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Department of Taxation and Finance

Filing information for New York State residents

If you are a New York State resident you must file Form IT-201, Resident Income Tax Return, if you meet any of the following conditions:

  • You have to file a federal return.
  • You did not have to file a federal return but your recomputed federal adjusted gross income plus New York additions was more than $4,000 ($3,100 if you are single and can be claimed as a dependent on another taxpayer's federal return).
  • 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.

Do not file Form IT-201 if you were a New York State resident for only part of the year. If you moved into New York State on any day other than January 1, or moved out of New York State on any day other than December 31, see Filing information for New York State part-year residents.

You may have additional filing responsibilities if you are a New York City or Yonkers resident or part-year resident, or have Yonkers income, or are subject to the MCTMT.

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