Do I need to file a NY state tax return as a non-resident of NY?
I did some work for a college located in New York state (not city) while taking courses there, and received a 1099-MISC. The amount was right below the 2025 standard deduction threshold of $3,100 for Single (and can be claimed as a dependent on another taxpayer's federal return). However, I do have income from a different state that took my total gross income above the threshold. I am an undergraduate student and not a resident of NY. Also, no taxes were withheld on the 1099-MISC.
My understanding is that I only need to file a New York State tax return if I have "New York source income". However, I am confused about how the threshold for filing is determined ($3,100 in my case). Is it based on my total gross income, or "New York source income"? What's the definition of "New York adjusted gross income Federal amount column (Form IT-203, line 31)"?
