New York

New York residents who are required to file a federal tax return are required to file New York state income tax. Residents file Form IT-201 if they:

• file a federal return
• 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)
• want to claim a refund for any New York State, New York City, or Yonkers income withheld for tax purposes
• want to claim any of the refundable or carryover credits available

PART-YEAR RESIDENT:

Individuals that qualify as part-year residents must file Form IT-203 if they have:

• income received during their time of residency or from New York sources during time of non-residency, exceeding their New York stander deductions.
• want to claim a refund for any New York State, New York City, or Yonkers income withheld for tax purposes
• want to claim any of the refundable or carryover credits available.
• are subject to a separate tax on any lump-sum distributions for your resident period derived from New York sources
• had a net operating loss for New York State personal income tax purposes for the tax year, without having a similar net operating loss for federal income tax purposes

NON-RESIDENT:

New York nonresidents must file Form IT-203 if they:

• have New York source income exceeding their New York standard deduction
• wish to claim a refund of New York State, New York City, or Yonkers source income withheld for tax purposes
• want to claim any of the refundable or carryover credits available
• had a net operating loss for New York State personal income tax purposes for the tax year, without having a similar net operating loss for federal income tax purposes