Exceptions

The only exceptions are for certain married couples filing a joint federal return in the following situations:

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 returns using filing status ③; or file jointly, as if you both were New York State residents, using filing status ②.

You are unable to file a joint New York return because: the address or whereabouts of your spouse is unknown, and you can demonstrate that reasonable efforts have been made to locate your spouse, and good cause exists for the failure to file a joint New York return.

In this case, you may file a separate New York return using filing status ③.

You are unable to file a joint New York return because: your spouse refuses to sign a joint New York return; and reasonable efforts have been made to have your spouse sign a joint return; and there exists objective evidence of alienation from your spouse such as: judicial order of protection; legal separation under a decree of divorce or separate maintenance; or living apart for the twelve months immediately preceding application to file a separate return, or commencement of an action for divorce or commencement of certain family court proceedings; and good cause exists for the failure to file a joint New York return.

In this case, you may file a separate New York return using filing status ③.