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;