New York Passive Loss Question

[JohnH]

Client lives & works in NC, but owns an interest in a partnership with multi-state operations which showed a $4K passive loss in 2007. About $2K of that loss is showing on a New York K-1.

If the taxpayer DOES NOT file a New York non-resident return for 2007, will he still be able to offset the $2K loss against future partnership income in New York?

[Burke]

I don't see why not, unless he has some NY income that would offset part of that loss. Then he would need to file.