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Tax Law, §§ 651(a) and 658
(a) Except as otherwise provided in this Subchapter, a New York State personal income tax return must be made and filed by or for:
(1) every resident individual:
(i) required to file a Federal income tax return for the taxable year; or
(ii) having New York adjusted gross income for the taxable year, determined under Part 112 of this Title, in excess of the sum of such individual's New York personal exemptions, but not including an individual, husband and wife, head of a household or surviving spouse who, pursuant to section 601(a)(2) of the Tax Law is not required to pay an ordinary tax; or
(iii) having any New York items of tax preference in excess of the specific deduction determined under section 122.7(a) of this Title; or
(iv) subject to the separate tax imposed by section 601- D of the Tax Law, upon the termination of a qualified higher education fund; or
(v) having received during the taxable year a lump sum distribution, any portion of which is subject to the separate tax imposed by section 601-C of the Tax Law;
(2) every resident estate or trust:
(i) required to file a Federal income tax return for the taxable year; or
(ii) having any New York taxable income for the taxable year determined under Part 118 of this Title; or
(iii) having any New York items of tax preference in excess of the specific deduction determined under section 122.7(b) of this Title; or
(iv) subject to the separate tax imposed by section 601-D of the Tax Law, upon the termination of a qualified higher education fund; or
(v) having received during the taxable year a lump sum distribution, any portion of which is subject to the separate tax imposed by section 601-C of the Tax Law;
(3) every nonresident individual (nonresident partners of partnerships, including limited liability partnerships or limited liability companies that are treated as partnerships for Federal tax purposes, nonresident members of professional athletic teams, nonresident shareholders of New York S corporations, and nonresident members of groups or organizations authorized by the commissioner to file group New York State nonresident personal income tax returns for their members should also see sections 151.17, 151.18, 151.19 and 151.20, respectively of this Part, and also see section 151.21 of this Part):
(i) having New York adjusted gross income for the taxable year, determined under Part 132 of this Title, in excess of the sum of such individual's New York personal exemptions, but not including an individual, husband and wife, head of a household or surviving spouse whose New York adjusted gross income for the taxable year, computed as if a resident, meets the provisions of section 601(a)(2) of the Tax Law and is not required to pay an ordinary tax. However, notwithstanding the provisions of the preceding sentence, a New York State nonresident personal income tax return must be filed for the year in which a net operating loss is incurred by a nonresident individual who incurs a net operating loss for New York State personal income tax purposes but does not incur a net operating loss for Federal income tax purposes; or
(ii) having any items of tax preference derived from or connected with New York State sources in excess of the specific deduction determined under section 141.2(a) of this Title; or
(iii) subject to the separate tax imposed by section 601-D of the Tax Law, upon the termination of a qualified higher education fund; or
(iv) having received a lump sum distribution during the taxable year, any portion of which is derived from or connected with New York State sources and which is subject to the separate tax imposed by section 601-C of the Tax Law;
(4) every nonresident estate or trust:
(i) having items of income or gain derived from or connected with New York State sources, determined in accordance with the applicable rules of Part 132 of this Title as in the case of a nonresident individual, in excess of such nonresident estate's or trust's New York personal exemption. However, notwithstanding the provisions of the preceding sentence, a New York State fiduciary income tax return is required to be filed for the year in which a net operating loss is incurred by a nonresident estate or trust which incurs a net operating loss for New York State personal income tax purposes, but which does not incur a net operating loss for Federal income tax purposes; or
(ii) having any items of tax preference derived from or connected with New York State sources in excess of the specific deduction determined under section 141.2(b) of this Title; or
(iii) subject to the separate tax imposed by section 601-D of the Tax Law, upon the termination of a qualified higher education fund; or
(iv) having received a lump sum distribution during the taxable year, any portion of which is derived from or connected with New York State sources and which is subject to the separate tax imposed by section 601-C of the Tax Law.
(1) every resident individual:
(i) required to file a Federal income tax return for the taxable year; or
(ii) having New York adjusted gross income for the taxable year, determined under Part 112 of this Title, in excess of the sum of such individual's New York personal exemptions, but not including an individual, husband and wife, head of a household or surviving spouse who, pursuant to section 601(a)(2) of the Tax Law is not required to pay an ordinary tax; or
(iii) having any New York items of tax preference in excess of the specific deduction determined under section 122.7(a) of this Title; or
(iv) subject to the separate tax imposed by section 601- D of the Tax Law, upon the termination of a qualified higher education fund; or
(v) having received during the taxable year a lump sum distribution, any portion of which is subject to the separate tax imposed by section 601-C of the Tax Law;
(i) required to file a Federal income tax return for the taxable year; or
(ii) having New York adjusted gross income for the taxable year, determined under Part 112 of this Title, in excess of the sum of such individual's New York personal exemptions, but not including an individual, husband and wife, head of a household or surviving spouse who, pursuant to section 601(a)(2) of the Tax Law is not required to pay an ordinary tax; or
(iii) having any New York items of tax preference in excess of the specific deduction determined under section 122.7(a) of this Title; or
(iv) subject to the separate tax imposed by section 601- D of the Tax Law, upon the termination of a qualified higher education fund; or
(v) having received during the taxable year a lump sum distribution, any portion of which is subject to the separate tax imposed by section 601-C of the Tax Law;
(2) every resident estate or trust:
(i) required to file a Federal income tax return for the taxable year; or
(ii) having any New York taxable income for the taxable year determined under Part 118 of this Title; or
(iii) having any New York items of tax preference in excess of the specific deduction determined under section 122.7(b) of this Title; or
(iv) subject to the separate tax imposed by section 601-D of the Tax Law, upon the termination of a qualified higher education fund; or
(v) having received during the taxable year a lump sum distribution, any portion of which is subject to the separate tax imposed by section 601-C of the Tax Law;
