You must file a New York return if you are a:
- You have to file a federal return.
- You don’t have to file a federal return but your federal adjusted gross income plus New York additions is more than $4,000 or $3,100 if you are single and can be claimed on another person’s tax return.
- You want to claim a refund of any New York State, New York City, or Yonkers income taxes withheld from your pay.
- You want to claim any of the refundable or carryover credits in the credit charts on pages 8 through 12 of the New York IT-201 instructions.
Part Year and Nonresidents
- You have income from New York sources and your New York adjusted gross income exceeds your NY standard deduction.
- You want to claim a refund of New York State, New York City, or Yonkers taxes withheld from your wages.
- You want to claim any of New York State, New York City, or Yonkers credits.
- You were a part‑year resident and you are subject to a separate tax on any lump‑sum distributions for your resident period derived from or connected with New York sources.
- You incurred a net operating loss (NOL) for New York State personal income tax purposes for the tax year, without incurring a similar NOL for federal income tax purposes.
Can I file a different filing status then my federal?
New York requires that you use the same filing status as you used on your federal income tax return. If you are married and filing a joint federal income tax return but one spouse is a New York State resident and the other is a nonresident or part-year resident, you are required to file separate New York State returns.
For more information, see:
- Same Sex Couples State Filing
- Is my military income taxable to New York?
- How do I deduct the military spouse's income on the New York return?
- What is my residency status for New York?