New York Consolidated Laws, Tax Law - TAX § 971. Estate tax returns

(a) Returns by executor.  (1) Residents.  In the case of the estate of every individual dying on or after April first, two thousand fourteen, who at his or her death was a resident of New York state, his or her executor shall make a return with respect to the estate tax imposed by section nine hundred fifty-two of this article if the decedent's federal gross estate, increased by the amount of any gift includible in his or her New York gross estate, exceeds the basic exclusion amount applicable to the decedent's date of death in paragraph two of subsection (c) of section nine hundred fifty-two of this article.

(2) Nonresidents.  In the case of the estate of every individual dying on or after April first, two thousand fourteen, who at his or her death was not a resident of New York state, if such individual's federal gross estate includes real or tangible personal property having an actual situs in New York state, the executor shall make a return with respect to the estate tax imposed by section nine hundred sixty of this article if the decedent's federal gross estate, increased by the amount of any gift includible in his or her New York gross estate, exceeds the basic exclusion amount applicable to the decedent's date of death in paragraph two of subsection (c) of section nine hundred fifty-two of this article.