A 1998 Supreme Court case regarding alimony for a Connecticut resident with New York source income ruled that there cannot be different alimony treatments for residents and nonresidents. The ruling also impacts New York alimony-paying residents who work in Connecticut. For a related article, including a detailed example on how this change affects 1998 tax returns, see the NYSSCPA website at www.nysscpa.org/archive/tax/1-7taxart.htm.