(i) required to file a Federal income tax return for the taxable year; or
(ii) having any New York taxable income for the taxable year determined under Part 118 of this Title; or
(iii) having any New York items of tax preference in excess of the specific deduction determined under section 122.7(b) of this Title; or
(iv) subject to the separate tax imposed by section 601-D of the Tax Law, upon the termination of a qualified higher education fund; or
(v) having received during the taxable year a lump sum distribution, any portion of which is subject to the separate tax imposed by section 601-C of the Tax Law;
(3) every nonresident individual (nonresident partners of partnerships, including limited liability partnerships or limited liability companies that are treated as partnerships for Federal tax purposes, nonresident members of professional athletic teams, nonresident shareholders of New York S corporations, and nonresident members of groups or organizations authorized by the commissioner to file group New York State nonresident personal income tax returns for their members should also see sections 151.17, 151.18, 151.19 and 151.20, respectively of this Part, and also see section 151.21 of this Part):
(i) having New York adjusted gross income for the taxable year, determined under Part 132 of this Title, in excess of the sum of such individual's New York personal exemptions, but not including an individual, husband and wife, head of a household or surviving spouse whose New York adjusted gross income for the taxable year, computed as if a resident, meets the provisions of section 601(a)(2) of the Tax Law and is not required to pay an ordinary tax. However, notwithstanding the provisions of the preceding sentence, a New York State nonresident personal income tax return must be filed for the year in which a net operating loss is incurred by a nonresident individual who incurs a net operating loss for New York State personal income tax purposes but does not incur a net operating loss for Federal income tax purposes; or
(ii) having any items of tax preference derived from or connected with New York State sources in excess of the specific deduction determined under section 141.2(a) of this Title; or
(iii) subject to the separate tax imposed by section 601-D of the Tax Law, upon the termination of a qualified higher education fund; or
(iv) having received a lump sum distribution during the taxable year, any portion of which is derived from or connected with New York State sources and which is subject to the separate tax imposed by section 601-C of the Tax Law;
(i) having New York adjusted gross income for the taxable year, determined under Part 132 of this Title, in excess of the sum of such individual's New York personal exemptions, but not including an individual, husband and wife, head of a household or surviving spouse whose New York adjusted gross income for the taxable year, computed as if a resident, meets the provisions of section 601(a)(2) of the Tax Law and is not required to pay an ordinary tax. However, notwithstanding the provisions of the preceding sentence, a New York State nonresident personal income tax return must be filed for the year in which a net operating loss is incurred by a nonresident individual who incurs a net operating loss for New York State personal income tax purposes but does not incur a net operating loss for Federal income tax purposes; or
(ii) having any items of tax preference derived from or connected with New York State sources in excess of the specific deduction determined under section 141.2(a) of this Title; or
(iii) subject to the separate tax imposed by section 601-D of the Tax Law, upon the termination of a qualified higher education fund; or
(iv) having received a lump sum distribution during the taxable year, any portion of which is derived from or connected with New York State sources and which is subject to the separate tax imposed by section 601-C of the Tax Law;
(4) every nonresident estate or trust:
(i) having items of income or gain derived from or connected with New York State sources, determined in accordance with the applicable rules of Part 132 of this Title as in the case of a nonresident individual, in excess of such nonresident estate's or trust's New York personal exemption. However, notwithstanding the provisions of the preceding sentence, a New York State fiduciary income tax return is required to be filed for the year in which a net operating loss is incurred by a nonresident estate or trust which incurs a net operating loss for New York State personal income tax purposes, but which does not incur a net operating loss for Federal income tax purposes; or
(ii) having any items of tax preference derived from or connected with New York State sources in excess of the specific deduction determined under section 141.2(b) of this Title; or
(iii) subject to the separate tax imposed by section 601-D of the Tax Law, upon the termination of a qualified higher education fund; or
(iv) having received a lump sum distribution during the taxable year, any portion of which is derived from or connected with New York State sources and which is subject to the separate tax imposed by section 601-C of the Tax Law.
(i) having items of income or gain derived from or connected with New York State sources, determined in accordance with the applicable rules of Part 132 of this Title as in the case of a nonresident individual, in excess of such nonresident estate's or trust's New York personal exemption. However, notwithstanding the provisions of the preceding sentence, a New York State fiduciary income tax return is required to be filed for the year in which a net operating loss is incurred by a nonresident estate or trust which incurs a net operating loss for New York State personal income tax purposes, but which does not incur a net operating loss for Federal income tax purposes; or
(ii) having any items of tax preference derived from or connected with New York State sources in excess of the specific deduction determined under section 141.2(b) of this Title; or
(iii) subject to the separate tax imposed by section 601-D of the Tax Law, upon the termination of a qualified higher education fund; or
(iv) having received a lump sum distribution during the taxable year, any portion of which is derived from or connected with New York State sources and which is subject to the separate tax imposed by section 601-C of the Tax Law.
(b) A taxpayer who comes within any of the requirements for filing a New York State personal income tax return (as provided in paragraphs [a][1]-[4] of this section) must file a personal income tax return even if such return, after deductions, exemptions and credits, shows no income tax liability.
(c) A taxpayer is not excused from making a New York State personal income tax return merely because he does not receive a copy of such return form from the Tax Commission. Copies of the prescribed forms will, as far as possible, be distributed to taxpayers by the Tax Commission, but a taxpayer who does not receive these forms should make application therefor to the Tax Commission, or at any district tax office, in ample time to have his New York State personal income tax return prepared and filed on or before the due date.