Non-residents of New York are subject to New York income tax on New York source income.
Here is New York's rule regarding partnerships:
If you are a partner in a partnership, New York source income also includes those items of income, gain, loss, and deduction included in your distributive share of partnership income that is derived from or connected with business carried on by the partnership in New York State.
https://www.tax.ny.gov/pubs_and_bulls/tg_bulletins/pit/ny_source_income_sole_proprietorship.htm#:~:t....
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
