Who must file a New York individual income tax return?
You must file a New York State resident return if you meet any of the following conditions:
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You have to file a federal return.
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You did not have to file a federal return but:
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your federal filing status would have been:
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and you had federal adjusted gross income (plus New York additions)* of more than:
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Single, and you can be claimed as a dependent on another taxpayer's federal return.
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$3,000
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Single, and you cannot be claimed as a dependent on another taxpayer's federal return or
married filing joint return or
married filing separate return or
head of household or
qualifying widow(er)
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$4,000
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You want to claim a refund of any New York State, city of New York, or city of Yonkers income taxes withheld from your pay.
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You want to claim a refund of any of the following New York State, city of New York, or city of Yonkers credits:
- Accumulation distribution credit
- Alternative fuels credit
- Bio-fuel production credit
- Brownfield credits
- Child and dependent care credit (part-year resident)
- City of New York earned income credit
- City of New York school tax credit
- Claim of right credit (New York State, City of New York, and City of Yonkers)
- Clean heating fuel credit
- College tuition credit
- Conservation easement tax credit
- Defibrillator credit
- Empire State child and dependent care credit
- Empire State commercial production credit
- Empire State film production credit
- Employment of persons with disability credit
- EZ capital tax credit
- EZ investment tax credits
- EZ wage tax credit
- Farmers' school tax credit
- FSI EZ investment tax credit
- FSI investment tax credit
- Fuel cell electric generating equipment credit
- Green building credit
- Historic barn rehabilitation credit
- Historic home ownership rehabilitation credit
- Investment credit
- Long-term care insurance credit
- Low-income housing credit
- Lump-sum distribution-resident credit
- New York City accumulation distribution credit
- New York State child and dependent care credit
- New York State earned income credit
- New York State household credit
- Noncustodial parent earned income credit
- Nursing home assessment credit
- QETC capital tax credit
- QETC employment credit
- QETC facilities, operations, and training credit
- QEZE credit for real property taxes
- QEZE tax reduction credit
- Real property tax credit
- Rehabilitation of historic properties credit
- Resident credit
- Residential fuel oil storage tank credit carryover
- Security officer training credit
- Solar and wind energy credit carryover
- Solar energy system equipment credit
- Special additional mortgage recording tax credit
- Taxicabs and livery service vehicle accessible to persons with disability credit
- Unincorporated business tax credit
- Volunteer firefighters' and ambulance workers' credit
- ZEA wage tax credit for new business
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You are subject to the minimum income tax.
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You are subject to the separate tax on lump-sum distributions.
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