New York State Income Tax Data Sheet


© 2019

Tax Bracket (Single) [2] Tax Bracket (Couple) [3] Marginal Tax Rate
$0+ $0+ 4.00%
$8,500+ $17,150+ 4.50%
$11,700+ $23,600+ 5.25%
$13,900+ $27,900+ 5.90%
$21,400+ $43,000+ 6.45%
$80,650+ $161,550+ 6.65%
$215,400+ $323,200+ 6.85%
$1,077,550+ $2,155,350+ 8.82%

New York signed a sweeping tax-reduction bill into law in December 2011, creating the lowest mid-bracket tax rates in 58 years. The tax breaks are expected to affect over 4.4 million taxpayers, who will save $690 million in taxes this filing year. Despite these tax breaks, New York still has one of the highest state income tax rates in the country. Close to 10 million New York taxpayers file every year, and over 90% use New York's eFile program.

Do I need to file a New York tax return?

Generally, if you are required to file a Federal tax return New York will expect you to file a state return. If you do not have to file a Federal return, you don't need to file a state return.

How can I get an extension to file my New York income tax?

If you need an extension to file your income tax, you must file an extension request online with the Department of Taxation and Finance. Most applications will be granted an automatic 5-month extension to file.

New York State Income Tax Credits

New York supports many of the same deductions and tax credits allowed on your federal tax return, but with different (usualy lower) amounts. The following state tax credits are valid for all qualifying New York residents:

New York State Income Tax Deductions

Income tax deductions are expenses that can be deducted from your gross pre-tax income before determining your taxable income.

New York Standard Deduction

The New York standard deduction is $7,700.00 for individuals and $15,400.00 for married couples filing jointly. The standard deduction may be chosen instead of filing an itemized deduction on your New York tax return.

New York Personal Exemptions

New York has no personal exemption. The Federal Income Tax, however, does allow a personal exemption to be deducted from your gross income if you are responsible for supporting yourself financially.

New York Dependent Deduction

New York has a dependent exemption of $1,000.00. You may claim one dependent exemption for each of the children, relatives, or others who live with and are supported by you as described § 152 of the IRC (Internal Revenue Code).

New York Itemized Deductions

New York allows limited itemized deductions. You may be able to claim most of the same deductions on your New York income tax return as you do on your Federal return, but more limitations and phase-outs may exist for higher income taxpayers.

New York State Income Tax Data Sheet


© 2019

Web Resources:

Department of Taxation and Finance Website:

New York Tax Forms:

New York Income Tax Information:

New York Tax Refund Portal:

Important Tax Addresses:

Income Tax Returns (Payment Enclosed)
State Processing Center
PO Box 15555
Albany NY 12212-5555;

Income Tax Returns (No Payment)
State Processing Center
PO Box 61000
Albany NY 12261-0001;

Department of Taxation and Finance
Building 9, W.A. Harriman Campus
Albany NY 12227
Refund Hotline: 518-457-5149
Income Tax Hotline: 518-457-5181;