Total Income and Tax Liability of Full-Year Nonresidents by Place of Residence - Table 7

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，并发布关于纽约州个人所得税申报统计信息的报告。及时申报意味着申报表在申报截止日期或之前已提交至本部门。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，申报居民个人所得税的个人被定义为全年居民，而申报非居民个人所得税的个人则被界定为全年非居民或部分年度居民。数据集中展示的信息按收入规模划分了主要个人所得税结构组件，包括收入、扣除、被抚养人减免税额和税款负债。此外，这些信息还按收入规模和申报人的永久居住地（县、州或国家）进行分类。关于居民身份确定和收入组成部分的更详细信息，请参阅附件：NYSTF_PlaceOfResidence_Introduction。研究人员同意：仅将数据用于统计报告和分析。作者需声明，任何分析、解读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。