2021 New York Laws
TAX - Tax
Article 22 - Personal Income Tax
Part 3 - Nonresidents and Part-Year Residents
638 - New York Source Income of a Part-Year Resident.

§   638.   New  York  source  income  of  a  part-year  resident.  (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.