New York County-Level Tax Filings by Income Range Since 2015

New York State county-level data on personal income tax filers begins with tax year 2015. The dataset from the Department of Taxation and Finance shows major tax components like NY adjusted gross income, tax liability, deductions, and exemptions, categorized by wide income ranges. It covers full-year resident, nonresident, and part-year resident returns processed annually.

Use Cases

• Analyze geographic disparities in tax liability and NY adjusted gross income by County and NY Adjusted Gross Income Range (Fed.Col).
• Model the relationship between Taxable Income, Deductions Used, and Tax Before Credits across different income brackets.
• Track trends in specific deduction components like Pension/Annuity & IRA Income or New York Itemized Deductions Claimed over multiple Tax Years.
• Compare residency-based filing patterns using NYS Residency Status, Number filing Single, and Dependent Exemptions Claimed.
• Assess the prevalence of income sources like Dividends or Wage and Salary Income across counties using the 'Number with' columns.

Strengths

• Data is based on population data from tax year 2015 onward, not a sample.
• Covers multiple tax components across 15+ specific columns including income, deductions, and adjustments.
• Provides geographic granularity at the County level for New York State.

Limitations

• Data for tax years prior to 2015 is based on a sample, creating incompatibility for longitudinal analysis before that year.
• Specific row counts and dataset size are unknown, limiting assessment of statistical power.
• The 'wide income range' categorization may obscure finer-grained income distribution details.

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 annual processing period.

Time Range

Beginning tax year 2015 onward.

Freshness

Updated annually; last update recorded as 2025-09-11.

Geography

New York State, aggregated by county.