Personal Income Tax Filers, Summary Dataset 3 - Statewide Major Items and Income & Deduction Components by Liability Status and Detail 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 89 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. | All Filers Full-Year Nonresident Full-Year Resident Part-Year Resident 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. | $10,000,000 and Over $ 1,000,000 - 1,999,999 $ 100,000 - 149,999 $ 10,000 - 14,999 $ 150,000 - 199,999 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/ 3/ d/, 2/ view top 100 |
Number of Returns | number_of_returns | number | The number of returns filed. Note: Married filing joint returns count as one. | 119 483 6179 2078 3422 view top 100 |
Number filing Single | number_filing_single | number | The number of returns filed with Filing Status “Single” | 316 10 14 629 876 view top 100 |
Number filing Married Joint | number_filing_married_joint | number | The number of returns with Filing Status “Married Joint” | 0 103 13 5267 335 view top 100 |
Number filing Head of Household | number_filing_head_of_household | number | The number of returns with Filing Status “Head of Household” | 0 13 27 3 11 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” | 14 19 10 12 11 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. | -28506069171 -24176913624 -23773848296 -23394947690 -22964819091 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. | -17870981358 -15194006863 -14999445750 -14799502433 -14621434385 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 | 158 103 95 225 25654 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. | 131500 56150 49736550 416600 258300 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 | 30 32 17 36 150 view top 100 |
New York Itemized Deductions Claimed | new_york_itemized_deductions_claimed | number | Amount of NY itemized deductions claimed. | 8355602 497 16274022 2854 4470 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. | 167 483 152 349 163 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. | 193200 264750 270101 343413 501717 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. | 8000 1000 5000 19000 78000 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. | 8000 1000 0 5000 9000 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. | 5100 10417 15992 16098 18047 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. | 194 416 639 641 721 view top 100 |
Tax Credits | tax_credits | number | Amount of refundable and nonrefundable credits claimed. | 217 225 226 248 363 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 35261143 55051719 82145070 49102315 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. | 63 9 70 1481 707 view top 100 |
Wage and Salary Income | wage_and_salary_income | number | Amount of NY‐source wage and salary income. | 902182 5374611 6892729 7973269 8693107 view top 100 |
Number with Interest | number_with_interest | number | Count of the number with NY‐source taxable interest income. | 694 688 710 723 1433 view top 100 |
Interest | interest | number | Amount of NY‐source taxable interest income. | 527148 558299 622796 622842 641448 view top 100 |
Number with Dividends | number_with_dividends | number | Count of the number with NY‐source ordinary dividend income. | 348 284 326 261 9 view top 100 |
Dividends | dividends | number | Amount of NY‐source ordinary dividend income. | 374350 388760 397056 422888 424414 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 | 427 790 1603 544 539 view top 100 |
Gain from Capital&Supplemental Income | gain_from_capital_supplemental_income | number | Amount of Gain from NY‐source Capital & Supplemental Income | 1314617 1552848 1559181 1596303 1607056 view top 100 |
Number with Loss from Capital&Supplemental Income | number_with_loss_from_capital_supplemental_income | number | Count of the number with a positive NY‐source Capital & Supplemental Income | 192 214 213 242 294 view top 100 |
Loss from Capital&Supplemental Income | loss_from_capital_supplemental_income | number | Amount of Loss from NY‐source Capital & Supplemental Income | 19562759 9000 12000 28758 39849 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 | 196 172 171 166 175 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 | 490646 551824 616141 648677 650139 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 | 130 132 136 142 154 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 | 7962083264 484274 497693 623875 635324 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 | 14 15 6 795 3 view top 100 |
Gain from Business & Farm Income | gain_from_business_farm_income | number | Amount of Gain from NY‐source Business & Farm Income | 570787570 162335 220228 227065 268974 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 | 244 212 13 234 221 view top 100 |
Loss from Business & Farm Income | loss_from_business_farm_income | number | 9877 262869 484618 491558 510386 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 | 3 12 4 6 769 view top 100 |
Pension/Annuity & IRA Income | pension_annuity_ira_income | number | Amount of NY‐source Pension/Annuity & IRA Income | 124649 253412 5078409 58982 58984 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 | 10 1249 1171 2419 2110 view top 100 |
All Other Income | all_other_income | number | Amount of All Other Income of NY‐source | -14187236228 -13972470273 -13967433207 -12329142228 -12279063842 view top 100 |
Number with Federal Adjustments | number_with_federal_adjustments | number | Count of the number with Federal Adjustments related to NYsource income | 40 472 37 32 1596 view top 100 |
