Residents of New York State are required to file a state return only if certain conditions are met, according to the New York State Department of Taxation and Finance. Even if a resident is not required to file, he must file to receive any refund that is owed.
The Department of Taxation and Finance states that any resident required to file a federal tax return is also required to file a New York State return. If not required to file a federal return, any resident whose gross income with New York additions as of 2015 is more than $4,000, or $3,100 if claimed as a dependant, must file a state return. Other conditions and requirements apply to nonresidents and part-year residents.