Personal Income Tax Filers, Summary Dataset 2 - Major Items and Income & Deduction Components by Place of Residence and Broad Income Range: 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 55 columns:
| Column Name | API Column Name | Data Type | Description | Sample Values |
|---|---|---|---|---|
| Tax Year | tax_year | number | Tax Year | 2018 2016 2017 2015 2021 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 Wyoming Delaware Washington 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 |
| NY Adjusted Gross Income Range (Fed.Col) | ny_adjusted_gross_income_range_fed_col | text | The New York Adjusted Gross Income (NYAGI) ranges, based on the Federal‐source NYAGI (see the definition of “Federal Amount of NY Adjusted Gross Income”). Note: Each dataset has distinct income ranges. | Under $1 $ 100,000 - 199,999 $ 10,000 - 19,999 $ 1 - 4,999 $ 200,000 - 249,999 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. | 2/ d/, 2/ d/ view top 100 |
| Number of Returns | number_of_returns | number | The number of returns filed. Note: Married filing joint returns count as one. | 17 21 20 15 12 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 Yorksource 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. | 4569590 -25065175335 -20401342 -16445364466 -14207834436 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. | 2597758 -16445364466 -11023489 -14207834436 -13160565445 view top 100 |
| New York Standard Deductions Claimed | new_york_standard_deductions_claimed | number | Amount of NY standard deductions claimed, adjusted to reflect the cost of living adjustment. | 171650 144400 224650 184550 128300 view top 100 |
| New York Itemized Deductions Claimed | new_york_itemized_deductions_claimed | number | Amount of NY itemized deductions claimed. | 0 10000 20000 30000 537621 view top 100 |
| Deductions Used | deductions_used | number | Amount of standard or itemized deductions used to reduce taxable income. The deduction used reflects the limitation against the Federal amount of NY Adjusted Gross Income. | 0 168100 136100 88050 72050 view top 100 |
| Dependent Exemptions Claimed | dependent_exemptions_claimed | number | Amount of the dependent exemptions claimed. The value of each New York State dependent exemption is $1,000. | 7000 8000 5000 4000 9000 view top 100 |
| Dependent Exemptions Used | dependent_exemptions_used | number | Amount of the dependent exemptions used to reduce taxable income. The dependent exemption used reflects the limitation against the Federal amount of NY Adjust Gross Income after deductions. | 0 1000 3000 4000 7000 view top 100 |
| Taxable Income | taxable_income | number | Amount of income that is taxable. Specifically, the Federal amount of NY Adjusted Gross Income after reduced by deductions used and exemptions used. | 0 50 26 2320 524743 view top 100 |
| Tax Before Credits | tax_before_credits | number | Amount of NYS tax computed on the taxable income according to the tax rate schedules. | 0 31 190 89 95 view top 100 |
| Tax Credits | tax_credits | number | Amount of refundable and nonrefundable credits claimed. | 0 120 240 45 720 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. | 0 116 71 311 113 view top 100 |
| Wage and Salary Income | wage_and_salary_income | number | Amount of NY‐source wage and salary income. | 250810 270949 346891 384495 386451 view top 100 |
| Interest | interest | number | Amount of NY‐source taxable interest income. | 1132791 284454 169598 536080 262049 view top 100 |
| Dividends | dividends | number | Amount of NY‐source ordinary dividend income. | 1346734 25156 406199 28861 32442 view top 100 |
| Gain from Capital&Supplemental Income | gain_from_capital_supplemental_income | number | Amount of Gain from NY‐source Capital & Supplemental Income | 1750281 10965 544201 13076 13221 view top 100 |
| Loss from Capital&Supplemental Income | loss_from_capital_supplemental_income | number | Amount of Loss from NY‐source Capital & Supplemental Income | 0 3000 9000 12000 6000 view top 100 |
| Gain from Rent,Royalties,Prtnrshp,Estates,Trusts Income | gain_from_rent_royalties_prtnrshp_estates_trusts_income | number | Amount of Gain from NY‐source Rent, Royalties, Partnership, Estates, and Trusts Income | 0 946418 308343 995705 10896 view top 100 |
| Loss from Rent,Royalties,Prtnrshp,Estates,Trusts Income | loss_from_rent_royalties_prtnrshp_estates_trusts_income | number | Amount of Loss from NY‐source Rent, Royalties, Partnership, Estates, and Trusts Income | 0 557186 639939 112633 854995 view top 100 |
| Gain from Business & Farm Income | gain_from_business_farm_income | number | Amount of Gain from NY‐source Business & Farm Income | 0 877774 721002 234 7732 view top 100 |
