Where no tax liability for preceding taxable year.
(b) Where no tax liability for preceding taxable year. [Tax Law, § 685(d)(2)] No addition to tax will be imposed under section 685(c) of the Tax Law (see section 185.3 of this Part) for any taxable year if:
(1)the preceding taxable year was a taxable year of 12 months;#
(1) the preceding taxable year was a taxable year of 12 months;
(2)the individual did not have any liability for tax (as defined in subdivision (b) of section 185.3 of this Part) for the preceding taxable year; and#
(2) the individual did not have any liability for tax (as defined in subdivision (b) of section 185.3 of this Part) for the preceding taxable year; and
(3)throughout the preceding taxable year, the individual was a resident of this State or a nonresident or part-year resident who had New York source income.#
(3) throughout the preceding taxable year, the individual was a resident of this State or a nonresident or part-year resident who had New York source income.