In nearly all cases, you must use the same filing status that you used on your federal return. If you did not have to file a federal return, use the same filing status that you would have used if you had filed. Same-sex married couples see Personal income tax information for same-sex married couples.
The only exceptions to this rule apply to married individuals who file a joint federal return and:
- one spouse is a New York State resident and the other is a nonresident or part-year resident. In this case you must either:
- file separate New York State returns using filing status ③; or
- file jointly, as if you both were New York State residents, using filing status ②.
New York State Department of Taxation and Finance: Filing Status
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