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;