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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 * (Repealed for taxable years beginning after 1987)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 638. New York source income of a part-year resident  

Latest version. 
  • (a)
  Individuals.  The  New  York  source  income  of  a  part-year  resident
  individual shall be the sum of the following:
    (1)  New  York  adjusted  gross  income  for  the period of residence,
  determined in accordance  with  part  II  of  this  article  as  if  the
  taxpayer's  taxable year for federal income tax purposes were limited to
  the period of residence.
    (2) New York source income for the period of nonresidence,  determined
  in  accordance  with section six hundred thirty-one as if the taxpayer's
  taxable year for federal income tax purposes were limited to the  period
  of nonresidence.
    (b)  Trusts.  The New York source income of a part-year resident trust
  shall be the sum of the following:
    (1) New York adjusted  gross  income  for  the  period  of  residence,
  determined  in  accordance  with  paragraph  four  of  subsection (e) of
  section six hundred one as if its taxable year for  federal  income  tax
  purposes were limited to the period of residence.
    (2)  New York source income for the period of nonresidence, determined
  in accordance with section six hundred thirty-three as  if  its  taxable
  year  for  federal  income  tax  purposes  were limited to the period of
  nonresidence.
    (c) Stock option grants,  stock  appreciation  rights  and  restricted
  stock.    A  part-year  resident taxpayer who has been granted statutory
  stock options, restricted stock, nonstatutory  stock  options  or  stock
  appreciation rights and who, during such grant period, performs services
  within  New York for, or is employed within New York by, the corporation
  granting such option, stock or right, shall compute his or her New  York
  source  income  as  determined under rules and regulations prescribed by
  the commissioner.
    * NB Effective January 1, 1988 and applies to taxable years  beginning
  after 1987.