Average Income and Tax Liability of Full-Year Residents by County - Table 5

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.

财政与税收部门每年编制一份数据（研究）文件，并提交关于纽约州个人所得税申报情况的统计信息报告。所谓及时申报，即指在申报截止日期之前或当天将税表交付至财政与税收部门。数据来源于全年居民、全年非居民以及部分年度居民申报表。本数据集将申报居民税表的个体定义为全年居民，而申报非居民税表的个体则被界定为全年非居民或部分年度居民。数据集中的信息按照收入规模展示了主要个人所得税结构组成部分，包括收入、扣除项、抚养人免税额和税负。此外，数据还根据收入规模以及申报人永久居住地（县、州或国家）进行分类。关于居民身份的确定及收入组成部分的详细解释，请参阅附件：NYSTF_PlaceOfResidence_Introduction。研究者同意：仅将数据用于统计报告与分析。作者需声明任何分析、解释或结论均为作者个人观点，不代表纽约州财政与税收部门。