u5e74\u306e\u9014\u4e2d\u3067NY\u5dde\u3092\u8ee2\u51fa\u3082\u3057\u304f\u306f\u8ee2\u5165\u3057\u305f\u5834\u5408\u3001\u5c45\u4f4f\u671f\u9593\u306b\u7a3c\u5f97\u3057\u305f\u7d66\u4e0e\u306f\u542b\u3081\u3066\u306f\u3044\u3051\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>(3) \u8907\u6570\u306e\u8077\u5834\u306b\u52e4\u52d9\u3057\u3066\u3044\u305f\u7d0d\u7a0e\u8005\u3067\u3042\u308c\u3070\u3001line p\uff081p, 2p, 3p&#8230;\uff09\u304c\u8907\u6570\u5b58\u5728\u3059\u308b\u306f\u305a\u3067\u3059\u3002Line 1p\u306b\u306f\u3001\u305d\u308c\u3089\u3092\u5408\u8a08\u3057\u305f\u91d1\u984d\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002\u307e\u305f\u3001\u592b\u5a66\u5408\u7b97\u7533\u544a\u306e\u5834\u5408\u306f\u3001\u914d\u5076\u8005\u306eIT-203-B\u306eline p\u306b\u66f8\u304b\u308c\u305f\u91d1\u984d\u3082\u5408\u7b97\u3057\u3066\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u6b21\u306bSchedule B\u3092\u898b\u307e\u3059\u3002<br>\u3053\u306eSchedule\u306f\u3001Form IT-203 item H\uff08\u4e0b\u8a18\u30cf\u30a4\u30e9\u30a4\u30c8\u90e8\u5206\uff09\u306bYes\u3068\u56de\u7b54\u3057\u305f\u5834\u5408\u306b\u8a18\u5165\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"488\" height=\"74\" src=\"https:\/\/enrolledagent.watson.jp\/wordpress\/wp-content\/uploads\/2026\/01\/image-9.png\" alt=\"\" class=\"wp-image-338\" srcset=\"https:\/\/enrolledagent.watson.jp\/wordpress\/wp-content\/uploads\/2026\/01\/image-9.png 488w, https:\/\/enrolledagent.watson.jp\/wordpress\/wp-content\/uploads\/2026\/01\/image-9-300x45.png 300w\" sizes=\"auto, (max-width: 488px) 100vw, 488px\" \/><\/figure>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"407\" src=\"https:\/\/enrolledagent.watson.jp\/wordpress\/wp-content\/uploads\/2026\/01\/image-8-1024x407.png\" alt=\"\" class=\"wp-image-337\" srcset=\"https:\/\/enrolledagent.watson.jp\/wordpress\/wp-content\/uploads\/2026\/01\/image-8-1024x407.png 1024w, https:\/\/enrolledagent.watson.jp\/wordpress\/wp-content\/uploads\/2026\/01\/image-8-300x119.png 300w, https:\/\/enrolledagent.watson.jp\/wordpress\/wp-content\/uploads\/2026\/01\/image-8-768x305.png 768w, https:\/\/enrolledagent.watson.jp\/wordpress\/wp-content\/uploads\/2026\/01\/image-8.png 1087w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>\u3053\u3053\u3067\u3044\u3046living quarter\u306b\u306f\u901a\u5e74\u4f7f\u7528\u306b\u9069\u3057\u305f\u3042\u3089\u3086\u308b\u4f4f\u5c45\u306e\u3046\u3061\u3001\u7d0d\u7a0e\u8005\u3082\u3057\u304f\u306f\u914d\u5076\u8005\u304c\u4fdd\u6709\u3042\u308b\u3044\u306f\u8cbb\u7528\u8ca0\u62c5\u3057\u3066\u3044\u305f\u308a\u3001\u7d0d\u7a0e\u8005\u304c\u4f7f\u7528\u3059\u308b\u305f\u3081\u306b\u4ed6\u8005\u30fb\u5bb6\u65cf\u30fb\u96c7\u7528\u4e3b\u304c\u4fdd\u6709\u3057\u3066\u3044\u305f\u308a\u3059\u308b\u3082\u306e\u3092\u6307\u3057\u307e\u3059\u3002<br>\ud83e\udd14<span style=\"color:#008080\">\u60f3\u5b9a\u3057\u3046\u308b\u300c\u5bb6\u300d\u306f\u3001\u3060\u3044\u305f\u3044living