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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
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
| Name | Socrata field name | Column name in sgr mount | Data type | Description |
|---|---|---|---|---|
| Tax Before Credits | tax_before_credits | tax_before_credits | Number | Amount of NYS tax computed on the taxable income according to the tax rate schedules. |
| Number of Returns | number_of_returns | number_of_returns | Number | The number of returns filed. Note: Married filing joint returns count as one. |
| Number with Loss from Business & Farm Income | 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 |
| Number with Additions State & Local Bond Interest | 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 |
| Number with Taxes Paid | number_with_taxes_paid | number_with_taxes_paid | Number | Count of the number with Taxes Paid |
| Sort on Statuses | sort_on_statuses | sort_on_statuses | Number | Sort Order on on Tax Liability Status and NYS Residency Status |
| Tax Year | tax_year | tax_year | Number | Tax Year |
| Tax Liability Status | 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. |
| NYS Residency Status | 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. |
| Number filing Single | number_filing_single | number_filing_single | Number | The number of returns filed with Filing Status “Single” |
| Number filing Married Joint | number_filing_married_joint | number_filing_married_joint | Number | The number of returns with Filing Status “Married Joint” |
| Number filing Head of Household | number_filing_head_of_household | number_filing_head_of_household | Number | The number of returns with Filing Status “Head of Household” |
| Gain from Capital&Supplemental Income | gain_from_capital_supplemental_income | gain_from_capital_supplemental_income | Number | Amount of Gain from NY‐source Capital & Supplemental Income |
| Number with Loss from Capital&Supplemental Income | 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 |
| Gain from Business & Farm Income | gain_from_business_farm_income | gain_from_business_farm_income | Number | Amount of Gain from NY‐source Business & Farm Income |
| All Other Income | all_other_income | all_other_income | Number | Amount of All Other Income of NY‐source |
| Number with Additions Public Employee Retirement System Contributions | number_with_additions_public_employee_retirement_system_contributions | number_with_additions_public_employee_retirement_system_contrib | Number | Count of the number with Additions of Public Employee Retirement System Contributions |
| Additions Public Employee Retirement System Contributions | additions_public_employee_retirement_system_contributions | additions_public_employee_retirement_system_contributions | Number | Amount of Additions of Public Employee Retirement System Contribution |
| Number with Additions College Choice Tuition Savings Program Distributions | number_with_additions_college_choice_tuition_savings_program_distributions | number_with_additions_college_choice_tuition_savings_program_di | Number | Count of the number with Additions of College Choice Tuition Savings Program Distributions |
| Number with Subtractions Federal Bond Interest | number_with_subtractions_federal_bond_interest | number_with_subtractions_federal_bond_interest | Number | Count of Subtractions of Federal Bond Interest |
| Subtractions Federal Bond Interest | subtractions_federal_bond_interest | subtractions_federal_bond_interest | Number | Amount of Subtractions of Federal Bond Interest |
| Number with Other NY Subtractions | number_with_other_ny_subtractions | number_with_other_ny_subtractions | Number | Count of the number with Other NY Subtractions |
| Number with Medical & Dental Expenses | number_with_medical_dental_expenses | number_with_medical_dental_expenses | Number | Count of the number with Medical & Dental Expenses |
| Medical & Dental Expenses | medical_dental_expenses | medical_dental_expenses | Number | Amount of Medical & Dental Expenses |
| Number with Other Deductions | number_with_other_deductions | number_with_other_deductions | Number | Count of the number with Other Deductions |
| Number with NY Itemized Deduction Adjustment | number_with_ny_itemized_deduction_adjustment | number_with_ny_itemized_deduction_adjustment | Number | Count of the number with NY Itemized Deduction Adjustment |
| NY Addition Adjustments | ny_addition_adjustments | ny_addition_adjustments | Number | Amount of NY Addition Adjustments |
