1. (a) If an individual changes resident status during the taxable year from resident to nonresident or from nonresident to resident (including an individual domiciled in New York State who meets the requirements of section 605[a][1][B] of the Tax Law and is therefore considered to be a nonresident for part of a taxable year), such individual must file two New York State personal income tax returns for that year. One New York State personal income tax return must be filed on form IT-201 for the resident portion of the year, and another New York State personal income tax return must be filed on form IT-203 for the nonresident period if such individual meets any of the following conditions:

   1. (1) Such individual's New York adjusted gross income from all sources during the resident period plus such individual's New York adjusted gross income from New York State sources during the nonresident period equals or exceeds:

      1. (i) $600 (or $1,200 if such individual is at least 65 years of age at the close of the taxable year) for taxable years beginning in or after 1960 but before 1970;
      2. (ii) $625 (or $1,250 if such individual is at least 65 years of age at the close of the taxable year) for taxable years beginning in 1970;
      3. (iii) $650 (or $1,300 if such individual is at least 65 years of age at the close of the taxable year) for taxable years beginning in or after 1971 but before 1979;
      4. (iv) $700 (or $1,400 if such individual is at least 65 years of age at the close of the taxable year) for taxable years beginning in 1979;
      5. (v) $750 (or $1,500 if such individual is at least 65 years of age at the close of the taxable year) for taxable years beginning in 1980 and 1981;
      6. (vi) $800 (or $1,600 if such individual is at least 65 years of age at the close of the taxable year) for taxable years beginning in or after 1982 but before 1985;
      7. (vii) $850 (or $1,700 if such individual is at least 65 years of age at the close of the taxable year) for taxable years beginning in 1985 and 1986; or
      8. (viii) $900 (or $1,800 if such individual is at least 65 years of age at the close of the taxable year) for taxable years beginning in 1987 and thereafter.
   2. (2) Such individual is a New York State resident at the close of the taxable year and is required to file a Federal income tax return for the taxable year, or such individual is a nonresident of New York State at the close of the taxable year and such individual has incurred a net operating loss for New York State personal income tax purposes but did not incur a net operating loss for Federal income tax purposes.
   3. (3) For New York State minimum income tax purposes, such individual had New York items of tax preference during the period when such individual was a resident in excess of the allowable specific deduction determined under section 122.7(a) of this Title, or such individual had items of tax preference derived from or connected with New York State sources when such individual was a nonresident in excess of the allowable specific deduction determined under section 141.2(a) of this Title.
   4. (4) Such individual is subject to the separate tax imposed by section 601-D of the Tax Law upon the termination of a qualified higher education fund which occurs during the taxable year in either the period of residence or the period of nonresidence.
   5. (5) Such individual received a lump sum distribution during the taxable year, in either the period of residence or the period of nonresidence, any portion of which is subject to the separate tax on the ordinary income portion of the lump sum distribution in accordance with the provisions of section 601-C of the Tax Law.

   6. (6) Such individual wishes to obtain a refund, even though a New York State personal income tax return or returns would not otherwise be required in accordance with the foregoing conditions. (See section 151.5 of this Article regarding the filing of New York State personal income tax returns as claims for refund or credit.)

      (b) Exception.

   7. (1) An individual who is required to file two New York State personal income tax returns for the taxable year in accordance with the provisions of subdivision (a) of this section is not required to file a New York State personal income tax return for the taxable period (either prior to or subsequent to the change of residence) during which such individual meets all of the following conditions: In lieu of the New York State personal income tax return otherwise required to be filed for the taxable period in which such individual met all of the conditions contained in subparagraphs (i)-(iii) of this paragraph, such individual must attach a statement to or indicate on the New York State personal income tax return required to be filed to the effect that for the other taxable period such individual met all of these conditions (see also section 151.6[a][2] of this Article). However, all of the applicable sections of this Part must be taken into account on the New York State personal income tax return which is required to be filed in accordance with this subdivision. This includes, but is not limited to, the special accruals required by section 154.10 of this Part.

      1. (i) such individual had no New York adjusted gross income or New York items of tax preference in excess of the allowable specific deduction (see paragraph [a][3] of this section);
      2. (ii) such individual was not subject to the separate tax upon the termination of a qualified higher education fund; and
      3. (iii) such individual was not subject to the separate tax on the ordinary income portion of a lump sum distribution.
   8. (2) The provisions of this subdivision do not relieve an individual from the requirement of filing a New York State resident personal income tax return where such individual is a New York State resident at the close of the taxable year and is required to file a Federal income tax return for the taxable year or to file a New York State nonresident personal income tax return where such individual is a nonresident of New York State at the close of the taxable year and such individual has incurred a net operating loss for New York State personal income tax purposes but did not incur a net operating loss for Federal income tax purposes.
2. (c) Where an individual changes his residence (either from or to New York State) during the taxable year, schedule form IT-360 (Schedule for Change of Resident Status) must be prepared by or for such individual in accordance with the instructions contained in Publication 360 and submitted with the New York State personal income tax returns required by this section.

Tax Law, § 654(a)