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 10 Jun 2019

Beginning 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.

Tags: tax, income, deductions, exemptions, residency, county/place

This dataset has the following 55 columns:

Column NameAPI Column NameData TypeDescription
Tax Yeartax_yearnumberTax Year
NYS Residency Statusnys_residency_statustextStatus 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.
Place of Residenceplace_of_residencetextName 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.
CountycountytextName 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
StatestatetextName of State
CountrycountrytextName of Country  “All” for all countries in “All Places”
NY Adjusted Gross Income Range (Fed.Col)ny_adjusted_gross_income_range_fed_coltextThe 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.
Notesnotestext“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.
Number of Returnsnumber_of_returnsnumberThe number of returns filed. Note: Married filing joint returns count as one.
Federal Amount of NY Adjusted Gross Incomefederal_amount_of_ny_adjusted_gross_incomenumberAmount 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.
New York State Amount of NY Adjusted Gross Incomenew_york_state_amount_of_ny_adjusted_gross_incomenumberAmount 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.
New York Standard Deductions Claimednew_york_standard_deductions_claimednumberAmount of NY standard deductions claimed, adjusted to reflect the cost of living adjustment.
New York Itemized Deductions Claimednew_york_itemized_deductions_claimednumberAmount of NY itemized deductions claimed.
Deductions Useddeductions_usednumberAmount 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.
Dependent Exemptions Claimeddependent_exemptions_claimednumberAmount of the dependent exemptions claimed. The value of each New York State dependent exemption is $1,000.
Dependent Exemptions Useddependent_exemptions_usednumberAmount 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.
Taxable Incometaxable_incomenumberAmount of income that is taxable. Specifically, the Federal amount of NY Adjusted Gross Income after reduced by deductions used and exemptions used.
Tax Before Creditstax_before_creditsnumberAmount of NYS tax computed on the taxable income according to the tax rate schedules.
Tax Creditstax_creditsnumberAmount of refundable and nonrefundable credits claimed.
Tax Liabilitytax_liabilitynumberAmount 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.
Wage and Salary Incomewage_and_salary_incomenumberAmount of NY‐source wage and salary income.
InterestinterestnumberAmount of NY‐source taxable interest income.
DividendsdividendsnumberAmount of NY‐source ordinary dividend income.
Gain from Capital&Supplemental Incomegain_from_capital_supplemental_incomenumberAmount of Gain from NY‐source Capital & Supplemental Income
Loss from Capital&Supplemental Incomeloss_from_capital_supplemental_incomenumberAmount of Loss from NY‐source Capital & Supplemental Income
Gain from Rent,Royalties,Prtnrshp,Estates,Trusts Incomegain_from_rent_royalties_prtnrshp_estates_trusts_incomenumberAmount of Gain from NY‐source Rent, Royalties, Partnership, Estates, and Trusts Income
Loss from Rent,Royalties,Prtnrshp,Estates,Trusts Incomeloss_from_rent_royalties_prtnrshp_estates_trusts_incomenumberAmount of Loss from NY‐source Rent, Royalties, Partnership, Estates, and Trusts Income
Gain from Business & Farm Incomegain_from_business_farm_incomenumberAmount of Gain from NY‐source Business & Farm Income
Loss from Business & Farm Incomeloss_from_business_farm_incomenumberAmount of Loss from NY‐source Business & Farm Income
Pension/Annuity & IRA Incomepension_annuity_ira_incomenumberAmount of NY‐source Pension/Annuity & IRA Income
All Other Incomeall_other_incomenumberAmount of All Other Income of NY‐source
Federal Adjustmentsfederal_adjustmentsnumberAmount of Federal Adjustments related to NY‐source income
Federal Adjusted Gross Incomefederal_adjusted_gross_incomenumberAmount of NY‐source income earned or received during the income year after certain federal exclusions and adjustments
Additions State & Local Bond Interestadditions_state_local_bond_interestnumberAmount of Additions of State & Local Bond Interest
Additions Public Employee Retirement System Contributionsadditions_public_employee_retirement_system_contributionsnumberAmount of Additions of Public Employee Retirement System Contribution
Additions College Choice Tuition Savings Program Distributionsadditions_college_choice_tuition_savings_program_distributionsnumberAmount of Additions of College Choice Tuition Savings Program Distributions
Other NY Additionsother_ny_additionsnumberAmount of Other NY Additions
Subtractions State & Local Income Tax Refundssubtractions_state_local_income_tax_refundsnumberAmount of Subtractions State & Local Income Tax Refunds
Subtractions Government Pension Exclusionsubtractions_government_pension_exclusionnumberAmount of Subtractions of Government Pension Exclusion
Subtractions Taxable Social Security Incomesubtractions_taxable_social_security_incomenumberAmount of Subtractions of Taxable Social Security Income
Subtractions Federal Bond Interestsubtractions_federal_bond_interestnumberAmount of Subtractions of Federal Bond Interest
Subtractions Pension & Annuity Exclusionsubtractions_pension_annuity_exclusionnumberAmount of Subtractions of Pension & Annuity Exclusion
Subtractions College Choice Tuition Savings Program Deductions/Earningssubtractions_college_choice_tuition_savings_program_deductions_earningsnumberAmount of Subtractions of College Choice Tuition Savings Program Deductions/Earnings
Other NY Subtractionsother_ny_subtractionsnumberAmount of Other NY Subtractions
Medical & Dental Expensesmedical_dental_expensesnumberAmount of Medical & Dental Expenses
Taxes Paidtaxes_paidnumberAmount of Taxes Paid
Interest Paidinterest_paidnumberAmount of Interest Paid
Charitable Contributionscharitable_contributionsnumberAmount of Charitable Contributions
Other Deductionsother_deductionsnumberAmount of Other Deductions
Federal Deductionsfederal_deductionsnumberAmount of Federal Deductions
Income Taxes & Subtraction Adjustmentsincome_taxes_subtraction_adjustmentsnumberAmount of Income Taxes & Subtraction Adjustments
NY Addition Adjustmentsny_addition_adjustmentsnumberAmount of NY Addition Adjustments
NY Itemized Deduction Adjustmentny_itemized_deduction_adjustmentnumberAmount of NY Itemized Deduction Adjustment
Sort on Placesort_on_placenumberSort Order on Place of Residence
Sort on Income Rangesort_on_income_rangenumberSort Order on NY Adjusted Gross Income Range