Total Income and Tax Liability of Part-Year Residents - Table 9

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.

财政税务部门每年编制一份数据（研究）文件，并提交一份关于及时提交的纽约州个人所得税申报统计信息的报告。及时提交的含义是指税务申报表在申报截止日期或之前已提交至部门。该数据集涵盖了全年居民、全年非居民及部分年度居民申报表的数据。本数据集将提交居民税务申报的个人界定为全年居民，而提交非居民税务申报的个人则被定义为全年非居民或部分年度居民。数据集中呈现的信息按收入规模划分了主要个人所得税结构组成部分，包括收入、扣除、抚养子女免税额和税务负担。此外，这些信息还根据收入规模和申报者的永久居住地（县、州或国家）进行分类。关于居住地确定和收入组成部分的更详细信息，请参阅附件：NYSTF_PlaceOfResidence_Introduction。研究者同意：仅将数据用于统计分析。作者将在报告中包含免责声明，声明任何分析、解读或结论均由作者本人得出，而非纽约州财政税务部门。