Income Tax Components of Part-Year Residents by Size of Income (All Returns) - Table 10

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.

纽约州税务与财务部每年编制一份数据（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，是指纳税申报表在申报截止日期前或当天已送达该部门。该数据集涵盖了全年居民、全年非居民及部分年度居民纳税申报数据。在此数据集中，申报居民纳税申报表的个体被定义为全年居民，而申报非居民纳税申报表的个体则被界定为全年非居民或部分年度居民。数据集中呈现的信息根据收入规模划分了主要的个人所得税结构组成部分，包括收入、扣除项、子女免税额及税负。此外，这些信息还根据收入规模和申报人永久居住地（县、州或国家）进行分类。关于居民身份确定及收入组成部分的详细说明，请参阅附件：NYSTF_PlaceOfResidence_Introduction。研究者承诺：仅将数据用于统计报告和分析。作者应在报告中包含免责声明，表明任何分析、解读或结论均为作者个人观点，而非纽约州税务与财务部的官方立场。