Current through Register Vol. 47, No. 12, March 26, 2025
(a) If an individual changes resident status
during the taxable year from resident to nonresident or from nonresident to
resident (including an individual domiciled in New York State who meets the
requirements of section
605[a][1][B] of the Tax Law
and is therefore considered to be a nonresident for part of a taxable year),
such individual must file two New York State personal income tax returns for
that year. One New York State personal income tax return must be filed on form
IT-201 for the resident portion of the year, and another New York State
personal income tax return must be filed on form IT-203 for the nonresident
period if such individual meets any of the following conditions:
(1) Such individual's New York adjusted gross
income from all sources during the resident period plus such individual's New
York adjusted gross income from New York State sources during the nonresident
period equals or exceeds:
(i) $600 (or $1,200
if such individual is at least 65 years of age at the close of the taxable
year) for taxable years beginning in or after 1960 but before 1970;
(ii) $625 (or $1,250 if such individual is at
least 65 years of age at the close of the taxable year) for taxable years
beginning in 1970;
(iii) $650 (or
$1,300 if such individual is at least 65 years of age at the close of the
taxable year) for taxable years beginning in or after 1971 but before
1979;
(iv) $700 (or $1,400 if such
individual is at least 65 years of age at the close of the taxable year) for
taxable years beginning in 1979;
(v) $750 (or $1,500 if such individual is at
least 65 years of age at the close of the taxable year) for taxable years
beginning in 1980 and 1981;
(vi)
$800 (or $1,600 if such individual is at least 65 years of age at the close of
the taxable year) for taxable years beginning in or after 1982 but before
1985;
(vii) $850 (or $1,700 if such
individual is at least 65 years of age at the close of the taxable year) for
taxable years beginning in 1985 and 1986; or
(viii) $900 (or $1,800 if such individual is
at least 65 years of age at the close of the taxable year) for taxable years
beginning in 1987 and thereafter.
(2) Such individual is a New York State
resident at the close of the taxable year and is required to file a Federal
income tax return for the taxable year, or such individual is a nonresident of
New York State at the close of the taxable year and such individual has
incurred a net operating loss for New York State personal income tax purposes
but did not incur a net operating loss for Federal income tax
purposes.
(3) For New York State
minimum income tax purposes, such individual had New York items of tax
preference during the period when such individual was a resident in excess of
the allowable specific deduction determined under section
122.7(a)
of this Title, or such individual had items of tax preference derived from or
connected with New York State sources when such individual was a nonresident in
excess of the allowable specific deduction determined under section
141.2(a)
of this Title.
(4) Such individual
is subject to the separate tax imposed by section 601-D of the Tax Law upon the
termination of a qualified higher education fund which occurs during the
taxable year in either the period of residence or the period of
nonresidence.
(5) Such individual
received a lump sum distribution during the taxable year, in either the period
of residence or the period of nonresidence, any portion of which is subject to
the separate tax on the ordinary income portion of the lump sum distribution in
accordance with the provisions of section 601-C of the Tax Law.
(6) Such individual wishes to obtain a
refund, even though a New York State personal income tax return or returns
would not otherwise be required in accordance with the foregoing conditions.
(See section
151.5
of this Article regarding the filing of New York State personal income tax
returns as claims for refund or credit.)
(b)
Exception.
(1) An individual who is required to file two
New York State personal income tax returns for the taxable year in accordance
with the provisions of subdivision (a) of this section is not required to file
a New York State personal income tax return for the taxable period (either
prior to or subsequent to the change of residence) during which such individual
meets all of the following conditions:
(i)
such individual had no New York adjusted gross income or New York items of tax
preference in excess of the allowable specific deduction (see paragraph [a][3]
of this section);
(ii) such
individual was not subject to the separate tax upon the termination of a
qualified higher education fund; and
(iii) such individual was not subject to the
separate tax on the ordinary income portion of a lump sum distribution.
In lieu of the New York State personal income tax
return otherwise required to be filed for the taxable period in which such
individual met all of the conditions contained in subparagraphs (i)-(iii) of
this paragraph, such individual must attach a statement to or indicate on the
New York State personal income tax return required to be filed to the effect
that for the other taxable period such individual met all of these conditions
(see also section
151.6[a][2]
of this Article). However, all of the applicable sections of this Part must be
taken into account on the New York State personal income tax return which is
required to be filed in accordance with this subdivision. This includes, but is
not limited to, the special accruals required by section
154.10 of this
Part.
(2) The
provisions of this subdivision do not relieve an individual from the
requirement of filing a New York State resident personal income tax return
where such individual is a New York State resident at the close of the taxable
year and is required to file a Federal income tax return for the taxable year
or to file a New York State nonresident personal income tax return where such
individual is a nonresident of New York State at the close of the taxable year
and such individual has incurred a net operating loss for New York State
personal income tax purposes but did not incur a net operating loss for Federal
income tax purposes.
(c)
Where an individual changes his residence (either from or to New York State)
during the taxable year, schedule form IT-360 (Schedule for Change of
Resident Status) must be prepared by or for such individual in
accordance with the instructions contained in Publication 360 and submitted
with the New York State personal income tax returns required by this
section.
