New York State Personal Income Tax Components by Residence and Income Range

Data.ny.gov provides annual statistics on New York State personal income tax returns from tax year 2015 onward. The dataset includes major tax components such as New York adjusted gross income, tax liability, deductions, and exemptions, broken down by taxpayer place of residence and broad income range. It is produced by the New York State Department of Taxation and Finance using full population data for returns processed in the year following the liability period.

Use Cases

• Analyze the relationship between Federal Adjusted Gross Income and specific deduction components like Charitable Contributions or Medical & Dental Expenses across income ranges.
• Model geographic disparities in tax liability by correlating Sort on Place with Income Taxes & Subtraction Adjustments and NY Itemized Deductions Claimed.
• Profile income sources by examining the distribution of Pension/Annuity & IRA Income, Dividends, and Gain from Business & Farm Income within each Sort on Income Range.
• Assess the fiscal impact of specific tax policies by tracking the value of Subtractions Pension & Annuity Exclusion and Subtractions College Choice Tuition Savings Program Deductions/Earnings over time.

Strengths

• Based on full population data for tax years 2015 and later, not a sample.
• Contains over 30 specific columns detailing income components, deductions, and adjustments.

Limitations

• Data for tax years prior to 2015 are based on a sample, making direct year-to-year comparisons unreliable.
• Specific row counts and total dataset size are not provided.

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 in the processing year.

Time Range

Beginning tax year 2015 onward.

Freshness

Updated annually; last update was 2025-09-11.

Geography

New York State, with breakdowns by county or place of residence (Sort on Place).