- services performed in New York
- real and tangible personal property located in New York
- a business, trade, profession or occupation carried on in New York
- a New York S corporation in which you are a shareholder
- a distribution of New York partnership, income or gain
- your share of New York estate or trust income or gain
- New York lottery winnings of more than $5,000 won on or after
October 1, 2000
- gain from the sale, transfer, or other disposition of shares of
stock in a New York located cooperative housing corporation
For more information (including New York nonresident subtractions
and Special accruals for full-year nonresidents),
see
Publication
88, General Tax Information for New York State Nonresidents and
Part-Year Residents
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