New York A00648 amends the tax law to change the threshold for resident individuals required to file state income tax returns.

New York A00648 amends the tax law to modify the criteria for resident individuals required to file state income tax returns. Specifically, it requires filing for those who must file a federal income tax return, have federal adjusted gross income above a certain amount, or received a lump sum distribution subject to tax. This change takes effect immediately and applies to taxable years beginning on or after January 1, 2026.

New York A00648 amends the tax law to change the threshold for resident individuals required to file state income tax returns.

New York A00648 amends the tax law to modify the criteria for resident individuals required to file state income tax returns. Specifically, it requires filing for those who must file a federal income tax return, have federal adjusted gross income above a certain amount, or received a lump sum distribution subject to tax. This change takes effect immediately and applies to taxable years beginning on or after January 1, 2026.