you were a full-year or part-year resident of New York State, or a New York State-resident estate or trust, or a part-year resident trust; and
you had income sourced to and taxed by another state, a local government within another state, the District of Columbia, or a Canadian province (this income generally includes wages and business income, and typically excludes interest, dividends, gambling winnings, and lottery winnings).
If your New York adjusted gross income includes any income from an S corporation that’s sourced to and taxed by another jurisdiction, and you meet the requirements of the previous two bullets, you can claim this credit.
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