[spanky2872]

I'm helping my sibling file her return. For 2006, she worked for a non-US company while living outside of the US.

Her old job, a US-based company, issued a 1099-R for a distribution of about $1,200 in 2006. It's from a profit-sharing plan/pension paid out when she left the company in 2005. Only federal tax was withheld.

Two questions,
1. Does she have to file a New York state return?
2. If yes, does she file as a non-resident?

Thanks in advance.

[AtlantaTaxExpert]

If she lived part of the year in NY during 2006, she should file a part-year resident return for NY.

Once she has lived outside of the U.S. for a full calendar year, then she has no legal requirement to file NY state income taxes.