Filing Information for New York State part-year residents

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.