You must file a New York return if you meet the following requirements for your residency status.
What are the filing requirements for New York as a resident?
According to Form IT-201-I, you must file a New York resident return if:
- You have to file a federal return.
- You were not required to file a federal return, but your recomputed federal AGI for 2021, plus any New York additions, was more than $4,000 ($3,100 if filing as Single and you can be claimed as a dependent on another person's federal 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 6 through 10 of the New York IT-201 instructions.
What are the filing requirements for New York as a Part-Year or Nonresident?
According to Form IT-203-I, you must file a New York part-year or nonresident return if:
- You have any income from a New York source and your New York AGI exceeds your New York State standard deduction.
- You want to claim a refund for any New York State, New York City, or Yonkers taxes that were withheld from your pay.
- You want to claim any of the refundable or carryover credits for New York State, New York City, or Yonkers listed on page 7 of the New York IT-203-I instructions.
- You were a part-year resident and you are subject to a separate tax on any lump-sum distributions for your resident period connected with or derived from a New York source.
- You incurred a new 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 using a different filing status than my federal return?
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.
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