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:

1. You have to file a federal return.
   
   
2. You did not have to file a federal return but:

   your federal filing status would have been:	and you had federal adjusted gross income (plus New York additions)* of more than:
   Single, and you can be claimed as a dependent on another taxpayer's federal return.	$3,000
   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)	$4,000

   
   
3. 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.
   
   
4. 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
   
   
5. You are subject to the minimum income tax.
   
   
6. You are subject to the separate tax on lump-sum distributions.