New York Tax Law Part 3 - NONRESIDENTS AND PART-YEAR RESIDENTS

• 631 - New York Source Income of a Nonresident Individual.
  (a) General. The New York source income of a nonresident individual shall be the sum of the following: (1) The net amount of items of...
• 632 - Nonresident Partners and Electing Shareholders of S Corporations.
  (a) Portion derived from New York sources. (1) In determining New York source income of a nonresident partner of any partnership, there shall be included...
• 632-a - Personal Service Corporations and S Corporations Formed or Availed of to Avoid or Evade New York State Income Tax.
  (a) General. If (1) substantially all of the services of a personal service corporation or S corporation are performed for or on behalf of another...
• 633 - New York Source Income of a Nonresident Estate or Trust.
  (a) General. The New York source income of a nonresident estate or trust shall be the sum of the following: (1) The net amount of...
• 634 - Share of a Nonresident Beneficiary in Income From New York Sources.
  (a) General. The share of a nonresident beneficiary of any estate or trust under subsection (a) of section six hundred thirty-one, in estate or trust...
• 635 - Credit to Trust Beneficiary Receiving Accumulation Distribution.
  A nonresident or part-year resident beneficiary of a trust whose New York source income includes all or part of an accumulation distribution by such trust,...
• 637 - Computation of Separate Tax on the Ordinary Income Portion of Lump Sum Distributions Received by Nonresident or Part-Year Resident Individuals, Estate
  637. Computation of separate tax on the ordinary income portion of lump sum distributions received by nonresident or part-year resident individuals, estates and trusts. (a)...
• 638 - New York Source Income of a Part-Year Resident.
  (a) Individuals. The New York source income of a part-year resident individual shall be the sum of the following: (1) New York adjusted gross income...
• 639 - Accruals Upon Change of Residence.
  (a) If an individual changes status from resident to nonresident he shall, regardless of his method of accounting, accrue to the period of residence any...

Last modified: February 3, 2019