Personal Income Tax Filers, Summary Dataset 4 - County-level Major Items and Income & Deduction Components by Wide 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 92 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 |
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 Resident All Filers Full-Year Nonresident 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 All Counties Outside of New York City Broome Steuben Columbia 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 Places All Counties Outside of New York City Broome Steuben Columbia view top 100 |
State | state | text | Name of State | New York All - Excluding New York All view top 100 |
Country | country | text | Name of Country “All” for all countries in “All Places” | United States All 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. | $ 100,000 - 199,999 $ 10,000 - 24,999 $ 1 - 9,999 $ 200,000 and Over $ 25,000 - 49,999 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. | 4/ d/, 4/ d/ d/ ,4/ view top 100 |
Number of Returns | number_of_returns | number | The number of returns filed. Note: Married filing joint returns count as one. | 1233 783 301 3162 174 view top 100 |
Number filing Single | number_filing_single | number | The number of returns filed with Filing Status “Single” | 31 89 47 28 242 view top 100 |
Number filing Married Joint | number_filing_married_joint | number | The number of returns with Filing Status “Married Joint” | 1217 934 283 980 998 view top 100 |
Number filing Head of Household | number_filing_head_of_household | number | The number of returns with Filing Status “Head of Household” | 84 70 63 49 56 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” | 25 22 20 36 23 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. | -25813980603 -25065175335 -17753041602 -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. | -28900141 629774833 4947096322 12543547348 8256456 view top 100 |
Number with New York Standard Deductions Claimed | number_with_new_york_standard_deductions_claimed | number | Count of the number of NY standard deductions claimed | 98 735 1443 1233 271 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. | 30499000 2004500 40661100 29380700 27427700 view top 100 |
Number with New York Itemized Deductions Claimed | number_with_new_york_itemized_deductions_claimed | number | Count of the number with NY itemized deductions claimed | 0 220 173 157 149 view top 100 |
New York Itemized Deductions Claimed | new_york_itemized_deductions_claimed | number | Amount of NY itemized deductions claimed. | 0 331675 3742876 440898 443824 view top 100 |
Number with Deductions Used | number_with_deductions_used | number | Count of the number using the standard or itemized deduction to reduce taxable income. | 0 1858 301 2939 1683 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 855358 19337668 1118625 1144488 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. | 169000 240000 210000 204000 116000 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 204000 169000 116000 1250000 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 165420 286934 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 4529 1258592 6700 8039 view top 100 |
Tax Credits | tax_credits | number | Amount of refundable and nonrefundable credits claimed. | 2215661 4784863 1696170 1732211 3448884 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. | -888188 140153868 7572252 2455001810 11292581 view top 100 |
Number with Wage and Salary Income | number_with_wage_and_salary_income | number | Count of the number with NY‐source wage and salary income. | 188 153 4269 154 91 view top 100 |
Wage and Salary Income | wage_and_salary_income | number | Amount of NY‐source wage and salary income. | 97612098 110550528 266515626 549613881 322772107 view top 100 |
Number with Interest | number_with_interest | number | Count of the number with NY‐source taxable interest income. | 205 848 408 203 297 view top 100 |
Interest | interest | number | Amount of NY‐source taxable interest income. | 4676193 27299 491081 31000 31815 view top 100 |
Number with Dividends | number_with_dividends | number | Count of the number with NY‐source ordinary dividend income. | 788 476 465 196 189 view top 100 |
Dividends | dividends | number | Amount of NY‐source ordinary dividend income. | 1124939 69444863 509642 12739242 18395707 view top 100 |
Number with Gain from Capital & Supplemental Income | number_with_gain_from_capital_supplemental_income | number | Count of the number with a positive NY‐source Capital & Supplemental Income | 84 388 65 90 362 view top 100 |
Gain from Capital & Supplemental Income | gain_from_capital_supplemental_income | number | Amount of Gain from NY‐source Capital & Supplemental Income | 49548 75594 84565 92441 102986 view top 100 |
Number with Loss from Capital & Supplemental Income | number_with_loss_from_capital_supplemental_income | number | Count of the number with a negative NY‐source Capital & Supplemental Income | 99 97 41 124 171 view top 100 |
