If you're a New York State part-year resident you must file Form IT-203, Nonresident and Part-Year Resident Income Tax Return, if you meet any of the following conditions:
- You're a part-year resident with any income during your resident period or you had New York source income during your nonresident period.
- 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 available.
- You're subject to the New York State minimum income tax on tax preference items derived from or connected with New York sources.
- You're 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 had a net operating loss for New York State personal income tax purposes for the tax year, without having a similar net operating loss for federal income tax purposes.
You may have additional filing responsibilities if you're a New York City or Yonkers part-year resident or you have Yonkers income.