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.