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Department of Taxation and Finance

Personal income tax

Personal income tax is a tax paid on your income. There are many types of income including wages, retirement pension, unemployment payments, interest, lottery winnings, and so on. Not all income is taxed, but you are usually required to report all of your income and then deduct those items that we do not tax. 

Do I need to file an income tax return in New York State?

Generally, you must file a New York State income tax return if you're a New York State resident (in other words, the main place you live is in New York) and you:

  • are required to file a federal return.
  • didn’t have to file a federal return but if you had filed, your federal adjusted gross income plus New York State additions would have been $4,000 or more ($3,100 or more if the taxpayer can be claimed on another’s person federal tax return).
  • want to claim a refund or a credit.
  • are subject to the separate tax on lump sum distributions.

In addition, you may have to file a New York State return if you're a part-year resident or nonresident of New York and you have income from New York sources.

How do I file my return?

For detailed information on filing your return, including additional information on who needs to file, what information you need, and what free filing resources are available to you, see Module 5: Filing your return and free filing resources.

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