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

Beginning tax year 2015, this dataset provides annual statistics on New York State personal income tax returns. It is produced by the New York State Department of Taxation and Finance from full-year resident, nonresident, and part-year resident returns. The data includes major tax components like adjusted gross income, tax liability, deductions, and exemptions, aggregated by income range and liability status.

Use Cases

• Analyze the distribution of 'NY Itemized Deduction Adjustment' and 'Federal Deductions' across 'Sort on Income Range' to model the impact of tax policy changes.
• Correlate 'Number of Returns' and 'Number with Charitable Contributions' by income range to study philanthropic behavior patterns.
• Track 'Pension/Annuity & IRA Income' and 'Subtractions Pension & Annuity Exclusion' over 'Tax Year' to assess retirement income taxation trends.
• Compare 'Number with Loss from Capital&Supplemental Income' against 'Income Taxes & Subtraction Adjustments' to examine investment loss reporting by income bracket.

Strengths

• Data is based on population-level tax returns from tax year 2015 onward, not a sample.
• Includes over 25 distinct columns covering income components, deductions, subtractions, and filing statuses.

Limitations

• Data for tax years prior to 2015 is based on sample data, making direct year-over-year comparisons problematic.
• Specific row counts and total volume of individual returns are not provided in the metadata.

Provenance

Source

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

Collection Method

Aggregated 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 metadata update was 2025-09-11.

Geography

New York State, potentially aggregated by county or place of residence.