151.21 Special rules concerning group returns for nonresident persons with New York source income from more than one source.

(a) General. Where a nonresident person would otherwise qualify to participate in a group return permitted under sections 151.17, 151.18, 151.19 or 151.20 of this Part, except that such nonresident (or the spouse of such nonresident) has New York source income from sources other than the group, such nonresident shall, nevertheless, be permitted to elect to participate in the group return under the following conditions:

(1) the nonresident person's New York source income from other sources is only from a partnership, professional athletic team, New York S corporation or other group or organization that properly files a group return under sections 151.17, 151.18, 151.19 or 151.20 of this Part for the tax year;

(2) the nonresident person properly participates in the group return for each such partnership, professional athletic team, New York S corporation or group or organization for the tax year;

(3) the nonresident person, if deriving New York City source income from more than one source, elects to waive the right to claim the exclusion against the total wages and total net earnings from self-employment for purposes of the City of New York nonresident earnings taxes and so informs the partnerships, professional athletic teams, New York S corporations or other groups or organizations authorized to make, file, or execute the group returns that report such New York City source income on behalf of such nonresident person; and

(4) the nonresident person, if deriving City of Yonkers source income from more than one source, elects to waive the right to claim the exclusion against the total wages and total net earnings from self-employment for purposes of the City of Yonkers nonresident earnings taxes and so informs the partnerships, professional athletic teams, New York S corporations or other groups or organizations authorized to make, file, or execute the group returns that report such City of Yonkers source income on behalf of such nonresident person.