How to Calculate New York State Income Tax

New York taxpayers must go to different sources for their tax rate depending on their income.
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The state of New York collects personal income tax from residents, part-year residents and nonresidents who have income from sources within New York. New York state income tax rates vary from 4 percent to 8.82 percent, depending on taxable income. Additional taxes, credits or surcharges may apply for those who live or work in New York City or Yonkers.


Figuring the Tax

To calculate your New York state tax, you'll need both your NYS adjusted gross income and your NYS taxable income from either Form IT-201 for residents or IT-203 for nonresidents and part-year residents. Depending on these amounts, you will use either the tax table, tax rates or tax computation to calculate the amount of tax due. In 2013, for example, a taxpayer with an adjusted gross income of $102,900 or less with a taxable income less than $65,000 would use the tax table, while a taxpayer with the same AGI but a taxable income of more than $65,000 would use the tax rate schedule. A taxpayer with an AGI above $102,900 would use the NYS tax computation. Besides your income, your tax rate depends on your filing status. The tax table, rates and computation are found on the state website and in the instructions for the relevant tax form.

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