quarter\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u305d\u3046\u3067\u3059\u306d\u3002<\/span><\/p>\n\n\n\n<p>\u592b\u5a66\u5408\u7b97\u306e\u7d0d\u7a0e\u8005\u306e\u5834\u5408\u3001NY\u5dde\u3067\u904e\u3054\u3057\u305f\u65e5\u6570\u304c\u592b\u5a66\u9593\u3067\u7570\u306a\u308b\u306e\u3067\u3042\u308c\u3070\u3001\u3088\u308a\u591a\u3044\u65e5\u6570\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<br>\u307e\u305f\u3001\u5358\u306b\u5dde\u3092\u98db\u884c\u6a5f\u30fb\u96fb\u8eca\u30fb\u30d0\u30b9\u7b49\u306e\u901a\u5e38\u306e\u79fb\u52d5\u624b\u6bb5\u3067\u901a\u904e\u3057\u305f\u3060\u3051\u306e\u65e5\u306f\u3001\u5dde\u6ede\u5728\u65e5\u306b\u306f\u30ab\u30a6\u30f3\u30c8\u3057\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u306a\u304a\u3001item H\u304cYes\u3067\u3042\u308a\u3001\u5dde\u5185\u306b184\u65e5\uff08\u4e38\u4e00\u65e5\u3067\u306a\u304f\u3068\u30821\u65e5\u3068\u30ab\u30a6\u30f3\u30c8\uff09\u4ee5\u4e0a\u6ede\u5728\u3057\u3066\u3044\u305f\u5834\u5408\u3001NY\u7a0e\u52d9\u4e0a\u306e\u300c\u5c45\u4f4f\u8005\u300d\u6271\u3044\u306b\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u5c45\u4f4f\u8005\u3067\u3042\u308c\u3070\u3001Form IT-203\u3067\u306f\u306a\u304fForm IT-201\u3092\u63d0\u51fa\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<br>\ud83e\udd14<span style=\"color:#008080\">NY\u5dde\u306b\u304a\u3051\u308bresident, nonresident, part-year resident\u306e\u5b9a\u7fa9\u306b\u3064\u3044\u3066\u306f<a href=\"https:\/\/enrolledagent.watson.jp\/wordpress\/?p=339\" data-type=\"link\" data-id=\"https:\/\/enrolledagent.watson.jp\/wordpress\/?p=339\" target=\"_blank\" rel=\"noreferrer noopener\">\u3053\u3061\u3089<\/a>\u306e\u8a18\u4e8b\u3067\u8a73\u8aac\u3057\u307e\u3057\u305f\u3002<br>\ud83e\udd14\u305f\u3060\u3057\u3001Form IT-201\u3092\u4f7f\u3046\u5834\u5408\u3067\u3082\u3001MCTD\u306b\u5272\u308a\u5f53\u3066\u308b\u30d1\u30fc\u30bb\u30f3\u30c6\u30fc\u30b8\u3092\u8a08\u7b97\u3059\u308b\u305f\u3081\u306b IT-203-A\u304c\u767b\u5834\u3059\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002\u540c\u3058\u8a08\u7b97\u3092\u3059\u308b\u3060\u3051\u306a\u306e\u3067\u3001\u72ec\u7acb\u3057\u3066\u300cIT-201-A\u300d\u307f\u305f\u3044\u306a\u3082\u306e\u3092\u7528\u610f\u3059\u308b\u5fc5\u8981\u306f\u306a\u3044\u3067\u3059\u3088\u306d\u3002<\/span><\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p>\u6b21\u306bSchedule C\u3092\u898b\u3066\u307f\u307e\u3057\u3087\u3046\u3002\u3053\u308c\u306f<br><small>\u203bElibigle student 2\u30683\u306e\u69cb\u9020\u306f1\u3068\u540c\u3058\u306a\u306e\u3067\u5272\u611b\u3002<\/small><\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"396\" src=\"https:\/\/enrolledagent.watson.jp\/wordpress\/wp-content\/uploads\/2026\/01\/image-10-1024x396.png\" alt=\"\" class=\"wp-image-340\" srcset=\"https:\/\/enrolledagent.watson.jp\/wordpress\/wp-content\/uploads\/2026\/01\/image-10-1024x396.png 1024w, https:\/\/enrolledagent.watson.jp\/wordpress\/wp-content\/uploads\/2026\/01\/image-10-300x116.png 