| NY Itemized Deduction Adjustment | ny_itemized_deduction_adjustment | ny_itemized_deduction_adjustment | Number | Amount of NY Itemized Deduction Adjustment |
| Income Taxes & Subtraction Adjustments | income_taxes_subtraction_adjustments | income_taxes_subtraction_adjustments | Number | Amount of Income Taxes & Subtraction Adjustments |
| Pension/Annuity & IRA Income | pension_annuity_ira_income | pension_annuity_ira_income | Number | Amount of NY‐source Pension/Annuity & IRA Income |
| Number with All Other Income | number_with_all_other_income | number_with_all_other_income | Number | Count of the number with All Other Income of NY‐source |
| Number with Federal Adjustments | number_with_federal_adjustments | number_with_federal_adjustments | Number | Count of the number with Federal Adjustments related to NYsource income |
| Federal Adjustments | federal_adjustments | federal_adjustments | Number | Amount of Federal Adjustments related to NY‐source income |
| Federal Adjusted Gross Income | 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 |
| Additions State & Local Bond Interest | additions_state_local_bond_interest | additions_state_local_bond_interest | Number | Amount of Additions of State & Local Bond Interest |
| Additions College Choice Tuition Savings Program Distributions | 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 |
| Number with Other NY Additions | number_with_other_ny_additions | number_with_other_ny_additions | Number | Count of the number with Other NY Additions |
| Other NY Additions | other_ny_additions | other_ny_additions | Number | Amount of Other NY Additions |
| Number with Subtractions State & Local Income Tax Refunds | 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 |
| Subtractions State & Local Income Tax Refunds | subtractions_state_local_income_tax_refunds | subtractions_state_local_income_tax_refunds | Number | Amount of Subtractions State & Local Income Tax Refunds |
| Number with Income Taxes & Subtraction Adjustments | number_with_income_taxes_subtraction_adjustments | number_with_income_taxes_subtraction_adjustments | Number | Count of the number with Income Taxes & Subtraction Adjustments |
| Federal Deductions | federal_deductions | federal_deductions | Number | Amount of Federal Deductions |
| Other Deductions | other_deductions | other_deductions | Number | Amount of Other Deductions |
| Sort on Income Range | sort_on_income_range | sort_on_income_range | Number | Sort Order on NY Adjusted Gross Income Range |
| NY Adjusted Gross Income Range (Fed.Col) | 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. |
| Notes | 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. |
| Charitable Contributions | charitable_contributions | charitable_contributions | Number | Amount of Charitable Contributions |
| Number with Charitable Contributions | number_with_charitable_contributions | number_with_charitable_contributions | Number | Count of the number with Charitable Contributions |
| Taxes Paid | taxes_paid | taxes_paid | Number | Amount of Taxes Paid |
| Other NY Subtractions | other_ny_subtractions | other_ny_subtractions | Number | Amount of Other NY Subtractions |
| Number filing Married Separate or Widow/Widower | 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” |
| Federal Amount of NY Adjusted Gross Income | 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. |
| New York State Amount of NY Adjusted Gross Income | 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. |
| Number with New York Standard Deductions Claimed | number_with_new_york_standard_deductions_claimed | number_with_new_york_standard_deductions_claimed | Number | Count of the number of NY standard deductions claimed |
| New York Standard Deductions Claimed | 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. |
| Number with New York Itemized Deductions Claimed | number_with_new_york_itemized_deductions_claimed | number_with_new_york_itemized_deductions_claimed | Number | Count of the number with NY itemized deductions claimed |
| New York Itemized Deductions Claimed | new_york_itemized_deductions_claimed | new_york_itemized_deductions_claimed | Number | Amount of NY itemized deductions claimed. |
| Number with Deductions Used | number_with_deductions_used | number_with_deductions_used | Number | Count of the number using the standard or itemized deduction to reduce taxable income. |
| Deductions Used | 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. |
| Dependent Exemptions Claimed | 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. |
