Definition of a qualified nonresident partner.
(c) Definition of a qualified nonresident partner. The term qualified nonresident partner means a partner who meets all of the following conditions:
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(c) Definition of a qualified nonresident partner. The term qualified nonresident partner means a partner who meets all of the following conditions:
(1) the partner must be a nonresident of New York State for the entire taxable year;
(2) the partner must have maintained no permanent place of abode in New York State at any time during the taxable year;
(3) the partner or the partner's spouse must:
(i) have no New York source income, as determined under section 132.2 of this Subchapter, other than the partner's distributive share of partnership income, as determined under Part 137 of this Title, allocated to New York State. However, nonresident partners with New York source income from sources other than their distributive share of partnership income may be eligible to file on a group return under the provisions of section 151.21 of this Part;
(ii) not be subject to the minimum income tax (see section 602 of the Tax Law); or
(iii) not be subject to the separate tax on the ordinary income portion of a lump sum distribution (see section 603 of the Tax Law); and
(i) have no New York source income, as determined under section 132.2 of this Subchapter, other than the partner's distributive share of partnership income, as determined under Part 137 of this Title, allocated to New York State. However, nonresident partners with New York source income from sources other than their distributive share of partnership income may be eligible to file on a group return under the provisions of section 151.21 of this Part;
(ii) not be subject to the minimum income tax (see section 602 of the Tax Law); or
(iii) not be subject to the separate tax on the ordinary income portion of a lump sum distribution (see section 603 of the Tax Law); and
(4) the partner must waive the right to claim:
(i) the New York standard or itemized deduction;
(ii) dependent exemptions;
(iii) any credits against New York State personal income tax; and
(iv) a New York State deduction resulting from a capital loss carryover or a net operating loss carryback or carryover, as determined pursuant to section 132.7 of this Title ( i.e., either determined before filing, at the time of filing, or after filing).
(i) the New York standard or itemized deduction;
(ii) dependent exemptions;
(iii) any credits against New York State personal income tax; and
(iv) a New York State deduction resulting from a capital loss carryover or a net operating loss carryback or carryover, as determined pursuant to section 132.7 of this Title ( i.e., either determined before filing, at the time of filing, or after filing).