300w, https:\/\/enrolledagent.watson.jp\/wordpress\/wp-content\/uploads\/2026\/01\/image-10-768x297.png 768w, https:\/\/enrolledagent.watson.jp\/wordpress\/wp-content\/uploads\/2026\/01\/image-10.png 1089w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"64\" src=\"https:\/\/enrolledagent.watson.jp\/wordpress\/wp-content\/uploads\/2026\/01\/image-11-1024x64.png\" alt=\"\" class=\"wp-image-341\" srcset=\"https:\/\/enrolledagent.watson.jp\/wordpress\/wp-content\/uploads\/2026\/01\/image-11-1024x64.png 1024w, https:\/\/enrolledagent.watson.jp\/wordpress\/wp-content\/uploads\/2026\/01\/image-11-300x19.png 300w, https:\/\/enrolledagent.watson.jp\/wordpress\/wp-content\/uploads\/2026\/01\/image-11-768x48.png 768w, https:\/\/enrolledagent.watson.jp\/wordpress\/wp-content\/uploads\/2026\/01\/image-11.png 1081w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>\u3082\u3057\u7d0d\u7a0e\u8005\u30fb\u914d\u5076\u8005\u30fb\u88ab\u6276\u990a\u5bb6\u65cf\u304c\u9ad8\u7b49\u6559\u80b2\u306e\u751f\u5f92\u3067\u3042\u308c\u3070\u3001\u5b66\u751f1\u540d\u3042\u305f\u308a\u6700\u5927$10,000\u306e\u300c\u5b66\u8cbb\u9805\u76ee\u5225\u63a7\u9664\u300d\u306e\u5bfe\u8c61\u306b\u306a\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002Schedule C\u306f\u5f53\u8a72\u63a7\u9664\u3092\u8a08\u7b97\u3059\u308b\u305f\u3081\u306eworksheet\u3067\u3059\u3002<br><small>\u203b\u7d0d\u7a0e\u8005\u81ea\u8eab\u304c\u8ab0\u304b\u306e\u88ab\u6276\u990a\u5bb6\u65cf\u3068\u3057\u3066\u7533\u544a\u306b\u542b\u3081\u3089\u308c\u3066\u3057\u307e\u3063\u3066\u3044\u308b\u5834\u5408\u3001Schedule C\u3092\u57cb\u3081\u3066\u306f\u3044\u3051\u307e\u305b\u3093\u3002<\/small><br><small>\u203b\u88ab\u6276\u990a\u5bb6\u65cf\u3068\u3057\u3066\u30ab\u30a6\u30f3\u30c8\u3067\u304d\u308b\u6570\u306b\u306f\u4e0a\u9650\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/small><br><small>\u203b\u88ab\u6276\u990a\u5bb6\u65cf\u304cNY\u5dde\u6240\u5f97\u7a0e\u304c\u514d\u9664\u3055\u308c\u3066\u3044\u308b\u8005\u3082\u3001\u5f53\u8a72\u5bb6\u65cf\u3092\u9069\u683c\u306a\u5b66\u751f\u3068\u3057\u3066\u30ab\u30a6\u30f3\u30c8\u3057\u3066\u69cb\u3044\u307e\u305b\u3093\u3002<\/small><br><small>\u203b\u5f53\u8a72\u9ad8\u7b49\u6559\u80b2\u304c\u5b66\u8cbb\u9805\u76ee\u5225\u63a7\u9664\u306e\u5bfe\u8c61\u306b\u306a\u3063\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u306f\u5225\u9014\u8abf\u3079\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u4e00\u822c\u306b\u5b66\u58eb\uff08undergraduate\uff09\u306e\u5165\u5b66\u3084\u767b\u9332\u8cbb\u7528\u306f\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u304c\u3001\u305d\u308c\u4ee5\u5916\u306e\u5165\u5b66\u30fb\u767b\u9332\u8cbb\u7528\u306f\u5bfe\u8c61\u306b\u306a\u308a\u307e\u305b\u3093\u3002<\/small><br><small>\u203bNew York 529 college saving