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并发布一份数据（研究）文件，其中包含了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，即指纳税申报表在申报截止日期之前或当天送达至本部门。数据涵盖全年居民、全年非居民及部分年度居民申报表。本数据集将申报居民纳税申报表的个人界定为全年居民，而申报非居民纳税申报表的个人则被定义为全年非居民或部分年度居民。数据集中呈现的指标包括收入、扣除项、抚养人减免额和税负。此外，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。研究者承诺：仅将数据用于统计分析。作者需在报告中包含免责声明，明确指出任何分析、解读或结论均为作者个人观点，不代表纽约州税务与财务部的立场。