New York Laws
Part 3 - Nonresidents and 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, Estate

(b) Special rule for part-year residents. In the case of a part-year
resident, the ordinary income portion of a lump sum distribution wholly
or partly derived from or connected with New York sources shall be the
sum of:
(1) The ordinary income portion of a lump sum distribution for the
period of residence, computed as if the taxable year for federal income
tax purposes were limited to the period of residence.
(2) The ordinary income portion of a lump sum distribution for the
period of nonresidence, determined in accordance with subsection (a) of
this section, computed as if the taxable year for federal income tax
purposes were limited to the period of nonresidence.

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