Total Income And Tax Liability By Place Of Residence: Beginning Tax Year 1999

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.

纽约州税务局与财务部每年编制并发布一份年度数据（研究）文件，其中包含了关于按时提交的新州个人所得税申报的统计信息报告。所谓按时提交，即指在申报截止日期前或当天将税表送达税务局。该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。在此数据集中，申报居民税表的个人被定义为全年居民，而申报非居民税表的个人则被界定为全年非居民或部分年度居民。数据集中呈现的指标主要包括根据收入规模划分的主要个人所得税结构成分，包括收入、扣除额、依赖性减免以及税负。此外，该数据集还根据收入规模和申报人的永久居住地（县、州或国家）提供相关信息。关于居住地判定和收入成分的更详细解释，请参阅附件：NYSTF_PlaceOfResidence_Introduction。研究者同意仅将数据用于统计报告和分析。作者须在报告中声明，任何分析、解读或结论均由作者自行得出，而非纽约州税务局与财务部。