Nonresidents and Part-year Residents | Midpage

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New York Consolidated Laws

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Nonresidents and Part-year Residents

631New York source income of a nonresident individual 632Nonresident partners and electing shareholders of S corporations 632-APersonal service corporations and S corporations formed or availed of to avoid or evade New York State income tax 633New York source income of a nonresident estate or trust 634Share of a nonresident beneficiary in income from New York sources 635Credit to trust beneficiary receiving accumulation distribution 637Computation of separate tax on the ordinary income portion of lump sum distributions received by nonresident or part-year resident indivi...638New York source income of a part-year resident 639Accruals upon change of residence