New York State Income Tax: Rates and Who Pays in 2022-2023
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New York state has nine income tax brackets, with tax rates ranging from 4% to 10.9%. Residents of New York City and Yonkers are also subject to an additional local tax.
The 2022 New York state standard deduction is $8,000 for single filers and those married filing separately, $11,200 for heads of household, and $16,050 for those married filing jointly.
New York state income tax returns were due by April 18, 2023, or Oct. 16, 2023 with a tax extension.
New York state has nine income tax rates: 4%, 4.5%, 5.25%, 5.85%, 6.25%, 6.85%, 9.65%, 10.3% and 10.9%. New York state income tax rates depend on your taxable income, adjusted gross income and filing status. Residency status also determines what’s taxable.
New York City and Yonkers have their own local income tax on top of the state tax. New York City income tax rates are 3.078%, 3.762%, 3.819% and 3.876%.
New York state income taxes for 2022 were due April 18, 2023. The deadline for filing a return with an extension is Oct. 16, 2023.
New York state income tax rates and tax brackets
New York state income tax rates range from 4% to 10.9%.
There are three methods to calculate New York state income taxes. Which one you use depends on your New York state adjusted gross income and taxable income. Full-time residents of New York can figure their NYS adjusted gross income and taxable income on lines 33 and 37 of Form IT-201.
If your New York state adjusted gross income is $107,650 or less, and your New York state taxable income is less than $65,000, use the New York state tax table.
If your New York state adjusted gross income is $107,650 or less, and New York state taxable income is $65,000 or more, use the New York state tax rate schedule (below).
If your New York state adjusted gross income is more than $107,650, use the New York state tax computation worksheets. Some worksheets may require you to refer back to the tax rate schedules below when calculating your taxes.
Source: New York State Department of Taxation and Finance
Calculating New York state income tax
For taxpayers with New York state adjusted gross incomes above $107,650, the computation of New York state taxes can be a little trickier than simply finding your taxable bracket and glancing at the "taxes owed" column. That’s because, in 2021, New York state brought back a supplemental tax on high-earning individuals, which in some cases can also amount to an almost flat tax on all earnings rather than just a portion of earnings.
For these individuals, "the tax computation is not based on the former rate schedule anymore; it's an individual tax computation system dependent on your taxable income and AGI," says Andrew Wright, a New York City-based tax attorney at Hodgson Russ.
As noted above, those who exceed the $107,650 threshold are required to use worksheets to figure their tax. In many instances, these worksheets will ask the taxpayer to "add back the savings from those lower tax brackets, which leaves many taxpayers at, or very close to, a flat marginal rate," Chris Whalen, a CPA based in Red Bank, New Jersey, said in an email interview.
» Need help? How to find a tax preparer near you
When are New York state income taxes due?
New York state income tax returns for 2022 were due by April 18, 2023, or Oct. 16, 2023, with a tax extension. Taxpayers who live or have a business in Erie, Genesee, Niagara, St. Lawrence, and Suffolk counties, which were affected by the December 2022 winter storms, had until May 15, 2023, to file their federal returns.
Do I have to pay New York state income tax?
Generally, you have to file a New York state tax return if:
You’re a New York resident and you’re required to file a federal tax return or your federal gross income plus New York additions was more than $4,000 ($3,100 if you’re single and someone can claim you as a tax dependent).
You’re not a New York resident but got income from a source in New York during the tax year.
If you’re not a resident of New York, but your primary workplace is there, your days telecommuting are still considered days worked in New York unless your employer established an office at your telecommuting location. Generally, you will continue to owe New York state income tax on income earned while telecommuting.
What is New York state's standard deduction?
The standard deduction allows taxpayers to reduce their taxable income by a fixed amount. The New York state standard deductions for tax year 2022 (taxes filed in 2023) are:
Single: $8,000.
Single (claimed as dependent): $3,100.
Married filing jointly or surviving spouse: $16,050.
Married filing separately: $8,000.
Head of household: $11,200.
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Am I a resident for New York state income tax purposes?
There are three types of residency statuses when it comes to New York state tax. They determine what portion of your income the state will tax.
If your New York residency type is ... | … New York taxes this part of your income |
|---|---|
Resident | All income from all sources inside and outside New York |
Part-year resident | All income received while a resident, plus income from New York sources while a nonresident |
Nonresident | Income from New York sources if your adjusted gross income is higher than your New York standard deduction |
Resident status rules
In general, you’re a resident of New York for tax purposes if your permanent home is there (your “domicile”), or if you leased or owned a place there (a “place of abode”) and spent 184 days or more in New York state during the tax year.
New York considers your permanent home the place you intend to return to after things like vacations, business trips, military assignments or the end of a college semester.
There are special rules for people who were in a foreign country for at least 450 of 548 consecutive days. (You can see the rules here for how New York determines residency status.)
Where you vote, where your driver’s license and registration are issued or where your will is are not primary factors in establishing domicile. It’s more about where your stuff is and where you spend your time.
You file Form IT-201. You may have extra paperwork if you live in New York City or Yonkers, since those cities assess local income tax on top of state tax.
Part-year resident status rules
Generally, you’re a part-year resident of New York if you were a nonresident for some of the tax year. This is often the case for people who moved to New York from another state or left New York for another state in the middle of the year.
If you’re a part-year resident, you pay New York state tax on all income you received during the part of the tax year you were a resident of New York, plus on income from New York sources while you were a nonresident.
You file Form IT-203. You may have extra paperwork if you were living in New York City or Yonkers, since those cities assess local income tax on top of state tax.
Nonresident status rules
Nonresidents still may have to pay New York state tax on income they receive from New York sources. This means you may need to file a New York state tax return even if you live in another state but made money from:
Services performed in New York.
Rent from real estate you own in New York.
The sale or transfer of real estate in New York.
Income from a New York business, trade or profession.
Lottery winnings in the state if over $5,000.
If these apply to you, you would file Form IT-203.
What is New York City's tax rate?
Residents of New York City are subject to additional taxes atop of what they owe to New York state. For the 2022 tax year (taxes filed in 2023), NYC tax rates are 3.078%, 3.762%, 3.819% and 3.876%.
Similar to New York state, how you calculate your New York City taxes depends on your taxable income. Keep in mind that your final tax bill will also be influenced by other factors, including credits and deductions you may qualify for.
If your New York City taxable income is less than $65,000, use the New York City tax tables.
If your New York City taxable income is $65,000 or more, use the tax rate schedule below.
Source: New York State Department of Taxation and Finance
6 things to know about New York state income tax
New York’s tax-filing deadline generally follows the federal tax deadline.
Paid tax software will handle your state tax return (though sometimes for an extra fee). If you're eligible, some Free File programs also handle state returns.
Wondering where your New York state income tax refund is? Good news: You can check the status of your state tax refund online.
New York is particular about the terms “place of abode” and “domicile.” In general, a “place of abode” is any dwelling; a “domicile” is your primary residence, and you can have only one.
If you can’t afford your tax bill and owe $20,000 or less, New York offers payment plans. Typically, you get three years to pay your bill.
You can also apply for the state’s offer in compromise program, which might allow you to pay less than you owe.
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