New York State Income Tax Components by Income Level and Residence

Annual data from 1999 onward details major components of personal income tax returns for New York State residents and nonresidents. The dataset includes aggregated figures for income, deductions, exemptions, and tax liability, categorized by income class and filer's place of residence. It is produced by the New York State Department of Taxation and Finance from timely filed tax returns.

Use Cases

• Analyze the relationship between `NY AGI of All Returns` and `Tax Liability of All Returns` across different `Income Class` brackets.
• Compare `Deductions of All Returns` and `Dependent Exemptions of All Returns` by `Place of Residence` (County, State, Country).
• Track changes in `Taxable Income of All Returns` and `Number of All Returns` over `Tax Year` from 1999 onward.
• Model geographic tax burden by correlating `Tax Before Credits of All Returns` with `Resident Type` and `County` of residence.
• Assess income distribution using `Income Class Sort Order` against aggregated components like `Deductions of All Returns`.

Strengths

• Data spans multiple tax years beginning in 1999, enabling longitudinal analysis
• Includes 15 distinct columns covering key tax components, residency, and geography
• Aggregated data protects taxpayer privacy while enabling statistical reporting

Limitations

• Data is aggregated, preventing individual-level or household-level analysis
• Exact row count and sample size are unknown, limiting assessment of statistical power
• Relies on timely filed returns only, potentially excluding late filers

Provenance

Source

New York State Department of Taxation and Finance

Collection Method

Aggregated from timely filed full-year resident, full-year nonresident, and part-year resident personal income tax returns.

Time Range

Beginning Tax Year 1999 onward

Freshness

Updated annually; last update recorded in March 2026.

Geography

New York State, with filer residence detailed by County, State, or Country.