151.5 Claims for refund or credit—New York State income tax return required.

(a) Every taxpayer who claims a refund or credit of New York State personal income tax withheld, or of New York State estimated income tax paid during the year, must file a New York State income tax return to obtain any such refund or credit, even though such taxpayer would not otherwise be required to do so. A taxpayer who is not required to file a New York State personal income tax return under paragraph (a)(1) or (3) of section 151.2 of this Part, and who files a Federal income tax return only to obtain a refund or credit of Federal income tax overpaid, is not required to file a New York State personal income tax return unless such taxpayer claims a refund or credit of New York State income tax also. For example, a single individual whose Federal gross income for the taxable year 1986 is $4,000 or less ($2,500 or less for taxable years beginning after December 31, 1971 and before January 1, 1986), from which only Federal income tax was withheld, but no New York State personal income tax, may be required to file a Federal income tax return to obtain a refund of the Federal income tax withheld. However, if such individual was a resident of New York State for the entire taxable year, such individual would not be required to file a New York State personal income tax return if such individual meets all of the following conditions for the taxable year:

(1) such individual's New York adjusted gross income for the taxable year is $4,000 or less;

(2) such individual did not have any New York items of tax preference in excess of the specific deduction;

(3) such individual was not subject to the separate tax upon the termination of a qualified higher education fund; and

(4) such individual was not subject to the separate tax on the ordinary income portion of a lump sum distribution. See section 151.2(a)(1) of this Part with respect to the conditions referred to in this section.