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(3) every nonresident individual (nonresident partners of partnerships, including limited liability partnerships or limited liability companies that are treated as partnerships for Federal tax purposes, nonresident members of professional athletic teams, nonresident shareholders of New York S corporations, and nonresident members of groups or organizations authorized by the commissioner to file group New York State nonresident personal income tax returns for their members should also see sections 151.17, 151.18, 151.19 and 151.20, respectively of this Part, and also see section 151.21 of this Part):
(i) having New York adjusted gross income for the taxable year, determined under Part 132 of this Title, in excess of the sum of such individual's New York personal exemptions, but not including an individual, husband and wife, head of a household or surviving spouse whose New York adjusted gross income for the taxable year, computed as if a resident, meets the provisions of section 601(a)(2) of the Tax Law and is not required to pay an ordinary tax. However, notwithstanding the provisions of the preceding sentence, a New York State nonresident personal income tax return must be filed for the year in which a net operating loss is incurred by a nonresident individual who incurs a net operating loss for New York State personal income tax purposes but does not incur a net operating loss for Federal income tax purposes; or
(ii) having any items of tax preference derived from or connected with New York State sources in excess of the specific deduction determined under section 141.2(a) of this Title; or
(iii) subject to the separate tax imposed by section 601-D of the Tax Law, upon the termination of a qualified higher education fund; or
(iv) having received a lump sum distribution during the taxable year, any portion of which is derived from or connected with New York State sources and which is subject to the separate tax imposed by section 601-C of the Tax Law;