Full-year New York State residents

You are subject to the special accrual rules only if you have accrued income for 2023 and

you were a nonresident of New York State on December 31, 2022; or

you will be a New York State nonresident on January 1, 2024.

You have accrued income for 2023 if you have an item of:

non-New York source income that was fixed and determinable in a tax year prior to 2023, but you are reporting that income for federal income tax purposes in tax year 2023; or

income that was fixed and determinable in tax year 2023, but you will be reporting that income for federal income tax purposes in a tax year after 2023.