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Generally, you must file a New York State income tax return if you are a New York State resident and are required to file a federal return. You may also have to file a New York State return if you are a nonresident of New York and you have income from New York State sources.
Once you have determined your resident status, review the corresponding filing information to learn which New York State return, if any, is required.
| Resident status | Resident | Nonresident | Part-year resident |
|---|---|---|---|
| Determine your resident status | Definition | Definition | Definition |
| Filing requirement | Filing information | Filing information | Filing information |
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