N.Y. Comp. Codes R. & Regs. tit. 20, § 151.19 – Group New York State nonresident personal income tax return for nonresident shareholders of New York S corporations.

(b) The rules pertaining to group filing for partnerships and nonresident partners, as provided by section 151.17 of this Part, shall be applicable, in their entirety, to S corporations and their nonresident shareholders electing to file group nonresident returns. The provisions of such section shall apply in the same manner and effect as if such provisions had been incorporated in full in this section, except where inconsistent or irrelevant, and as if the language contained therein had expressly referred to New York S corporations and nonresident shareholders thereof, rather than partnerships and partners.

(a) General.

A New York S corporation may be granted approval by the Department of Taxation and Finance to file a New York State group nonresident personal income tax return on behalf of its qualified nonresident shareholders who elect to have the S corporation file on their behalf.