151.6 New York State personal income tax returns in case of a change of residence of an individual or of a trust.

(1) An individual who changes residence to or from New York State during the taxable year must file two New York State personal income tax returns—one for the period when such individual was a resident and the other for the period when such individual was a nonresident—if such individual meets any of the following conditions (unless otherwise provided for in paragraph [2] of this subdivision):

(i) such individual's New York adjusted gross income from all sources during the resident period plus such individual's New York adjusted gross income from New York State sources during the nonresident period equals or exceeds:

(a) $600 (or $1,200 if such individual is at least 65 years of age at the close of the taxable year) for taxable years beginning in or after 1960 but before 1970;

(b) $625 (or $1,250 if such individual is at least 65 years of age at the close of the taxable year) for taxable years beginning in 1970;

(c) $650 (or $1,300 if such individual is at least 65 years of age at the close of the taxable year) for taxable years beginning in or after 1971 but before 1979;

(d) $700 (or $1,400 if such individual is at least 65 years of age at the close of the taxable year) for taxable years beginning in 1979;

(e) $750 (or $1,500 if such individual is at least 65 years of age at the close of the taxable year) for taxable years beginning in 1980 and 1981;

(f) $800 (or $1,600 if such individual is at least 65 years of age at the close of the taxable year) for taxable years beginning in or after 1982 but before 1985;

(g) $850 (or $1,700 if such individual is at least 65 years of age at the close of the taxable year) for taxable years beginning in 1985 and 1986;

(h) $900 (or $1,800 if such individual is at least 65 years of age at the close of the taxable year) for taxable years beginning in 1987 and thereafter; or

(ii) such individual is a New York State resident at the close of the taxable year and is required to file a Federal income tax return for the taxable year or such individual is a nonresident of New York State at the close of the taxable year and such individual has incurred a net operating loss for New York State personal income tax purposes but did not incur a net operating loss for Federal income tax purposes; or

(iii) for New York State minimum income tax purposes, such individual had New York items of tax preference during the period when such individual was a resident in excess of the allowable specific deduction determined under section 122.7(a) of this Title, or such individual had any items of tax preference derived from or connected with New York State sources when such individual was a nonresident in excess of the allowable specific deduction determined under section 141.2(a) of this Title; or

(iv) such individual is subject to the separate tax imposed by section 601-D of the Tax Law upon the termination of a qualified higher education fund in the taxable year during either the period of residence or the period of nonresidence; or

(v) such individual received a lump sum distribution during the taxable year, either in the period of residence or the period of nonresidence, any portion of which is subject to the separate tax on the ordinary income portion of the lump sum distribution in accordance with the provisions of section 601-C of the Tax Law; or

(vi) such individual wishes to obtain a refund, even though a New York State personal income tax return or returns would not otherwise be required in accordance with the foregoing conditions.

(i) such individual's New York adjusted gross income from all sources during the resident period plus such individual's New York adjusted gross income from New York State sources during the nonresident period equals or exceeds:

(a) $600 (or $1,200 if such individual is at least 65 years of age at the close of the taxable year) for taxable years beginning in or after 1960 but before 1970;

(b) $625 (or $1,250 if such individual is at least 65 years of age at the close of the taxable year) for taxable years beginning in 1970;

(c) $650 (or $1,300 if such individual is at least 65 years of age at the close of the taxable year) for taxable years beginning in or after 1971 but before 1979;

(d) $700 (or $1,400 if such individual is at least 65 years of age at the close of the taxable year) for taxable years beginning in 1979;

(e) $750 (or $1,500 if such individual is at least 65 years of age at the close of the taxable year) for taxable years beginning in 1980 and 1981;

(f) $800 (or $1,600 if such individual is at least 65 years of age at the close of the taxable year) for taxable years beginning in or after 1982 but before 1985;

(g) $850 (or $1,700 if such individual is at least 65 years of age at the close of the taxable year) for taxable years beginning in 1985 and 1986;

(h) $900 (or $1,800 if such individual is at least 65 years of age at the close of the taxable year) for taxable years beginning in 1987 and thereafter; or

(a) $600 (or $1,200 if such individual is at least 65 years of age at the close of the taxable year) for taxable years beginning in or after 1960 but before 1970;

(b) $625 (or $1,250 if such individual is at least 65 years of age at the close of the taxable year) for taxable years beginning in 1970;

(c) $650 (or $1,300 if such individual is at least 65 years of age at the close of the taxable year) for taxable years beginning in or after 1971 but before 1979;

(d) $700 (or $1,400 if such individual is at least 65 years of age at the close of the taxable year) for taxable years beginning in 1979;

(e) $750 (or $1,500 if such individual is at least 65 years of age at the close of the taxable year) for taxable years beginning in 1980 and 1981;

(f) $800 (or $1,600 if such individual is at least 65 years of age at the close of the taxable year) for taxable years beginning in or after 1982 but before 1985;

(g) $850 (or $1,700 if such individual is at least 65 years of age at the close of the taxable year) for taxable years beginning in 1985 and 1986;

(h) $900 (or $1,800 if such individual is at least 65 years of age at the close of the taxable year) for taxable years beginning in 1987 and thereafter; or

(ii) such individual is a New York State resident at the close of the taxable year and is required to file a Federal income tax return for the taxable year or such individual is a nonresident of New York State at the close of the taxable year and such individual has incurred a net operating loss for New York State personal income tax purposes but did not incur a net operating loss for Federal income tax purposes; or

(iii) for New York State minimum income tax purposes, such individual had New York items of tax preference during the period when such individual was a resident in excess of the allowable specific deduction determined under section 122.7(a) of this Title, or such individual had any items of tax preference derived from or connected with New York State sources when such individual was a nonresident in excess of the allowable specific deduction determined under section 141.2(a) of this Title; or

(iv) such individual is subject to the separate tax imposed by section 601-D of the Tax Law upon the termination of a qualified higher education fund in the taxable year during either the period of residence or the period of nonresidence; or

(v) such individual received a lump sum distribution during the taxable year, either in the period of residence or the period of nonresidence, any portion of which is subject to the separate tax on the ordinary income portion of the lump sum distribution in accordance with the provisions of section 601-C of the Tax Law; or

(vi) such individual wishes to obtain a refund, even though a New York State personal income tax return or returns would not otherwise be required in accordance with the foregoing conditions.

