Report: Analysis of 2002 Personal Income Tax Returns
Table 1Table 1: Selected ProvisionsSocial Security BenefitsFully
Exemptof New York State PersonalPension IncomeNew York State and
local and federal pensions fully exempt; others eligibleIncome Tax
Structure for up to $20,000 exclusion ($20,000 each spouse for
married couples).2002 Tax YearMarried Standard Deduction$14,200Head
of Household Standard Deduction$10,500Single Standard
Deduction$7,500Dependent Filer Standard Deduction$3,000Itemized
DeductionsFederal amount (after limitation*) minus deduction for
state and localincome tax. Upper-income taxpayers must further
reduce itemizeddeductions by up to 50 percent.Dependent Exemption
Amount$1,000Tax Treatment of Married TaxpayersJoint rate schedule
with full income splitting.Minimum TaxAdd-on tax equal to 6 percent
of certain federal tax preference items,minus deductions of $5,000
and regular tax.*Taxpayers with federal AGI of $137,300 or more
($68,650 for married filing separately) must reduce their
itemizeddeductions by 3 percent of the amount by which their AGI
exceeds $137,300 ($68,650 for married filing separately).The
reduction does not apply to deductions for medical expenses,
casualty and gambling losses, and investmentinterest expense, and
it cannot reduce deductions subject to the limitation by more than
80 percent.
Table 2Table 2: 2002 Tax RatesMarried Joint and Surviving
SpouseIf taxable income is:OverBut not over$0$16,0004% of taxable
income16,00022,000$640 plus 4.50% of amount over
$16,00022,00026,000$910 plus 5.25% of amount over
$22,00026,00040,000$1,120 plus 5.90% of amount over
$26,00040,000$1,946 plus 6.85% of amount over $40,000Single,
Married Separate and Estates and TrustsIf taxable income is:OverBut
not over$0$8,0004% of taxable income8,00011,000$320 plus 4.50% of
amount over $ 8,00011,00013,000$455 plus 5.25% of amount over
$11,00013,00020,000$560 plus 5.90% of amount over $13,00020,000$973
plus 6.85% of amount over $20,000Head of HouseholdIf taxable income
is:OverBut not over$0$11,0004% of taxable income11,00015,000$440
plus 4.50% of amount over $11,00015,00017,000$620 plus 5.25% of
amount over $15,00017,00030,000$725 plus 5.90% of amount over
$17,00030,000$1,492 plus 6.85% of amount over $30,000Supplemental
Tax: A supplemental income tax for the purpose of recapturing the
benefits conferred to taxpayers through tax brackets with rates
lower than the maximum rate applies to all taxpayers with NYAGI
over $100,000. The benefit of the lower brackets begins to be
recaptured at $100,000 of New York adjusted gross income and is
totally recaptured at $150,000. Once taxpayers New York adjusted
gross income exceeds $150,000, all of their taxable income becomes
effectively subject to a flat 6.85 percent rate. Maximium
supplemental tax amounts equal $794 for married taxpayers, $563 for
heads of households, and $397 for single taxpayers.
Table 3Table 3: Selected Tax Filing,ChangeStructure and Taxpayer
Statis-Major Items20012002AmountPercenttics for Resident Taxpayers
inTotal Number of Returns* (000)8,0508,029-21-0.32001 and
2002Number of Taxable Returns (000)5,7145,547-167-2.9Number of
Nontaxable Returns (000)2,3372,4831466.2Millions of DollarsTotal
Federal Adjusted Gross Income424,574404,883-19,691-4.6Total NY
Adjusted Gross Income405,866388,110-17,756-4.4Total Deductions
Used72,54772,6721250.2Total Value of Exemptions
Used3,6503,682320.9Total Taxable
Income329,668311,790-17,878-5.4Total Tax
Liability19,42118,132-1,289-6.6DollarsAverage Tax
Liability3,3993,269-130-3.8* Includes nontaxable resident returns.
The dollar amounts in the table pertain only to taxable
returns.
Table 4Table 4: Percent of TotalAdjustedResident Taxpayers,
AdjustedTaxpayersGross IncomeTax LiabilityGross Income, and
TaxNYAGI Class200120022001200220012002Liability by New York
AdjustedLess than $10,0006.45.80.60.50.20.2Gross Income Class in
2001$ 10,000 - 19,99913.512.92.92.80.90.9and 200220,000 -
29,99916.115.45.75.62.82.730,000 -
49,99925.225.713.814.49.810.250,000 -
99,99926.127.025.627.123.124.6100,000 -
199,9999.29.617.218.219.320.7200,000 and
over3.53.534.231.543.940.8Total100.0100.0100.0100.0100.0100.0
Table 5Table 5: Distributions ofIncomeTaxNewYork Adjusted
GrossEffectiveIncome and Tax Liability
ofAmountPercentAmountPercentTax Rate 3/Resident Taxpayers by
DecileIncome of Decile 2/(Millions)of Total(Millions)of Total(In
Percent)in 20021/Less than $13,468$4,8261.2$610.31.3$13,469 -
21,0129,5972.51620.91.721,013 - 27,51513,5033.53011.72.227,516 -
33,82316,9554.44612.52.733,824 - 41,03920,7015.36673.73.241,040 -
50,18025,1746.59015.03.650,181 - 62,81531,1278.01,2146.73.962,816 -
80,25939,36810.11,6769.24.380,260 -
114,36952,58113.52,45713.64.7114,370 and
over174,27844.910,23256.45.9Total$388,110100.0$18,132100.04.71/
Positive tax liability.2/ NYAGI.3/ Tax liability as a percent of
NYAGI.