Loss from Capital & Supplemental Income | loss_from_capital_supplemental_income | number | Amount of Loss from NY‐source Capital & Supplemental Income | 391977 948746 149628 302183 239389 view top 100 |
Number with Gain Rent, Royalties, Prtnrshp,Estates,Trusts Income | number_with_gain_rent_royalties_prtnrshp_estates_trusts_income | number | Count of the number with positive NY‐source Rent, Royalties, Partnership, Estates, and Trusts Income | 155 169 160 174 150 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 | 54329 60488 61215 62930 76322 view top 100 |
Number with Loss from Rent,Royalties,Prtnrshp,Estates,Trusts Income | number_with_loss_from_rent_royalties_prtnrshp_estates_trusts_income | number | Count of the number with negative NY‐source Rent, Royalties, Partnership, Estates, and Trusts Income | 118 126 181 114 134 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 | 48788 70631 72362 73080 83117 view top 100 |
Number with Gain from Business & Farm Income | number_with_gain_from_business_farm_income | number | Count of the number with positive NY‐source Business & Farm Income | 27 31 50 40 55 view top 100 |
Gain from Business & Farm Income | gain_from_business_farm_income | number | Amount of Gain from NY‐source Business & Farm Income | 4613284 72573046 39244866 365802645 338560 view top 100 |
Number with Loss from Business & Farm Income | number_with_loss_from_business_farm_income | number | Count of the number with negative NY‐source Business & Farm Income | 129 159 114 88 148 view top 100 |
Loss from Business & Farm Income | loss_from_business_farm_income | number | Amount of Loss from NY‐source Business & Farm Income | 1281945 28919507 2488187 860088 7587915 view top 100 |
Number with Pension/Annuity & IRA Income | number_with_pension_annuity_ira_income | number | Count of the number with NY‐source Pension/Annuity & IRA Income | 513 560 799 555 592 view top 100 |
Pension/Annuity & IRA Income | pension_annuity_ira_income | number | Amount of NY‐source Pension/Annuity & IRA Income | 518501 541421 570818 614060 651145 view top 100 |
Number with All Other Income | number_with_all_other_income | number | Count of the number with All Other Income of NY‐source | 705 134 488 743 104 view top 100 |
All Other Income | all_other_income | number | Amount of All Other Income of NY‐source | -14584930901 -14002118148 -13662950261 -12209070047 -11806684805 view top 100 |
Number with Federal Adjustments | number_with_federal_adjustments | number | Count of the number with Federal Adjustments related to NY source income | 98 75 97 103 71 view top 100 |
Federal Adjustments | federal_adjustments | number | Amount of Federal Adjustments related to NY‐source income | 1418958 14652542 1366634 15142338 417412 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 | 310665770 144561354 -852797987 34116001330 470618834 view top 100 |
Number with Additions State & Local Bond Interest | number_with_additions_state_local_bond_interest | number | Count of the number with Additions of State & Local Bond Interest | 154 388 366 172 118 view top 100 |
Additions State & Local Bond Interest | additions_state_local_bond_interest | number | Amount of Additions of State & Local Bond Interest | 40267 92298 93891 101340 116364 view top 100 |
Number with Additions Public Employee Retirement System Contributions | number_with_additions_public_employee_retirement_system_contributions | number | Count of the number with Additions of Public Employee Retirement System Contributions | 12 3106 14 1588 1507 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 | 962 5596 7860 8950 13101 view top 100 |
Number with Additions College Choice Tuition Savings Program Distributions | number_with_additions_college_choice_tuition_savings_program_distributions | number | Count of the number with Additions of College Choice Tuition Savings Program Distributions | 0 10 12 11 14 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 705712 2395313 710593 732468 view top 100 |
Number with Other NY Additions | number_with_other_ny_additions | number | Count of the number with Other NY Additions | 1155 942 1920 1107 186 view top 100 |
Other NY Additions | other_ny_additions | number | Amount of Other NY Additions | 138130 173603 209897 225804 281159 view top 100 |
Number with Subtractions State & Local Income Tax Refunds | number_with_subtractions_state_local_income_tax_refunds | number | Count of the number with Subtractions of State & Local Income Tax Refunds | 162 285 119 469 2438 view top 100 |
Subtractions State & Local Income Tax Refunds | subtractions_state_local_income_tax_refunds | number | Amount of Subtractions State & Local Income Tax Refunds | 20965 22307 26694 41309 45530 view top 100 |
