Tax Law, § 658(c)

Every partnership which has (a) a partner who is a resident of New York State, or (b) any income derived from or connected with New York State sources (determined in accordance with the applicable rules of Part 132 of this Title as in the case of a nonresident individual), must also file a New York State partnership return regardless of the amount of its income. (See section 158.9 of this Article). For a partnership consisting entirely of nonresident aliens, see also sections 152.11 and 158.9 of this Article.