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 ind

(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.