Nonresidents and Part-year Residents
Section 631 - New York Source Income of a Nonresident IndividualSection 632 - Nonresident Partners and Electing Shareholders of S CorporationsSection 632-A - Personal Service Corporations and S Corporations Formed or Availed of to Avoid or Evade New York State Income TaxSection 633 - New York Source Income of a Nonresident Estate or TrustSection 634 - Share of a Nonresident Beneficiary in Income From New York SourcesSection 635 - Credit to Trust Beneficiary Receiving Accumulation DistributionSection 637 - Computation of Separate Tax on the Ordinary Income Portion of Lump Sum Distributions Received by Nonresident or Part-year Resident Indivi...Section 638 - New York Source Income of a Part-year ResidentSection 639 - Accruals Upon Change of Residence