> If you are a New York State nonresident you must file Form IT-203, Nonresident and Part-Year Resident Income Tax Return, if you meet any of the following conditions:

> . You are a nonresident with New York source income and your New York adjusted gross income Federal amount column (Form IT-203, line 31) exceeds your New York standard deduction.

IANAL, this isn't tax advice, I'm going by what I'm reading and what I was told by people who lived and worked there, but looking at this if you have an income made from working a job in the state of NY and ended up with more than $21k of income you need to file for NY state income taxes.

There are a number of cities with income taxes. Detroit, Baltimore, Columbus, Cleveland, Louisville, Toledo, and many more. Of those I bothered looking in to, they apply if you work in that city regardless of wherever you live.