New York State full-year residents: Who must file?

You must file a New York State resident return if you meet any of the following conditions:

You must file a federal return.

You did not have to file a federal return but your federal adjusted gross income for 2023 plus New York additions was more than $4,000 ($3,100 if you are single and can be claimed as a dependent on another taxpayer’s federal return).

You want to claim a refund of any New York State, New York City, or Yonkers income taxes withheld from your pay or from your unemployment insurance benefit payments.

You want to claim any refundable or carryover credits .

If you were a New York State resident for only part of the year, do not file Form IT-201. If you moved into New York State on any day other than January 1, or moved out of New York State on any day other than December 31, see New York nonresidents and part-year residents .