Before you start

An SSN or ITIN
Form W-4 with your employer for federal withholding
Form IT-2104 with your employer for New York State withholding
Records of foreign income and foreign financial accounts

Step-by-step

1
Complete the W-4 and New York's IT-2104 on day one
New York has its own withholding allowance certificate separate from the federal W-4, and its allowance rules differ enough that copying your federal figures across produces the wrong withholding. The form asks specifically whether you are a New York City or Yonkers resident — in Buffalo the answer is no to both, and that is the whole local tax question settled.
Via employerWho: YouFirst week of employment
2
Register for the STAR credit as soon as you buy
New York's School Tax Relief programme reduces the school portion of a homeowner's property tax, and the state's own guidance is to register as soon as the home becomes your primary residence. For most new owners it arrives as a credit from the state rather than as an automatic reduction on the bill, and it is registered with the Department of Taxation and Finance — not with the town, and not by your closing attorney. Enhanced STAR for qualifying older owners is worth considerably more.
OnlineWho: YouAs soon as you buy
3
Determine your US tax residency
The substantial presence test counts weighted days across three years to decide whether the US taxes your worldwide income or only US-source income. Certain students and scholars are exempt from counting days for a period, which matters at the University at Buffalo. Your visa category does not settle this.
OnlineWho: You
4
Check for an applicable tax treaty
The US has income tax treaties with around 70 countries. New York's return starts from federal adjusted gross income, so a federal treaty exclusion generally flows through to the state — unlike California, which disregards treaties entirely. Confirm your own article rather than assuming.
OnlineWho: You
5
File federal and New York returns by 15 April
The tax year is the calendar year. New York's return is filed with the Department of Taxation and Finance and, for a Buffalo resident, involves no city or Yonkers schedule at all — one of the simpler state returns in the north-east once you are outside the metropolitan commuter zone.
OnlineWho: YouBy 15 April annually
6
File an FBAR if foreign accounts exceed $10,000
Aggregate foreign financial account balances above $10,000 at any point in the year trigger a FinCEN filing, separate from your tax return. An ordinary current account at home is often enough to cross it — and if you open a Canadian account for cross-border convenience, it counts too.
OnlineWho: You

Documents you’ll need

Form W-2 from each employer, issued by 31 January
Form 1099s for freelance, interest and investment income
Passport and travel history for the substantial presence day count
Foreign account statements for FBAR reporting, including any Canadian account
STAR registration confirmation, if you own

Things most newcomers don’t know

The 'New York income tax' everyone warns you about is mostly the New York CITY tax, and Buffalo does not have it.

New York State's Department of Taxation and Finance publishes local income tax rate schedules for exactly two places: New York City and Yonkers. Nowhere else in the state levies a resident income tax, Buffalo and Erie County included. Someone weighing a Buffalo salary against a Manhattan one and applying a single 'New York tax' number is off by several percentage points of income — and it is the most common tax error people make about upstate New York.

Source: New York State Department of Taxation and Finance

STAR is worth real money and it is opt-in for new buyers.

The School Tax Relief programme reduces the school-tax component of a property tax bill, and for most new homeowners it now arrives as a credit that must be registered for with New York State. Nobody at the closing table does it for you, and people lose a year of it routinely. Enhanced STAR, for qualifying owners aged 65 and over within an income limit, is worth substantially more again — check which one you qualify for rather than registering blind.

Source: New York State — register for the STAR credit

Property tax is where New York actually takes it upstate.

Buffalo's income tax picture is friendlier than its reputation, but Erie County's combined city, county and school property tax burden is high by national standards — which is exactly why STAR exists and why the exemption matters. When you compare a Buffalo house price against one in a Sun Belt city, run the annual property tax alongside the purchase price, because the ratio between the two is very different here.

Source: New York State Department of Taxation and Finance

A federal tax treaty generally does carry through to the New York return.

New York's return begins from federal adjusted gross income, so income excluded by treaty at the federal level normally does not reappear at state level — the opposite of California, which does not conform to treaties at all. For the large population of international researchers and graduate students at the University at Buffalo, that is a meaningful and rarely mentioned advantage.

Source: New York State Department of Taxation and Finance

Common mistakes to avoid

Applying New York City's income tax rate to a Buffalo salary comparison.
Buying a house and never registering for the STAR credit.
Copying federal W-4 allowances onto New York's IT-2104 rather than completing it properly.
Comparing house prices between Buffalo and a Sun Belt city without comparing the annual property tax.
Opening a Canadian account for border convenience and forgetting it counts towards the FBAR threshold.

Some of this may be out of date. Spotted something inaccurate? Help us keep it right for the next newcomer.