program\u306e\u3088\u3046\u306b\u3001\u751f\u5f92\u306e\u4ee3\u308f\u308a\u306b\u652f\u6255\u3063\u3066\u304f\u308c\u308b\u9069\u683c\u306a\u5b66\u8cbb\u30d7\u30ed\u30b0\u30e9\u30e0\u3092\u5229\u7528\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u5f53\u8a72\u652f\u6255\u3044\u3082\u5b66\u8cbb\u9805\u76ee\u5225\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u88ab\u6276\u990a\u5bb6\u65cf\u306e\u305f\u3081\u306b\u5f53\u8a72\u30d7\u30ed\u30b0\u30e9\u30e0\u304c\u652f\u6255\u3063\u305f\u3082\u306e\u306b\u3064\u3044\u3066\u306f\u3001\u7d0d\u7a0e\u8005\u81ea\u8eab\u304c\u652f\u6255\u3063\u305f\u3082\u306e\u3068\u307f\u306a\u3055\u308c\u307e\u3059\u3002<\/small><br><small>\u203b\u305d\u306e\u4ed6\u306e\u8005\u306b\u3088\u3063\u3066\u652f\u6255\u308f\u308c\u305f\u9069\u683c\u306a\u5b66\u8cbb\u306f\u3001\u5b66\u751f\u81ea\u8eab\u304c\u652f\u6255\u3063\u305f\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u7533\u544a\u66f8\u4e0a\u3067\u751f\u5f92\u304c\u8ab0\u304b\u306e\u6276\u990a\u5bb6\u65cf\u3068\u3057\u3066\u6271\u308f\u308c\u3066\u3044\u308b\u5834\u5408\u3001\u5f53\u8a72\u6276\u990a\u3057\u3066\u3044\u308b\u7d0d\u7a0e\u8005\u306e\u307f\u304c\u5b66\u8cbb\u9805\u76ee\u5225\u63a7\u9664\u3092\u4e3b\u5f35\u3067\u304d\u307e\u3059\u3002<\/small><\/p>\n\n\n\n<p>\u5404line\u306e\u8aac\u660e\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\uff1a<\/p>\n\n\n\n<p>(1) Line D\u306f\u3001\u5f53\u8a72\u751f\u5f92\u304c\u7d0d\u7a0e\u8005\u672c\u4eba\u3084\u914d\u5076\u8005\u3067\u3042\u308c\u3070No\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>(2) Line E\u3084F\u306e\u60c5\u5831\u306fForm 1098-T\u3092\u53c2\u7167\u3059\u308b\u304b\u3001\u5f53\u8a72\u6559\u80b2\u6a5f\u95a2\u306b\u554f\u3044\u5408\u308f\u305b\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>(3) Line G\u304cNo\u3068\u306a\u3063\u3066\u3057\u307e\u3063\u305f\u5834\u5408\u3001\u5f53\u8a72\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306f\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>(4) Line H\u306b\u8a18\u5165\u3059\u308b\u91d1\u984d\u306f\u3001\u5f53\u8a72\u8ab2\u7a0e\u5e74\u5ea6\u306b\u652f\u6255\u3063\u305f\u7dcf\u984d\u3067\u3059\u3002\u305f\u3068\u3048\u30702026\u5e74\u5ea6\u304b\u3089\u59cb\u307e\u308b\u5b66\u671f\u306b\u3064\u3044\u30662025\u5e74\u306b\u652f\u6255\u3063\u305f\u5834\u5408\u3001\u305d\u306e\u91d1\u984d\u306f2025\u5e74\u5ea6\u306e\u7533\u544a\u306b\u542b\u3081\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<br><small>\u203b\u3054\u304f\u81ea\u7136\u3067\u3059\u304c\u3001\u96c7\u7528\u4e3b\u304b\u3089reimburse\u3055\u308c\u305f\u91d1\u984d\u306fline H\u306b\u306f\u542b\u3081\u3089\u308c\u307e\u305b\u3093\u3002\u307e\u305f\u3001\u5968\u5b66\u91d1\u3084\u5927\u5b66\u306e\u91d1\u92ad\u88dc\u52a9\u30d7\u30ed\u30b0\u30e9\u30e0\u3092\u53d7\u3051\u305f\u308a\u3001\u8cbb\u7528\u304c\u9084\u4ed8\u3055\u308c\u305f\u308a\u3057\u305f\u3068\u304d\u306f\u3001\u5f53\u8a72\u91d1\u984d\u3092\u6e1b\u984d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/small><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u6700\u5f8c\u306b<\/h2>\n\n\n\n<p>NY\u5dde\u306f\u4ed6\u5dde\u304b\u3089\u50cd\u304d\u306b\u6765\u3066\u3044\u308b\u65b9\u3082\u591a\u304f\u3001multi-state\u306e\u30b1\u30fc\u30b9\u3082\u983b\u51fa\u3059\u308b\u3068\u601d\u308f\u308c\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001nonresident\u3084part-year