New York Codes, Rules and Regulations (NYCRR)
Title 20 Part 137
Department of Taxation and Finance
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Source version current through Feb 15, 2026
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20 NYCRR 137.1 - Partnership income and deductions of nonresident partner derived from New York State sources
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20 NYCRR 137.2 - Special rules as to New York State sources
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20 NYCRR 137.3 - Modification of partnership items in partner's New York State nonresident personal income tax return
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20 NYCRR 137.4 - Alternate methods
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20 NYCRR 137.5 - Application of rules for resident partners to nonresident partners
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20 NYCRR 137.6 - Tiered partnerships
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20 NYCRR 137.7 - Cross-references
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