How do I know if I am required to file a New York state tax return?

You must file a New York State resident 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 federal adjusted gross income for 2021 plus New York additions (see page 17) 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 in the credit charts on pages 8 through 12.

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 New York nonresidents and part-year residents.

Additional notes to all filers:

• Do you have to submit other forms? If you need to pay other taxes, see Other forms you may have to file.

• To claim tax credits, see the credit charts on pages 8 through 12

• Does your child have investment income over $2,100? It would be to your advantage to file a New York return for your child to report your child’s investment income, since there will be no New York tax on the first $3,100 of that income. When you file your federal return, report your child’s investment income on federal Form 8615 (instead of federal Form 8814).

If you file Form 8814, the amount of your child’s investment income over $2,100 that was included in your federal gross income will be reported on your New York return and taxed at your rate.

New York nonresidents and part‑year residents:

If you were a nonresident or a part-year resident of New York State and you received income from New York sources in 2019, you must file Form IT-203, Nonresident and Part-Year Resident Income Tax Return.

Separate returns are required for some married taxpayers who file a joint federal return. If one of you was a New York State resident and the other was a nonresident or part‑year resident, you must each file a separate New York return. The resident must use Form IT‑201. The nonresident or part‑year resident, if required to file a New York State return, must use Form IT‑203. However, if you both choose to file a joint New York State return, use Form IT‑201.