My nephew has stock in 3 companies. He is 13 years old and lives in New York state. His aunt is the custodian of his account. In 2017 he had dividends totaling $436.19 which are automatically reinvested. Does he have to file a state return to report the dividends?
If his only income was the from the dividends, then no unless he meets one of the conditions below. See reference links below.
From the New York Department of Taxation and Finance: