income you earned in New York State as a military spouse (see TSB-M-10(1)I, Military Spouses Residency Relief Act).compensation you received for active service in the United States military.your gambling winnings, other than lottery winnings described on page 1, unless you are engaged in the business of gambling and you carry on that business in New York State.your interest, dividends, or gains from the sale or exchange of intangible personal property, unless they are part of the income you received from carrying on a business, trade, profession, or occupation in New York State.your income from annuities and pensions that meet the New York State definition of an annuity, unless the annuity is employed or used as an asset of a business, trade, profession, or occupation carried on in New York State.Code (see Publication 36, General Information for Senior Citizens and Retired Persons) your income from pension plans described in section 114 of Title 4 of the U.S.Your New York source income does not include: any income or gain recognized on the receipt of payments from an installment sale contract entered into when the S corporation was subject to tax in New York in a case where the S corporation terminates its taxable status in New York (see TSB-M-10(10)I, Amendments to the Treatment of Certain S Corporation Income by Nonresident Taxpayers).any gain recognized on the deemed asset sale for federal income tax purposes where the S corporation has made an election under IRC section 338(h)(10) and.any gain recognized on the receipt of payments from an installment obligation for federal income tax purposes where the S corporation has distributed an installment obligation under IRC section 453(h)(1)(A) to the shareholders.a New York S corporation in which you are a shareholder, including:.any income you received related to a business, trade, profession, or occupation previously carried on in New York State, including but not limited to covenants not to compete and termination agreements (see TSB-M-10(9)I, Income Received by a Nonresident Related to a Business, Trade, Profession, or Occupation Previously Carried on Within New York State) and.any gain from the sale, transfer, or other disposition of shares of stock in a cooperative housing corporation in connection with the grant or transfer of a proprietary leasehold, when the real property comprising the units of the cooperative housing corporation is located in New York State.New York State Lottery winnings if the total proceeds of the prize are more than $5,000 (see Publication 140-W, FAQs: New York State Lottery Winners - What Are My Tax Responsibilities for New York State?).your share of New York State estate or trust income or gain.your distributive share of New York State partnership income or gain.a business, trade, profession, or occupation carried on in New York State.
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