ny-gov/personal-income-tax-filers-summary-dataset-1-major-73iw-kuxv
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Personal Income Tax Filers, Summary Dataset 1 - Major Items by Liability Status and Place of Residence: Beginning Tax Year 2015

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.

Columns

NameSocrata field nameColumn name in sgr mountData typeDescription
CountrycountrycountryTextName of Country  “All” for all countries in “All Places”
Number of Returnsnumber_of_returnsnumber_of_returnsNumberThe number of returns filed. Note: Married filing joint returns count as one.
Sort on Statusessort_on_statusessort_on_statusesNumberSort Order on Tax Liability Status and NYS Residency Status
NotesnotesnotesText“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.
Tax Yeartax_yeartax_yearNumberTax Year
NYS Residency Statusnys_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.
StatestatestateTextName of State
CountycountycountyTextName 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
Number filing Singlenumber_filing_singlenumber_filing_singleNumberThe number of returns filed with Filing Status “Single”
Number filing Married Jointnumber_filing_married_jointnumber_filing_married_jointNumberThe number of returns with Filing Status “Married Joint”
Place of Residenceplace_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.
Sort on Placesort_on_placesort_on_placeNumberSort Order on Place of Residence
Tax Liabilitytax_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.
New York State Amount of NY Adjusted Gross Incomenew_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.
Federal Amount of NY Adjusted Gross Incomefederal_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 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.
Number filing Married Separate or Widow/Widowernumber_filing_married_separate_or_widow_widowernumber_filing_married_separate_or_widow_widowerNumberThe number of returns with Filing Status “Married Separate” or “Widow/Widower”
Number filing Head of Householdnumber_filing_head_of_householdnumber_filing_head_of_householdNumberThe number of returns with Filing Status “Head of Household”
Tax Liability Statustax_liability_statustax_liability_statusTextStatus 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.
 
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