Personal Income Tax Filers, Summary Dataset 1 - Major Items by Liability Status and Place of Residence: Beginning Tax Year 2015

Beginning with tax year 2015, the Department of Taxation and Finance (hereafter “the Department”) began producing a new annual population data study file to provide more comprehensive statistical information on New York State personal income tax returns. The data are from full‐year resident, nonresident, and part‐year resident returns filed between January 1 and December 31 of the year after the start of the liability period (hereafter referred to as the “processing year”). The four datasets display major income tax components by tax year. This includes the distribution of New York adjusted gross income and tax liability by county or place of residence, as well as the value of deductions, exemptions, taxable income and tax before credits by size of income. In addition, three of the four datasets include all the components of income, the components of deductions, and the addition/subtraction modifications.
Caution: The current datasets are based on population data. For tax years prior to 2015, data were based on sample data. Data customers are advised to use caution when drawing conclusions comparing data for tax years prior to 2015 and subsequent tax years. Further details are included in the Overview.

自2015年度税务年度起，税务和财政部门（以下简称“该部门”）开始编制一项新的年度人口数据研究报告文件，以提供更全面的关于纽约州个人所得税申报的统计信息。数据来源于在责任期开始后一年内（以下简称“处理年度”）1月1日至12月31日期间提交的全年居民、非居民及部分年度居民的个人所得税申报表。这四个数据集按税务年度展示了主要个人所得税组成部分。这包括按县或居住地分布的纽约州调整后总收入和税负，以及按收入规模计算的扣除额、免税额、应纳税收入和抵扣前的税款价值。此外，其中三个数据集还包括收入的所有组成部分、扣除的所有组成部分以及加减调整。注意：当前的数据集基于人口数据。对于2015年度之前的税务年度，数据基于抽样数据。数据用户在使用比较2015年度之前及后续税务年度数据时，应谨慎得出结论。详细信息包含在概述中。