New York State Personal Income Tax Statistics by Residence

Annual statistical information from timely filed New York State personal income tax returns, beginning with tax year 1999. The dataset provides major tax structure components like income, deductions, and tax liability, broken down by size of income and filer's permanent place of residence. It is produced by the New York State Department of Taxation and Finance.

Use Cases

• Analyze regional economic disparities by comparing Average NY AGI of Taxable Returns across different County or State entries.
• Model tax liability using features like Resident Type, NY AGI of Taxable Returns, and Number of Taxable Returns for different income brackets.
• Track changes in the tax base over time by plotting Number of All Returns and Tax Liability of All Returns against the Tax Year dimension.
• Compare tax burdens between resident groups by calculating effective tax rates from Tax Liability of Taxable Returns and NY AGI of Taxable Returns for each Resident Type.

Strengths

• Data spans over 20 tax years, beginning in 1999, providing a long-term view of trends.
• Includes granular breakdowns by Place of Residence (County, State, Country) and Resident Type.
• Contains 22 distinct columns covering return counts, income aggregates, and tax liability metrics.

Limitations

• Sample size (number of rows) is unknown, making it difficult to assess statistical power for sub-group analysis.
• Data is limited to New York State tax returns and may not be generalizable to other populations.
• The latest update visible is from December 2021, so data for recent tax years may be absent.

Provenance

Source

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

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

Annual updates; last metadata update was 2021-12-31.

Geography

New York State, with filer residence detail by county, other U.S. states, and countries.