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(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.
(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.