Part
3
Nonresidents and Part-year Residents
Sections
631
New York source income of a nonresident individual
632
Nonresident partners and electing shareholders of S corporations
632‑A
Personal service corporations and S corporations formed or availed of to avoid or evade New York State income tax
633
New York source income of a nonresident estate or trust
634
Share of a nonresident beneficiary in income from New York sources
635
Credit to trust beneficiary receiving accumulation distribution
637
Computation of separate tax on the ordinary income portion of lump sum distributions received by nonresident or part-year resident indivi...
638
New York source income of a part-year resident
639
Accruals upon change of residence