| Loss from Business & Farm Income | loss_from_business_farm_income | number | Amount of Loss from NY‐source Business & Farm Income | 0 25 1143284 2068975 445107 view top 100 |
| Pension/Annuity & IRA Income | pension_annuity_ira_income | number | Amount of NY‐source Pension/Annuity & IRA Income | 0 2238 1557960 3262 11927 view top 100 |
| All Other Income | all_other_income | number | Amount of All Other Income of NY‐source | 0 -14002118148 -1894055 -12209070047 -11806684805 view top 100 |
| Federal Adjustments | federal_adjustments | number | Amount of Federal Adjustments related to NY‐source income | 825438 1090996 86701 3558023 16043 view top 100 |
| Federal Adjusted Gross Income | federal_adjusted_gross_income | number | Amount of NY‐source income earned or received during the income year after certain federal exclusions and adjustments | -13577853092 -13006086531 -12508158114 -11872387955 -11101525665 view top 100 |
| Additions State & Local Bond Interest | additions_state_local_bond_interest | number | Amount of Additions of State & Local Bond Interest | 0 146046 51227 146923 136243 view top 100 |
| Additions Public Employee Retirement System Contributions | additions_public_employee_retirement_system_contributions | number | Amount of Additions of Public Employee Retirement System Contribution | 0 2220 4783 2363 7721 view top 100 |
| Additions College Choice Tuition Savings Program Distributions | additions_college_choice_tuition_savings_program_distributions | number | Amount of Additions of College Choice Tuition Savings Program Distributions | 0 10000 5000 1200 300 view top 100 |
| Other NY Additions | other_ny_additions | number | Amount of Other NY Additions | 0 354795 284617 367175 230164 view top 100 |
| Subtractions State & Local Income Tax Refunds | subtractions_state_local_income_tax_refunds | number | Amount of Subtractions State & Local Income Tax Refunds | 0 1967 15814 102905 6238 view top 100 |
| Subtractions Government Pension Exclusion | subtractions_government_pension_exclusion | number | Amount of Subtractions of Government Pension Exclusion | 0 50033 11577 38771 841370 view top 100 |
| Subtractions Taxable Social Security Income | subtractions_taxable_social_security_income | number | Amount of Subtractions of Taxable Social Security Income | 0 7069625 10249 13331 13391 view top 100 |
| Subtractions Federal Bond Interest | subtractions_federal_bond_interest | number | Amount of Subtractions of Federal Bond Interest | 0 2 30266 1 60129 view top 100 |
| Subtractions Pension & Annuity Exclusion | subtractions_pension_annuity_exclusion | number | Amount of Subtractions of Pension & Annuity Exclusion | 0 20000 40000 80000 60000 view top 100 |
| Subtractions College Choice Tuition Savings Program Deductions/Earnings | subtractions_college_choice_tuition_savings_program_deductions_earnings | number | Amount of Subtractions of College Choice Tuition Savings Program Deductions/Earnings | 0 10000 20000 30000 5000 view top 100 |
| Other NY Subtractions | other_ny_subtractions | number | Amount of Other NY Subtractions | 0 267724 630434 153824 201586 view top 100 |
| Medical & Dental Expenses | medical_dental_expenses | number | Amount of Medical & Dental Expenses | 0 222015 183529 120 11810 view top 100 |
| Taxes Paid | taxes_paid | number | Amount of Taxes Paid | 0 685375 31368 44442 53504 view top 100 |
| Interest Paid | interest_paid | number | Amount of Interest Paid | 0 462786 222660 57230 1705 view top 100 |
| Charitable Contributions | charitable_contributions | number | Amount of Charitable Contributions | 0 307541 433792 247210 9547 view top 100 |
| Other Deductions | other_deductions | number | Amount of Other Deductions | 0 289575 807946 24 68 view top 100 |
| Federal Deductions | federal_deductions | number | Amount of Federal Deductions | 0 105331 1296531 113985 124767 view top 100 |
| Income Taxes & Subtraction Adjustments | income_taxes_subtraction_adjustments | number | Amount of Income Taxes & Subtraction Adjustments | 0 207109 730620 114749 47764 view top 100 |
| NY Addition Adjustments | ny_addition_adjustments | number | Amount of NY Addition Adjustments | 0 50 36 2 693 view top 100 |
| NY Itemized Deduction Adjustment | ny_itemized_deduction_adjustment | number | Amount of NY Itemized Deduction Adjustment | 0 25198 383425 29989 33562 view top 100 |
| Sort on Place | sort_on_place | number | Sort Order on Place of Residence | 699 2 3 4 5 view top 100 |
| Sort on Income Range | sort_on_income_range | number | Sort Order on NY Adjusted Gross Income Range | 16 4 5 6 9 view top 100 |