It depends.
She would need to file a Non-resident IF she made more NY income than she is allowed on the chart below for her filing status.
If you are a New York State nonresident you must file Form IT-203, Nonresident and Part-Year Resident Income Tax Return, if you meet any of the following conditions:
- You are a nonresident with New York source income and your New York adjusted gross income Federal amount column (Form IT-203, line 31) exceeds your New York standard deduction.
- 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.
- You 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.
You may have additional filing responsibilities if you have Yonkers income, or are subject to the MCTMT.
2017 standard deductions
Filing status Standard deduction amount
(1)Single (and can be claimed as a dependent on another taxpayer's federal return)$3,100
(1)Single (and cannot be claimed as a dependent on another taxpayer's federal return)$8,000
(2)Married filing joint return$16,050
(3)Married filing separate return$8,000
(4)Head of household (with qualifying person)$11,200
5)
Qualifying widow(er)
If your business is incorporated in New York State or does business or participates in certain other activities in New York State, you may have to file an annual New York State corporation tax return to pay a franchise tax under the New York State Tax Law.
https://www.tax.ny.gov/bus/ct/ctidx.htm
