不太清楚纽约州的具体税法规定，建议楼主好好的看看NY-IT-203的详细说明，应该有些non-resident可否claim educational expense or educational credit

但是一般来说，即使claim education expense, itemized deduction 也比standard deduction少（除非你有很高的state tax paid or mortgage interest).所以还是选择standard deduction