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 Laws of New York (Last Updated: November 21, 2014)
  TAX Tax
 Article 22. PERSONAL INCOME TAX
 Part III. NONRESIDENTS AND PART-YEAR RESIDENTS * 631. New York source income of a nonresident individual. * 632. Nonresident partners and electing shareholders of S corporations. * 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. * 636. New York minimum taxable income of nonresidents or part-year residents. * 637. Computation of separate tax on the ordinary income portion of lump sum distributions received by nonresident or part-year resident individuals, estates and trusts. * 638. New York source income of a part-year resident. 639. Accruals upon change of residence. * NB Applicable to taxable years beginning after 1987. * PART III-NONRESIDENTS * 631. New York taxable income of a nonresident individual * 632. New York adjusted gross income of a nonresident individual. * 633. New York deduction of a nonresident individual * 634. New York standard deduction of a nonresident individual. * 635. New York itemized deduction of a nonresident individual. * 636. New York personal exemptions of a nonresident individual. * 637. Nonresident partners and electing shareholders of S corporations. * 638*. New York taxable income of a nonresident estate or trust. * 641. New York minimum taxable income of nonresidents. * 642. Computation of separate tax on the ordinary income portion of lump sum distributions received by nonresident individuals, estates and trusts. * (Repealed for taxable years beginning after 1987)

  Section 636*2. New York personal exemptions of a nonresident individual  

Latest version. 
  • **
  A nonresident individual shall be allowed the same New  York  exemptions
  as  are allowed by section six hundred sixteen to a resident individual;
  except that if (A) his New York adjusted gross income  determined  under
  section  six  hundred thirty-two as a nonresident is exceeded by (B) the
  New York adjusted gross income he would  be  required  to  report  under
  section  six  hundred  twelve  if  he  were a resident, by more than one
  hundred dollars, his New York personal exemptions shall  be  limited  to
  the  amount  which  represents  the  same  percentage  of  the allowable
  exemptions which (A) is of (B).
    * NB Repealed effective January 1, 1988 for  taxable  years  beginning
  after 1987.
    ** NB Applies to taxable years beginning in 1987