resident\u306b\u3068\u3063\u3066Form IT-203-A\u3084IT-203-B\u306f\u6b63\u78ba\u306a\u7533\u544a\u3092\u3059\u308b\u3046\u3048\u3067\u30ab\u30ae\u3092\u63e1\u3063\u3066\u304f\u308b\u3067\u3057\u3087\u3046\u3002\u307e\u305a\u306f\u57fa\u672c\u3092\u3057\u3063\u304b\u308a\u30de\u30b9\u30bf\u30fc\u3057\u3066\u3001\u7684\u78ba\u306a\u53d6\u308a\u6271\u3044\u3084\u5272\u308a\u5f53\u3066\u8a08\u7b97\u304c\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3057\u3087\u3046\u3002<br><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u304a\u554f\u3044\u5408\u308f\u305b<\/h2>\n\n\n\n<div class=\"wpcf7 no-js\" id=\"wpcf7-f50-o1\" lang=\"ja\" dir=\"ltr\" data-wpcf7-id=\"50\">\n<div class=\"screen-reader-response\"><p role=\"status\" aria-live=\"polite\" aria-atomic=\"true\"><\/p> <ul><\/ul><\/div>\n<form action=\"\/wordpress\/wp-json\/wp\/v2\/posts\/326#wpcf7-f50-o1\" method=\"post\" class=\"wpcf7-form init\" aria-label=\"\u30b3\u30f3\u30bf\u30af\u30c8\u30d5\u30a9\u30fc\u30e0\" novalidate=\"novalidate\" data-status=\"init\">\n<fieldset class=\"hidden-fields-container\"><input type=\"hidden\" name=\"_wpcf7\" value=\"50\" \/><input type=\"hidden\" name=\"_wpcf7_version\" value=\"6.1.1\" \/><input type=\"hidden\" name=\"_wpcf7_locale\" value=\"ja\" \/><input type=\"hidden\" name=\"_wpcf7_unit_tag\" value=\"wpcf7-f50-o1\" \/><input type=\"hidden\" name=\"_wpcf7_container_post\" value=\"0\" \/><input type=\"hidden\" name=\"_wpcf7_posted_data_hash\" value=\"\" \/>\n<\/fieldset>\n<p><label> \u6c0f\u540d<br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"your-name\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-text wpcf7-validates-as-required\" autocomplete=\"name\" aria-required=\"true\" aria-invalid=\"false\" value=\"\" type=\"text\" name=\"your-name\" \/><\/span> <\/label>\n<\/p>\n<p><label> \u30e1\u30fc\u30eb\u30a2\u30c9\u30ec\u30b9<br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"your-email\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-email 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value=\"\u9001\u4fe1\" \/>\n<\/p><div class=\"wpcf7-response-output\" aria-hidden=\"true\"><\/div>\n<\/form>\n<\/div>\n\n","protected":false},"excerpt":{"rendered":"<p>\u3010\u3053\u306e\u8a18\u4e8b\u306f2026\u5e741\u670816\u65e5\u306b\u4f5c\u6210\u3055\u308c\u307e\u3057\u305f\u3011 \u3053\u306e\u8a18\u4e8b\u306fMCTMT\u306e\u8a18\u4e8b\u3068\u5bc6\u63a5\u306a\u95a2\u308f\u308a\u304c\u3042\u308a\u307e\u3059\u3002 \u300cForm IT-203-A\u300d\u3068\u300cForm IT-203-B\u300d\u306f\u3044\u305a\u308c\u3082\u53ce\u5165\u306e\u5272\u308a\u5f53\u3066\u3092\u3059\u308b\u305f\u3081\u306e\u66f8\u985e\u3067\u3059\u3002\u672c\u8a18\u4e8b 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