A resident individual ( i.e., an individual who is domiciled in New York State and does not meet the requirements of section 605[a][1] of the Tax Law to be considered a nonresident) who is required to file a Federal income tax return must a
(a) A resident individual ( i.e., an individual who is domiciled in New York State and does not meet the requirements of section 605[a][1] of the Tax Law to be considered a nonresident) who is required to file a Federal income tax return must also file a New York State resident personal income tax return even though:
(1)some or all of his income may have been earned in a foreign country and may be excluded from Federal gross income pursuant to section 911 of the Internal Revenue Code; or#
(1) some or all of his income may have been earned in a foreign country and may be excluded from Federal gross income pursuant to section 911 of the Internal Revenue Code; or
(2)he may have been entitled to a deduction from Federal gross income for certain expenses of living abroad pursuant to section 913 of the Internal Revenue Code.#
(2) he may have been entitled to a deduction from Federal gross income for certain expenses of living abroad pursuant to section 913 of the Internal Revenue Code. In either case, he must attach to his New York State resident personal income tax return a copy of Federal form 2555 ( Deduction from or Exclusion of Income Earned Abroad ). For extension of time granted for this purpose, see Part 157 of this Article.