Employee Tax Expert

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If his only income was the from the dividends, then no unless he meets one of the conditions below. See reference links below.



From the New York Department of Taxation and Finance:


If you are a New York State resident you must file Form IT-201, Resident Income Tax 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 income1 plus New York additions2 was more than $4,000 ($3,100 if you are single1 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.


New York Department of Taxation and Finance


Does my dependent need to file a federal return?