| Dependent Exemptions Used | 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. |
| Taxable Income | 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. |
| Number with Subtractions Government Pension Exclusion | number_with_subtractions_government_pension_exclusion | number_with_subtractions_government_pension_exclusion | Number | Count of the number with Subtractions of Government Pension Exclusion |
| Tax Credits | tax_credits | tax_credits | Number | Amount of refundable and nonrefundable credits claimed. |
| Tax Liability | 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. |
| Number with Wage and Salary Income | number_with_wage_and_salary_income | number_with_wage_and_salary_income | Number | Count of the number with NY‐source wage and salary income. |
| Wage and Salary Income | wage_and_salary_income | wage_and_salary_income | Number | Amount of NY‐source wage and salary income. |
| Number with Interest | number_with_interest | number_with_interest | Number | Count of the number with NY‐source taxable interest income. |
| Interest | interest | interest | Number | Amount of NY‐source taxable interest income. |
| Number with Dividends | number_with_dividends | number_with_dividends | Number | Count of the number with NY‐source ordinary dividend income. |
| Dividends | dividends | dividends | Number | Amount of NY‐source ordinary dividend income. |
| Number with Gain from Capital&Supplemental Income | 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 |
| Loss from Capital&Supplemental Income | loss_from_capital_supplemental_income | loss_from_capital_supplemental_income | Number | Amount of Loss from NY‐source Capital & Supplemental Income |
| Number with Gain Rent,Royalties,Prtnrshp,Estates,Trusts Income | 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 |
| Gain from Rent,Royalties,Prtnrshp,Estates,Trusts Income | 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 |
| Number with Loss from Rent,Royalties,Prtnrshp,Estates,Trusts Income | number_with_loss_from_rent_royalties_prtnrshp_estates_trusts_income | number_with_loss_from_rent_royalties_prtnrshp_estates_trusts_in | Number | Count of the number with negative NY‐source Rent, Royalties, Partnership, Estates, and Trusts Income |
| Subtractions Government Pension Exclusion | subtractions_government_pension_exclusion | subtractions_government_pension_exclusion | Number | Amount of Subtractions of Government Pension Exclusion |
| Number with Subtractions Taxable Social Security Income | 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 |
| Subtractions Taxable Social Security Income | subtractions_taxable_social_security_income | subtractions_taxable_social_security_income | Number | Amount of Subtractions of Taxable Social Security Income |
| Number with Subtractions Pension & Annuity Exclusion | number_with_subtractions_pension_annuity_exclusion | number_with_subtractions_pension_annuity_exclusion | Number | Count of the number with Subtractions of Pension & Annuity Exclusion |
| Subtractions College Choice Tuition Savings Program Deductions/Earnings | subtractions_college_choice_tuition_savings_program_deductions_earnings | subtractionscollege_choice_tuition_savings_program_deductions | Number | Amount of Subtractions of College Choice Tuition SavingsProgram Deductions/Earnings |
| Number with Subtractions College Choice Tuition Savings Program Deductions/Earnings | number_with_subtractions_college_choice_tuition_savings_program_deductions_earnings | number_with_subtractions_college_choice_tuition_savings_program | Number | Count of Subtractions of College Choice Tuition Savings Program Deductions/Earnings |
| Subtractions Pension & Annuity Exclusion | subtractions_pension_annuity_exclusion | subtractions_pension_annuity_exclusion | Number | Amount of Subtractions of Pension & Annuity Exclusion |
| Loss from Rent,Royalties,Prtnrshp,Estates,Trusts Income | 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 |
| Number with Gain from Business & Farm Income | 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 |
| Loss from Business & Farm Income | loss_from_business_farm_income | loss_from_business_farm_income | Number | |
| Interest Paid | interest_paid | interest_paid | Number | Amount of Interest Paid |
| Number with Interest Paid | number_with_interest_paid | number_with_interest_paid | Number | Count of the number with Interest Paid |
| Number with Pension/Annuity & IRA Income | number_with_pension_annuity_ira_income | number_with_pension_annuity_ira_income | Number | Count of the number with NY‐source Pension/Annuity & IRA Income |
Upstream Metadata