NY Tax § 631(a)
(a) General. The New York source income of a nonresident individual shall be the sum of thefollowing:
(1) The net amount of items of income, gain, loss and deduction entering into his federal adjusted gross income, as defined in the laws of the United States for the taxable year, derived from or connected with New York sources, including:
(A) his distributive share of partnership income, gain, loss anddeduction, determined under section six hundred thirty-two, and
(B) [fig 1] his pro rata share of New York S corporation income, loss anddeduction, increased by reductions for taxes described in paragraphs two and three of subsection (f) of section thirteen hundred sixty-six of the internal revenue code, determined under section six hundred thirty-two, and
(C) his share of estate or trust income, gain, loss and deduction,determined under section six hundred thirty-four and
(2) (Added, L 1994) The portion of the modifications described in subsections (b) and (c) of section six hundred twelve which relate to income derived from New York sources (including any modifications attributable to him as a partner or shareholder of a New York S corporation).
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