Filing status

Filing status

Your filing status helps you determine:
•	whether you have to file a return
•	which New York standard deduction to use
•	your tax from the 2007 tax tables

In nearly all cases, you must use the same filing status on your state return that you used on your federal return. If you did not have to file a federal return, use the same filing status that you would have used for federal income tax purposes.

The only exceptions to this rule apply to married individuals who file a joint federal return and:

1.	one spouse is a New York State resident and the other is a nonresident or part-year resident. In this case you must either:
	a.	file separate New York State returns; or
	b.	file jointly, as if you both were New York State residents. Joint and several tax liability – Generally, if you file a joint return, both you and your spouse are responsible for the tax and any interest or penalties due on the return.

are unable to file a joint New York return because the address or whereabouts of your spouse is unknown, or your spouse refuses to sign a joint New York return. In this case, you may file a separate New York return.

Caution – You may file a separate return only if you meet at least one of the following conditions:

you can demonstrate that the address or whereabouts of your spouse is unknown, reasonable efforts have been made to locate your spouse and good cause exists for the failure to file a joint New York return; or
reasonable efforts have been made to have your spouse sign a joint return, there exists objective evidence of alienation from your spouse such as judicial order of protection, legal separation under a decree of divorce or separate maintenance, or living apart for the 12 months immediately preceding application to file a separate return or commencement of an action for divorce or commencement of certain family court proceedings, and good cause exists for the failure to file a joint return.

Last Modified: December 14, 2007