Who Is Required to File a New York State Tax Return?

Wondering if you need to file a New York State tax return? We can help you figure it out. First you will need to determine whether you are a New York resident or part-year resident.


Who is a New York State resident?

You are considered a resident if you maintained a permanent place of residence in NYS and spent more than 184 days there during the tax year.


Who is a New York part-year resident?

You are a part-year resident if you moved into or out of New York at some point during the year.


What are the filing requirements for New York State residents?

Generally, if you are a New York State resident and are required to file a federal tax return, you must also file a New York State tax return.


What form does a full year resident of NYS file?

Full year New York State residents must file Form IT-201, Resident Income Tax Return.


What is the filing deadline for my New York income tax return?

The filing deadline for your New York income tax return is April 15, 2025. If you requested an extension, the extended due date is October 15, 2025.

Are you ready to start your return?