Income Tax Components by Size of Income 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.

税务与财务部门每年编制一份数据（研究）文件，并提交一份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，即指税务申报表在申报截止日期或之前提交至本部门。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务申报表的个人界定为全年居民，而申报非居民税务申报表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照收入规模划分，包括收入、扣除项、子女免税额和税负。此外，这些信息还根据申报人的永久居住地（县、州或国家）进行分类。关于居住地判定及收入构成成分的更详细信息，请参阅附件：NYSTF_PlaceOfResidence_Introduction。研究者承诺：仅将数据用于统计分析。作者需在声明中明确，任何分析、解读或结论均由作者自行得出，而非纽约州税务与财务部门。