Federal Adjustments | federal_adjustments | number | Amount of Federal Adjustments related to NY‐source income | 149608 251172 564876 676987 727319 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 | -6933556438 -5704342145 -5553765317 -3686093384 -2968018336 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 | 92 29 90 30 33 view top 100 |
Additions State & Local Bond Interest | additions_state_local_bond_interest | number | Amount of Additions of State & Local Bond Interest | 180202 22343 24442 24930 25108 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 | 0 6 5 23 18 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 49915 14336 45749 21795 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 3 5 62 60 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 2014847 823294 2557533 810205 view top 100 |
Number with Other NY Additions | number_with_other_ny_additions | number | Count of the number with Other NY Additions | 155 139 798 136 168 view top 100 |
Other NY Additions | other_ny_additions | number | Amount of Other NY Additions | 56236 75019 81751 89639 119021 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 | 90 9 57 51 6 view top 100 |
Subtractions State & Local Income Tax Refunds | subtractions_state_local_income_tax_refunds | number | Amount of Subtractions State & Local Income Tax Refunds | 2905053 0 11906 12089 12134 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 | 0 127 4 128 96 view top 100 |
Subtractions Government Pension Exclusion | subtractions_government_pension_exclusion | number | Amount of Subtractions of Government Pension Exclusion | 0 1389614 692984 9675646 1391618 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 57 13 11 22 view top 100 |
Subtractions Taxable Social Security Income | subtractions_taxable_social_security_income | number | Amount of Subtractions of Taxable Social Security Income | 0 851569 854576 405027 22948909 view top 100 |
Number with Subtractions Federal Bond Interest | number_with_subtractions_federal_bond_interest | number | Count of Subtractions of Federal Bond Interest | 23 16 27 18 28 view top 100 |
Subtractions Federal Bond Interest | subtractions_federal_bond_interest | number | Amount of Subtractions of Federal Bond Interest | 1298 2698 3422 3747 4033 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 | 203 9 10 4 211 view top 100 |
Subtractions Pension & Annuity Exclusion | subtractions_pension_annuity_exclusion | number | Amount of Subtractions of Pension & Annuity Exclusion | 0 905587 56000 1679061 143048 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 29 184 84 232 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 SavingsProgram Deductions/Earnings | 0 5719676 3112550 5044877 1432092 view top 100 |
Number with Other NY Subtractions | number_with_other_ny_subtractions | number | Count of the number with Other NY Subtractions | 484 535 719 523 162 view top 100 |
Other NY Subtractions | other_ny_subtractions | number | Amount of Other NY Subtractions | 234041 238134 311774 316070 329119 view top 100 |
Number with Medical & Dental Expenses | number_with_medical_dental_expenses | number | Count of the number with Medical & Dental Expenses | 0 3 5 40 12 view top 100 |
Medical & Dental Expenses | medical_dental_expenses | number | Amount of Medical & Dental Expenses | 0 1527985 434867 1322205 1104631 view top 100 |
Number with Taxes Paid | number_with_taxes_paid | number | Count of the number with Taxes Paid | 564 9 691 646 622 view top 100 |
Taxes Paid | taxes_paid | number | Amount of Taxes Paid | 120440 131740 151384 157365 173041 view top 100 |
Number with Interest Paid | number_with_interest_paid | number | Count of the number with Interest Paid | 6 5 12 9 21 view top 100 |
Interest Paid | interest_paid | number | Amount of Interest Paid | 44413 25278 25399 27230 27830 view top 100 |
Number with Charitable Contributions | number_with_charitable_contributions | number | Count of the number with Charitable Contributions | 278 690 2458 321 316 view top 100 |
Charitable Contributions | charitable_contributions | number | Amount of Charitable Contributions | 31125 34547 43804 45064 60002 view top 100 |
Number with Other Deductions | number_with_other_deductions | number | Count of the number with Other Deductions | 22 69 108 91 361 view top 100 |
Other Deductions | other_deductions | number | Amount of Other Deductions | 54223 54246 63681 66619 83282 view top 100 |
Federal Deductions | federal_deductions | number | Amount of Federal Deductions | 396828 425413 432896 454928 455362 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 | 591 9 586 37 1161 view top 100 |
Income Taxes & Subtraction Adjustments | income_taxes_subtraction_adjustments | number | Amount of Income Taxes & Subtraction Adjustments | 84518 95518 108157 128434 143532 view top 100 |
NY Addition Adjustments | ny_addition_adjustments | number | Amount of NY Addition Adjustments | 0 36395 84328 15806 347 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 9 178 27 28 view top 100 |
NY Itemized Deduction Adjustment | ny_itemized_deduction_adjustment | number | Amount of NY Itemized Deduction Adjustment | 0 1479402 1593530 1976692 2675623 view top 100 |
Sort on Statuses | sort_on_statuses | number | Sort Order on on Tax Liability Status and NYS Residency Status | 1 2 3 4 5 view top 100 |
Sort on Income Range | sort_on_income_range | number | Sort Order on NY Adjusted Gross Income Range | 1 2 3 4 5 view top 100 |