Do I Need To File

If you you need to file is based on your filing status, what your gross income is, and how much tax as withheld from your income. It’s rather complicated and rather than list all the options here, it’s easier to go to the IRS web site to work through a series of questions to get the answer. You can file, even if you don’t have to, but be aware that you may be using an appointment that someone else, who needs to file, won’t be able to have.

Generally, you must file a New York State income tax return if you are a New York State resident and are required to file a federal return. You may also have to file a New York State return if you are a nonresident of New York and you have income from New York State sources. You need to determine if you are a resident, nonresident, or part-year resident before you can decide if you need to file a return with New York State.

Filing information for:

Special Situations

(Blue means you will need to go to a professional tax preparer)

  1. You owe any special taxes, including any of the following.
    1. Social security and Medicare tax on tips you did not report to your employer or on wages you received from an employer who did not withhold these taxes.
    2. Recapture of first-time homebuyer credit.
    3. Alternative minimum tax
    4. Additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account. But if you are filing a return only because you owe this tax, you can file Form 5329 by itself.
    5. Household employment taxes. But if you are filing a return only because you owe this tax, you can file Schedule H by itself.
    6. Write-in taxes, including uncollected social security and Medicare or RRTA tax on tips you reported to your employer or on group-term life insurance and additional taxes on health savings accounts.
    7. Recapture taxes.
  2. You (or your spouse, if filing jointly) received HSA, Archer MSA or Medicare Advantage MSA distributions.
  3. You had net earnings from self-employment of at least $400.
  4. You had wages of $108.28 or more from a church or qualified church-controlled organization that is exempt from employer social security and Medicare taxes.
  5. Advance payments of the premium tax credit were made for you, your spouse, or a dependent who enrolled in coverage through the Marketplace.
  6. Advance payments of the health coverage tax credit were made for you, your spouse, or a dependent.
  7. You have a net tax liability that you deferred by making an election under section 965(i).

You should file if:

  1. You had income tax withheld from your pay, pension, social security or other income.
  2. You made estimated tax payments for the year or had any of your overpayment for last year’s estimated tax applied to this year’s taxes.
  3. You qualify for the earned income credit.
  4. You qualify for the refundable child tax credit or the additional child tax credit.
  5. You qualify for a refundable credit for child and dependent care expenses.
  6. You qualify for a refundable American Opportunity Credit.
  7. You qualify for the Premium Tax Credit.
  8. You receive a 1099-B and the gross proceeds plus other income exceeds the filing limits.
  9. You receive Form 1099-S, Proceeds From Real Estate Transactions.
  10. You are required to file a state return.
  11. You want to file a $0 AGI return (such as to prevent tax identity theft, to claim a state credit, or for other assistance).
  12. You qualify for the refundable credit for prior year minimum tax.
  13. You qualify for the federal tax on fuels.
  14. You qualify for the refundable sick and family leave credits for certain self-employed individuals.
  15. To get a Colorado sales tax TABOR refund.
  16. You qualify for the Income Qualified Senior Housing Income Tax Credit (2022 only).