If you didn't live in NY in 2016, you would not need to file a 2016 NY tax return just because of NY-based retirement income.
Effective
for retirement income received after December 31, 1995, federal law prohibits
any state from taxing certain retirement income (mainly pension income) unless
you are resident of, or domiciled in, that state.
For example, if you receive a
pension from your former NY employer and you now reside in FL,
NY may not tax your retirement income.
