Nonresidents and Part-Year Residents

  1. Law
  2. New York Laws
  3. Tax
  4. Personal Income Tax
  5. Nonresidents and Part-Year Residents

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Section
631

New York Source Income of a Nonresident Individual.

Section
632

Nonresident Partners and Electing Shareholders of S Corporations.

Section
632-A

Personal Service Corporations and S Corporations Formed or Availed of to Avoid or Evade New York State Income Tax.

Section
633

New York Source Income of a Nonresident Estate or Trust.

Section
634

Share of a Nonresident Beneficiary in Income From New York Sources.

Section
635

Credit to Trust Beneficiary Receiving Accumulation Distribution.

Section
637

Computation of Separate Tax on the Ordinary Income Portion of Lump Sum Distributions Received by Nonresident or Part-Year Resident Individuals, Estate

Section
638

New York Source Income of a Part-Year Resident.

Section
639

Accruals Upon Change of Residence.