Income Tax Components of Full-Year Nonresidents by Size of Income (All Returns) - Table 6

The Department of Taxation and Finance annually produces a data (study) file and provides a report of statistical information on New York State personal income tax returns that were timely filed. Timely filing means that the tax return was delivered to the Department on or before the due date of the tax return. The data are from full-year resident, full-year nonresident, and part-year resident returns. This dataset defines individuals filing a resident tax return as full-year residents and individuals filing a nonresident tax return are defined as either a full- year nonresident or a part-year resident.Data presented in this dataset provide the major income tax structure components by size of income. The components include income, deductions, dependent exemptions, and tax liability. The data also provides this information by size of income and by the filer’s permanent place of residence (county, state or country). For a more detailed explanation on the determination of residency and components of income see the attachment: NYSTF_PlaceOfResidence_Introduction.Researchers agree to: Use the data for statistical reporting an analysis only. The author will include a disclaimer that states any analyses, interpretations or conclusions were reached by the author and not the New York State Department of Taxation and Finance.

税务与财务部门每年编制一份数据（研究）文件，并向公众提供关于纽约州个人所得税申报统计信息的报告。所谓及时申报，即指税务申报表在申报截止日期前已提交至该部门。本数据集涵盖了全年居民、全年非居民以及部分年度居民申报的数据。其中，申报居民税务的个人被定义为全年居民，而申报非居民税务的个人则被界定为全年非居民或部分年度居民。数据集中的展示内容主要包括按收入规模划分的主要个人所得税结构要素，这些要素包括收入、扣除项、依赖减免税额以及税务负担。此外，数据还按收入规模和申报者的永久居住地（县、州或国家）进行了分类。关于居民身份认定及收入构成要素的详细说明，请参阅附件：NYSTF_PlaceOfResidence_Introduction。研究人员同意：仅将数据用于统计报告和分析。作者需在报告中包含免责声明，声明任何分析、解释或结论均为作者个人观点，而非纽约州税务与财务部门所持立场。