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