Whether or not you need to file a New York state tax return, as a retiree receiving a pension (even where that pension may be state tax exempt) and Social Security, is largely a function of your residency status. Are you a NY full-year resident, a part-year resident, or a nonresident? The answer to your question, therefore, may differ, depending on that factor.
For the purpose of being absolutely thorough, you will want to refer to the following (official New York Department of Finance
& Taxation) webpage for
more information. It details the NY state filing requirements
applicable to full-year, part-year, and nonresidents:
https://www.tax.ny.gov/pit/file/do_i_need_to_file.htm
Please simply click on the above link, select your NY residency status from the three choices given there, and then read the rules where a NY tax return is required, based on your selection.
Thanks for asking this important question.
