What Are New York's Filing Requirements for Tax Year 2026?

Whether you need to file a New York income tax return depends on your residency status, income, and whether you want to claim a refund or tax credits.

What Are the Filing Requirements for New York Residents?

You must file a New York resident return if any of the following apply:

• You are required to file a federal income tax return.
• You are not required to file a federal return, but your federal adjusted gross income (FAGI) plus any New York additions is more than:
  • $4,000, or
  • $3,100 if you are single and can be claimed as a dependent on another taxpayer's federal return.
• You want to claim a refund of New York State, New York City, or Yonkers income tax withheld from:
  • Your wages, or
  • Unemployment compensation.
• You want to claim any refundable credits or carryover credits.

Full-year residents generally file Form IT-201, Full-Year Resident Income Tax Return.

What Are the Filing Requirements for New York Nonresidents and Part-Year Residents?

You generally must file a New York nonresident or part-year resident return if:

• You received income from New York sources and are required to file based on New York filing requirements.
• You want to claim a refund of New York State, New York City, or Yonkers taxes withheld from your wages or unemployment compensation.
• You want to claim refundable credits or carryover credits.
• You were a part-year resident with certain New York tax obligations related to your resident period.

Nonresidents and part-year residents generally file Form IT-203, Nonresident and Part-Year Resident Income Tax Return.

Can I Use a Different Filing Status Than My Federal Return?

New York requires most taxpayers to use the same filing status that was used on their federal income tax return.

If One Spouse Is a Resident and the Other Is Not

If you filed a joint federal return but:

• One spouse is a New York resident, and
• The other spouse is a nonresident or part-year resident,

you generally have two options:

1. File separate New York returns
   • The resident spouse files a resident return.
   • The nonresident or part-year resident spouse files the applicable New York return.

OR

2. Elect to file a joint New York return
   • If you make this election, both spouses are treated as full-year New York residents.
   • All income is taxed as though both spouses were New York residents for the entire year.

Other Filing Status Exceptions

New York may also allow separate filing in limited situations, including when:

• A spouse's whereabouts are unknown and reasonable efforts have been made to locate them.
• A spouse refuses to sign a joint return and specific legal requirements are met.
• Certain legal separation or alienation circumstances exist.

Important Notes

• Full-year residents generally file Form IT-201.
• Nonresidents and part-year residents generally file Form IT-203.
• You may still want to file a New York return even if you are not otherwise required to do so if you are claiming a refund of withholding or refundable tax credits.
• Your residency status can significantly affect how New York taxes your income, so be sure to determine whether you are a resident, nonresident, or part-year resident before filing.