(2) Exception.

(i) If an individual changed residence during the taxable year, is subject to the New York State filing requirements provided in paragraph (1) of this subdivision, and in either the period before the change of residence or the period after the change of residence, such individual:

(a) had no New York adjusted gross income or New York items of tax preference in excess of the specific deduction (see subparagraph [1] [iii] of this subdivision);

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

(c) was not subject to the separate tax on the ordinary income portion of a lump sum distribution; such individual is not required to file a New York State personal income tax return for the period during which such individual met all these conditions. In lieu of the New York State personal income tax return otherwise required to be filed for the period in which such individual met the conditions in this paragraph, such individual must attach a statement to, or indicate on, the New York State personal income tax return required to be filed, that, for the other period such individual:

(1) had no New York adjusted gross income or New York items of tax preference in excess of the specific deduction;

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

(3) was not subject to the separate tax on the ordinary income portion of a lump sum distribution.

(ii) New York adjusted gross income must be determined under Part 112 of this Title for the resident period and under Part 132 of this Title for the nonresident period. New York items of tax preference in excess of the specific deduction must be determined under Part 122 of this Title for the resident period and under Part 141 of this Title for the nonresident period. The separate tax upon the termination of a qualified higher education fund must be determined in accordance with the provisions of section 601-D of the Tax Law for either period. The separate tax on the ordinary income portion of a lump sum distribution must be computed in accordance with Part 124 of this Title for the resident period and in accordance with Part 142 of this Title for the nonresident period. For a more detailed explanation concerning a change of resident status during the taxable year, see Part 154 of this Article.

(iii) The exception provided by this paragraph does not relieve an individual from the requirement of filing a New York State resident personal income tax return where such individual is a New York State resident at the close of the taxable year and is required to file a Federal income tax return for the taxable year, or to file a New York State nonresident personal income tax return where such individual is a nonresident of New York State at the close of the taxable year and such individual has incurred a net operating loss for New York State personal income tax purposes but did not incur a net operating loss for Federal income tax purposes.

(i) If an individual changed residence during the taxable year, is subject to the New York State filing requirements provided in paragraph (1) of this subdivision, and in either the period before the change of residence or the period after the change of residence, such individual:

(a) had no New York adjusted gross income or New York items of tax preference in excess of the specific deduction (see subparagraph [1] [iii] of this subdivision);

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

(c) was not subject to the separate tax on the ordinary income portion of a lump sum distribution; such individual is not required to file a New York State personal income tax return for the period during which such individual met all these conditions. In lieu of the New York State personal income tax return otherwise required to be filed for the period in which such individual met the conditions in this paragraph, such individual must attach a statement to, or indicate on, the New York State personal income tax return required to be filed, that, for the other period such individual:

(1) had no New York adjusted gross income or New York items of tax preference in excess of the specific deduction;

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

(3) was not subject to the separate tax on the ordinary income portion of a lump sum distribution.

(a) had no New York adjusted gross income or New York items of tax preference in excess of the specific deduction (see subparagraph [1] [iii] of this subdivision);

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

(c) was not subject to the separate tax on the ordinary income portion of a lump sum distribution; such individual is not required to file a New York State personal income tax return for the period during which such individual met all these conditions. In lieu of the New York State personal income tax return otherwise required to be filed for the period in which such individual met the conditions in this paragraph, such individual must attach a statement to, or indicate on, the New York State personal income tax return required to be filed, that, for the other period such individual:

(1) had no New York adjusted gross income or New York items of tax preference in excess of the specific deduction;

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

(3) was not subject to the separate tax on the ordinary income portion of a lump sum distribution.

(1) had no New York adjusted gross income or New York items of tax preference in excess of the specific deduction;

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

(3) was not subject to the separate tax on the ordinary income portion of a lump sum distribution.

(ii) New York adjusted gross income must be determined under Part 112 of this Title for the resident period and under Part 132 of this Title for the nonresident period. New York items of tax preference in excess of the specific deduction must be determined under Part 122 of this Title for the resident period and under Part 141 of this Title for the nonresident period. The separate tax upon the termination of a qualified higher education fund must be determined in accordance with the provisions of section 601-D of the Tax Law for either period. The separate tax on the ordinary income portion of a lump sum distribution must be computed in accordance with Part 124 of this Title for the resident period and in accordance with Part 142 of this Title for the nonresident period. For a more detailed explanation concerning a change of resident status during the taxable year, see Part 154 of this Article.

(iii) The exception provided by this paragraph does not relieve an individual from the requirement of filing a New York State resident personal income tax return where such individual is a New York State resident at the close of the taxable year and is required to file a Federal income tax return for the taxable year, or to file a New York State nonresident personal income tax return where such individual is a nonresident of New York State at the close of the taxable year and such individual has incurred a net operating loss for New York State personal income tax purposes but did not incur a net operating loss for Federal income tax purposes.

(3) The provisions of paragraphs (1) and (2) of this subdivision also apply to an individual who is domiciled in New York State and who is a resident for part of a taxable year and who is considered a nonresident for the other part of the same taxable year in accordance with the provisions of section 605(a)(1)(B) of the Tax Law.