MayaD
Expert Alumni

Deductions & credits

No. If you are a NY nonresident individual, estate, or trust, or a part-year resident individual or trust, you are subject to tax on your New York source income.

 

Your New York source income does not include: your gambling winnings, other than lottery winnings, unless you are engaged in the business of gambling and you carry on that business in New York State;

New York Source Income of Nonresident

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