Number with Subtractions Government Pension Exclusion | number_with_subtractions_government_pension_exclusion | number | Count of the number with Subtractions of Government Pension Exclusion | 3117 1140 880 5085 1155 view top 100 |
Subtractions Government Pension Exclusion | subtractions_government_pension_exclusion | number | Amount of Subtractions of Government Pension Exclusion | 2627567 2757933 2769720 2830403 2890872 view top 100 |
Number with Subtractions Taxable Social Security Income | number_with_subtractions_taxable_social_security_income | number | Count of the number with Subtractions of Taxable Social Security Income | 0 820 5347 7214 5547 view top 100 |
Subtractions Taxable Social Security Income | subtractions_taxable_social_security_income | number | Amount of Subtractions of Taxable Social Security Income | 0 2936645 2982205 3032874 3209655 view top 100 |
Number with Subtractions Federal Bond Interest | number_with_subtractions_federal_bond_interest | number | Count of Subtractions of Federal Bond Interest | 439 72 470 50 257 view top 100 |
Subtractions Federal Bond Interest | subtractions_federal_bond_interest | number | Amount of Subtractions of Federal Bond Interest | 29824 32899 48001 48349 49855 view top 100 |
Number with Subtractions Pension & Annuity Exclusion | number_with_subtractions_pension_annuity_exclusion | number | Count of the number with Subtractions of Pension & Annuity Exclusion | 7703 3861 3158 1438 3625 view top 100 |
Subtractions Pension & Annuity Exclusion | subtractions_pension_annuity_exclusion | number | Amount of Subtractions of Pension & Annuity Exclusion | 2499332 2592987 2873377 3020541 3049831 view top 100 |
Number with Subtractions College Choice Tuition Savings Program Deductions/Earnings | number_with_subtractions_college_choice_tuition_savings_program_deductions_earnings | number | Count of Subtractions of College Choice Tuition Savings Program Deductions/Earnings | 0 195 366 274 450 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 37097086 11281016 11890079 15130199 view top 100 |
Number with Other NY Subtractions | number_with_other_ny_subtractions | number | Count of the number with Other NY Subtractions | 2618 649 2553 1739 626 view top 100 |
Other NY Subtractions | other_ny_subtractions | number | Amount of Other NY Subtractions | 764823 841524 907887 914487 973622 view top 100 |
Number with Medical & Dental Expenses | number_with_medical_dental_expenses | number | Count of the number with Medical & Dental Expenses | 0 13 10 19 11 view top 100 |
Medical & Dental Expenses | medical_dental_expenses | number | Amount of Medical & Dental Expenses | 0 3352613 102610080 367085 146447161 view top 100 |
Number with Taxes Paid | number_with_taxes_paid | number | Count of the number with Taxes Paid | 0 184 149 220 124 view top 100 |
Taxes Paid | taxes_paid | number | Amount of Taxes Paid | 0 2275512 10868306 1780371 11233324 view top 100 |
Number with Interest Paid | number_with_interest_paid | number | Count of the number with Interest Paid | 0 113 105 121 220 view top 100 |
Interest Paid | interest_paid | number | Amount of Interest Paid | 0 3918842 172861 765151 2853059 view top 100 |
Number with Charitable Contributions | number_with_charitable_contributions | number | Count of the number with Charitable Contributions | 0 138 98 141 132 view top 100 |
Charitable Contributions | charitable_contributions | number | Amount of Charitable Contributions | 0 674056 1363910 3136870 875632 view top 100 |
Number with Other Deductions | number_with_other_deductions | number | Count of the number with Other Deductions | 0 58 55 42 44 view top 100 |
Other Deductions | other_deductions | number | Amount of Other Deductions | 0 730878 24665 25875 27004 view top 100 |
Federal Deductions | federal_deductions | number | Amount of Federal Deductions | 0 27624950 11969398 395512003 4363181 view top 100 |
Number with Income Taxes & Subtraction Adjustments | number_with_income_taxes_subtraction_adjustments | number | Count of the number with Income Taxes & Subtraction Adjustments | 0 190 162 182 233 view top 100 |
Income Taxes & Subtraction Adjustments | income_taxes_subtraction_adjustments | number | Amount of Income Taxes & Subtraction Adjustments | 0 35488880 2220242925 1061060 9312068 view top 100 |
NY Addition Adjustments | ny_addition_adjustments | number | Amount of NY Addition Adjustments | 0 2 198 161 15 view top 100 |
Number with NY Itemized Deduction Adjustment | number_with_ny_itemized_deduction_adjustment | number | Count of the number with NY Itemized Deduction Adjustment | 0 88 98 94 58 view top 100 |
NY Itemized Deduction Adjustment | ny_itemized_deduction_adjustment | number | Amount of NY Itemized Deduction Adjustment | 0 46493 55313 70866 71363 view top 100 |
Sort on Place | sort_on_place | number | Sort Order on Place of Residence | 70 33 55 19 29 view top 100 |
Sort on Income Range | sort_on_income_range | number | Sort Order on NY Adjusted Gross Income Range | 8 6 5 9 2 view top 100 |