If you reside in New York state, your state tax filing and payment obligations are generally the same as your U.S. obligations. You must report and pay tax on your worldwide income, file a tax return (or extension request) and pay the tax for each year by April 15 of the following year. Full-year New York state residents file NYS Form IT-201, Resident Income Tax Return. Others file NYS Form IT-203, Nonresident and Part-Year Resident Income Tax Return.
If you live in a neighboring state but work in New York state, or if you have earnings from more than one state, you will likely have to file state tax returns in each state. In general, however, you will pay tax on your income only once.