New York State Personal Income Tax Filings by Residence and Liability Status

New York State data details major income tax components from full-year resident, nonresident, and part-year resident returns. The dataset covers tax years beginning in 2015, produced annually by the New York State Department of Taxation and Finance. It includes counts of returns, adjusted gross income, tax liability, and filing statuses aggregated by place of residence.

Use Cases

• Analyze the relationship between Place of Residence and Federal Amount of NY Adjusted Gross Income to model regional income disparities.
• Compare Tax Liability distributions across different NYS Residency Status groups (e.g., resident vs. nonresident).
• Track changes in Number of Returns and Number filing Married Joint over multiple Tax Years to observe demographic shifts.
• Model the correlation between County-level data and components like New York State Amount of NY Adjusted Gross Income for fiscal planning.

Strengths

• Annual data series beginning with tax year 2015 provides multi-year trend analysis.
• Includes 18 distinct columns covering filing status counts, income amounts, liability, and geographic details.
• Based on population data (all returns) for tax years 2015 onward, improving statistical reliability.

Limitations

• Data for tax years prior to 2015 are based on a sample, creating a methodological break complicating long-term trend analysis.
• Unknown total row count prevents assessment of granularity for smaller geographic units or rare filing statuses.
• Aggregated nature limits individual-level analysis, as data is summarized by groups.

Provenance

Source

New York State Department of Taxation and Finance via data.ny.gov.

Collection Method

Compiled from full-year resident, nonresident, and part-year resident personal income tax returns filed during the processing year.

Time Range

Beginning tax year 2015 onward.

Freshness

Updated annually; last update recorded in September 2025.

Geography

New York State, aggregated by County or Place of Residence.