New York S02213 amends the threshold for resident individuals required to file state income tax returns.
New York S02213 amends the tax law to change the criteria for resident individuals required to file state income tax returns. Specifically, it aligns the state filing requirement with federal filing obligations, meaning individuals must file a state return if they are required to file a federal return or have federal adjusted gross income above a certain threshold. This change will take effect immediately and apply to tax years beginning on or after January 1, 2026.
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