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Department of Taxation and Finance

Who must file

Before we talk about filing a return, it’s important to determine if you even need to file one.  While we touched on this briefly in Module 1, let’s take a closer look. 

To decide if you need to file an income tax return with New York State, you first need to determine if you are a resident, nonresident, or part-year resident.

However, in order to make that decision, you will need to know your domicile.  In general, your domicile is the place you live, where you rest your head at night, where you spend the majority of your time outside the work environment (unless of course, you work out of your home).  Once you know your domicile, it’s easy to figure out how you are classified:

  • If you are domiciled in New York State, you are a New York State resident.
  • if you are domiciled outside of New York State, you are a nonresident
  • If your domicile is New York for part of the year but you changed domicile during the year, you are a part-year resident.
     

Do you need to file?

Residents

If you are required to file a federal return, then you are required to file a state return.

If you did not have to file a federal return, but your federal adjusted gross income plus New York State additions were more than $4,000 ($3,100 or more if you can be claimed as a dependent on another taxpayer’s federal return), then you are required to file a state return.

You will file Form IT-201, Full-Year Resident Income Tax Return.

Nonresidents

If you have New York source income and your New York Adjusted Gross Income (NYAGI) federal amount column (Form IT-203, line 31) exceeds your New York State standard deduction amount, you are required to file a New York State return.

You will file Form IT-203, Nonresident and Part-Year Resident Income Tax Return.

Part-year residents

If you had any income during your resident period or if you had New York source income during your nonresident period, you are required to file a New York State return.

You will file Form IT-203, Nonresident and Part-Year Resident Income Tax Return.

Whether you are a full-year resident, part-year resident or nonresident, if you want to claim a refundable or carryover credit, or if you want to claim a refund of any income taxes withheld from your pay, you will have to file a return

Note: Determining domicile and residency status can be complicated sometimes, for complete details, refer to the instructions of the form you are filing.

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