Personal Income Tax Filers, Summary Dataset 1 - Major Items by Liability Status and Place of Residence: Beginning Tax Year 2015
data.ny.gov | Last Updated 14 Aug 2023Beginning with tax year 2015, the Department of Taxation and Finance (hereafter “the Department”) began producing a new annual population data study file to provide more comprehensive statistical information on New York State personal income tax returns. The data are from full‐year resident, nonresident, and part‐year resident returns filed between January 1 and December 31 of the year after the start of the liability period (hereafter referred to as the “processing year”). The four datasets display major income tax components by tax year. This includes the distribution of New York adjusted gross income and tax liability by county or place of residence, as well as the value of deductions, exemptions, taxable income and tax before credits by size of income. In addition, three of the four datasets include all the components of income, the components of deductions, and the addition/subtraction modifications. Caution: The current datasets are based on population data. For tax years prior to 2015, data were based on sample data. Data customers are advised to use caution when drawing conclusions comparing data for tax years prior to 2015 and subsequent tax years. Further details are included in the Overview.
This dataset has the following 18 columns:
| Column Name | API Column Name | Data Type | Description | Sample Values |
|---|---|---|---|---|
| Tax Year | tax_year | number | Tax Year | 2015 2016 2017 2018 2019 view top 100 |
| Tax Liability Status | tax_liability_status | text | Status of Tax Liability: Taxable, Non‐Taxable, or All Returns. Taxable return has any amount of positive tax liability. Non‐Taxable return has no or zero tax liability, or a negative tax liability resulting from refundable credits. All Returns combines the Taxable and Non‐Taxable returns. | All Returns Non-Taxable Taxable view top 100 |
| NYS Residency Status | nys_residency_status | text | Status of NYS Residency: Full‐Year Resident, Full‐Year Nonresident, Part‐Year Resident, or All Filers. Full‐Year Resident is a resident of New York State for the entire tax year. Full‐Year Nonresident is a not a resident for the entire year. Part‐Year Resident changes from a resident to a nonresident, or from a nonresident to a resident, during the tax year. All Filers combines the above three residency statuses. | Full-Year Nonresident Full-Year Resident All Filers Part-Year Resident view top 100 |
| Place of Residence | place_of_residence | text | Name of the New York State County, State or Country of Residence Includes: “Other Places‐ NYS Resident” means Full‐Yr. Resident returns that could not be classified by county. “Other Places‐ Nonresident” means Full‐Yr. Nonresident unclassified returns, or with NY addresses; includes APO/FPO. “All Othr Countries” means Countries outside the USA, other than those reported that year. “All Places” combines all Places of Residence. | All Places Washington Wyoming Delaware Allegany view top 100 |
| County | county | text | Name of New York State County Same as the “Place of Residence” field, except for Full‐ Year Nonresidents, which includes: o “All” for all counties of other states in USA o “Not Applicable” for countries outside USA | All Not Applicable All Places All New York City Bronx view top 100 |
| State | state | text | Name of State | New York Not Applicable All - Excluding New York Arizona Arkansas view top 100 |
| Country | country | text | Name of Country “All” for all countries in “All Places” | United States All Canada China France view top 100 |
| Notes | notes | text | “d/” ‐ Tax Law secrecy provisions prohibit the disclosure of the data; it means that the specific data blanked‐out in the following columns of that record have a value but could not be reported. The “Number of Returns” field determines whether or not the dollar‐amount of data can be disclosed in that row. See the Limitations section of the Overview on these notes: “1/” ‐ The data in two Filing Status fields for Full‐Year Nonresidents, except for Totals, is not reported. “2/” ‐ The data for Full‐Year Nonresidents and Part‐Year Residents on components of income, modifications, and deductions, except for Totals, is not reported. “3/” ‐ The data for Full‐Year Nonresidents and Part‐Year Residents in the highest three income ranges, except for Totals, is not reported. “4/” ‐ The data for modifications, except for Totals, is not reported. | 1/ d/ view top 100 |
| Number of Returns | number_of_returns | number | The number of returns filed. Note: Married filing joint returns count as one. | 540 674 649 208 230 view top 100 |
| Number filing Single | number_filing_single | number | The number of returns filed with Filing Status “Single” | 261 263 223 133 81 view top 100 |
| Number filing Married Joint | number_filing_married_joint | number | The number of returns with Filing Status “Married Joint” | 46 105 96 89 39 view top 100 |
| Number filing Head of Household | number_filing_head_of_household | number | The number of returns with Filing Status “Head of Household” | 18 13 12 20 15 view top 100 |
| Number filing Married Separate or Widow/Widower | number_filing_married_separate_or_widow_widower | number | The number of returns with Filing Status “Married Separate” or “Widow/Widower” | 67 85 34 71 37 view top 100 |
| Federal Amount of NY Adjusted Gross Income | federal_amount_of_ny_adjusted_gross_income | number | Amount of federal‐source NYAGI (New York Adjusted Gross Income). May be negative. For Full‐Year Nonresident and Part‐Year resident returns, this amount includes both non‐New York income and New York‐ source income; the amount computed in column one on the form IT‐203, page 2. For Full‐Year Resident returns, the Federal and NYS Amounts of New York Adjusted Gross Income are equal. | -2998641822 -2575423317 -312890225 -295388213 -103258098 view top 100 |
| New York State Amount of NY Adjusted Gross Income | new_york_state_amount_of_ny_adjusted_gross_income | number | Amount of New York‐source NYAGI (New York Adjusted Gross Income). May be negative. The amount of federal adjusted gross income earned or received during the income year after certain modifications and before the subtraction of either the standard or itemized deductions, and dependent exemptions. For Full‐Year Nonresident and Part‐Year resident returns, the amount computed in column two on the form IT‐203, page 2. For Full‐Year Resident returns, the Federal and NYS Amounts of New York Adjusted Gross Income are equal. | -6158978668 -5913062068 -4042026250 -3038277486 -2998641822 view top 100 |
| Tax Liability | tax_liability | number | Amount of NYS tax liability. May be negative due to refundable credits. The tax liability reflects the tax due (Tax Before Credits plus other NYS taxes), after nonrefundable and refundable credits. Negative values represent a refund. For Full‐Year Nonresident and Part‐Year Resident returns, this amount reflects NYS tax after allocation based on the ratio of New York‐source to federal‐source NYAGI. | 0 -5000 8731849 424622 965317 view top 100 |
| Sort on Statuses | sort_on_statuses | number | Sort Order on Tax Liability Status and NYS Residency Status | 2 5 9 10 6 view top 100 |
| Sort on Place | sort_on_place | number | Sort Order on Place of Residence | 1 2 3 4 5 view top 100 |