Income Tax Components by Size of Income by Place of Residence: Beginning Tax Year 1999

data.ny.gov | Last Updated 10 Jun 2019

The Department of Taxation and Finance annually produces a data (study) file and provides a report of statistical information on New York State personal income tax returns that were timely filed. Timely filing means that the tax return was delivered to the Department on or before the due date of the tax return. The data are from full-year resident, full-year nonresident, and part-year resident returns. This dataset defines individuals filing a resident tax return as full-year residents and individuals filing a nonresident tax return are defined as either a full- year nonresident or a part-year resident.Data presented in this dataset provide the major income tax structure components by size of income. The components include income, deductions, dependent exemptions, and tax liability. The data also provides this information by size of income and by the filer’s permanent place of residence (county, state or country). For a more detailed explanation on the determination of residency and components of income see the attachment: NYSTF_PlaceOfResidence_Introduction.Researchers agree to: Use the data for statistical reporting an analysis only. The author will include a disclaimer that states any analyses, interpretations or conclusions were reached by the author and not the New York State Department of Taxation and Finance.

Tags: tax, income, liability, county

This dataset has the following 17 columns:

Column NameAPI Column NameData TypeDescriptionSample Values
Tax Yeartax_yearnumberTax Year
Resident Typeresident_typetextType of resident: Full-Year Resident, Full-Year Nonresident, Part-Year Nonresident
Place of Residenceplace_of_residencetextName of the New York State County, State or Country of Residence. Note: for Full-Year Nonresidents, the data may not be consistently available. + Resident returns that could not be classified by county; ++ Includes resident tax returns with an out- of-state address; +++ Includes other foreign countries; ++++ Includes unclassified and individuals filing a nonresident tax return but containing a New York address
CountrycountrytextName of Country. +++ Includes other foreign countries; ++++ Includes unclassified and individuals filing a nonresident tax return but containing a New York address
StatestatetextName of State
CountycountytextName of State. + Resident returns that could not be classified by county; ++ Includes resident tax returns with an out-of-state address
Income Classincome_classtextNew York Adjusted Gross Income ranges. Note: the income ranges changed between tax years 2006 and 2007. Note: If income ranges do not appear, the values in that range are all zeros.
DisclosuredisclosuretextIdentifies whether the data in the next 7 columns have a value, but is not reported. d/ - Tax Law secrecy provisions prohibit the disclosure of the data
Number of All Returnsnumber_of_all_returnsnumberCount of the number of return filings (note: married filing joint returns count as one)
NY AGI of All Returns (in thousands) *ny_agi_of_all_returns_in_thousandsnumberNew York Adjusted Gross Income from return filings. * New York Adjusted Gross Income on resident tax forms and Federal source New York Adjusted Gross Income (includes non-New York income) on non-resident tax forms
Deductions of All Returns (in thousands)deductions_of_all_returns_in_thousandsnumberDeductions from return filings
Dependent Exemptions of All Returns (in thousands)dependent_exemptions_of_all_returns_in_thousandsnumberValue of New York exemption of $1,000 for each dependent claimed on the taxpayer’s federal income tax return
Taxable Income of All Returns (in thousands)taxable_income_of_all_returns_in_thousandsnumberValue of subtracting allowable deductions and exemptions from New York Adjusted Gross Income from return filings, and multiplying the remainder by the appropriate New York State tax rate schedule
Tax Before Credits of All Returns (in thousands)tax_before_credits_of_all_returns_in_thousandsnumberTax Liability from return filings based on New York taxable income before subtraction of allowable credits.
Tax Liability of All Returns (in thousands) **tax_liability_of_all_returns_in_thousandsnumberTax Liability from return filings ** Includes refundable tax credits
Place of Residence Sort Orderplace_of_residence_sort_ordernumberSort Order on Place of Residence
Income Class Sort Orderincome_class_sort_ordernumberSort Order on Income Class