every nonresident estate or trust:

(i) having items of income or gain derived from or connected with New York State sources, determined in accordance with the applicable rules of Part 132 of this Title as in the case of a nonresident individual, in excess of such nonresident estate's or trust's New York personal exemption. However, notwithstanding the provisions of the preceding sentence, a New York State fiduciary income tax return is required to be filed for the year in which a net operating loss is incurred by a nonresident estate or trust which incurs a net operating loss for New York State personal income tax purposes, but which 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(b) 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.