If you earned no income in NY or you did not have any NY source income, you may not need to file a NY tax return if all your income was earned overseas. If you did have some NY source income , you would need to file if your federal income exceeds the NY standard deduction.
If you are a New York State part-year resident 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 part-year resident with any income during your resident period or you had New York source income during your nonresident period 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 are a part-year resident and you are subject to a separate tax on any lump-sum distributions for your resident period derived from or connected with New York sources.
- 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 are a New York City or Yonkers part-year resident, have Yonkers income, or are subject to the MCTMT.