Table 6Table 6: New York StateChangePersonal Income Tax
Components of Income20012002AmountPercentComponents of Federal
GrossWages and Salaries$309,448$305,042-$4,406-1.4Income for
ResidentCapital & Other Gains
(Net)26,53817,573-8,965-33.8Taxpayers in 2001 and 20021/Interest
and Dividends22,29616,622-5,674-25.5(Dollar Data in
Millions)Partnerships, Estates, Trusts, Rents,
Royalties25,57926,4708913.5Pensions, Annuities,
IRAs18,40816,845-1,563-8.5Business and Farm Income
(Net)14,02414,2802561.8All Other Income
2/12,23813,2461,0088.2Total$428,531$410,078-$18,453-4.31/ Before
adjustments, such as alimony paid, contributions to IRAs, and 50
percent of self-employment tax paid.2/ Includes unemployment
benefits, taxable social security, alimony, refunds of state and
local income taxes and other income.
Table 7Table 7: Resident TaxpayersNumber ofAmount ofWho Claimed
ItemizedTaxpayersDeductionsAverageDeductions by Type
ofDeductionClaiming (000)(Millions)AmountDeduction in 2002Taxes
Paid 1/1,481$8,266$5,581Charitable
Contributions1,4238,5406,000Interest Paid1,14814,26912,427Medical
and Dental2271,2125,351Other 2/8356,3607,618Total Before
Limitations 3/1,48438,64826,035Total After Limitations
4/1,484$32,368$21,8081/ Primarily includes real property taxes.
Federal deductions for New York State and local income taxes and
certain other federal deductions (e.g., interest expense relating
to items exempt from tax in New York) totaling $13.7 billion were
not allowed on State returns.2/ Includes deductions for
miscellaneous expenses and casualty/theft losses. Number claiming
includes taxpayers claiming at least one of these deductions.3/
Also includes minor corrections.4/ Limitations are the federal
limitation to which New York conforms, and the New York itemized
deduction adjustment. Therefore, the data items refer to taxpayers
who actually itemized deductions, after limitations and
adjustments. Note also that columns are not additive, because of
the limitations and because most taxpayers used more than one
deduction.
Table 8Table 8: Summary of CreditsCreditAmount (000)Claimed by
ResidentResident$662,308Taxpayers in 2002Household61,379Child
Care78,865Earned Income29,439College Tuition39,517All Other
Credits*49,244Total$920,752* Investment, real property tax,
accumulation distribution, EZ/ZEA, special additional mortgage
recording tax, farmers school tax, alternative fuels vehicles,
solar electric generating equipment, low income housing,
transportation access, industrial/manufacturing business,
employment of persons with disabilities, qualified emerging
technology company , petroleum tank, QEZE, defibrillator, green
buildings,and long-term care insurance credits.
Table 9Table 9: Resident
TaxpayersNumberPercentAmountPercentAverageWho Claimed the
HouseholdNYAGI ClassClaiming Creditof Total(000)of
TotalCreditCredit by NYAGI Class in 2002Under
$10,00075,0455.3$3,2485.3$43$10,000 -
14,999284,34719.912,86821.04515,000 -
19,999317,72722.215,91525.95020,000 -
24,999353,86224.817,08927.84825,000 and
over397,65827.812,25820.031Total1,428,648100.0$61,379100.0$43
Table 10Table 10: Residents
WhoNumberPercentPercentAverageClaimed the Earned IncomeEarned
Income ClassClaiming Creditof TotalAmount (000)of TotalCreditCredit
by Earned Income$ 0 - $ 4,000144,90811.3$18,4373.2$127Class in
2002*4,001 - 8,000272,27121.2101,62417.43738,001 -
12,000218,29517.0156,25926.771612,001 -
16,000162,45212.7129,08722.179516,001 -
20,000149,36611.787,22614.958420,001 -
24,000137,79310.755,0349.439924,001 -
28,000122,2809.527,8094.822728,001 -
32,00060,2804.78,6821.514432,001 and
over14,3841.16830.147Total1,282,029100.0$584,841100.0$456* Table
includes taxable returns and nontaxable returns with a
refund.Source: Office of Tax Policy Analysis, Earned Income Tax
Credit: Analysis of Credit Claims for 2002
Table 11Table 11: Selected Tax Filing,TotalTotalBase TaxTotal
TaxStructure and Taxpayer StatisticsNumberNumber ofBefore
ProrationAfter ProrationAveragefor Nonresident and Part-YearFilerof
ReturnsTaxpayers(000)(000)Tax LiabilityResident Taxable Returns in
2002Full-Year
Nonresidents622,945530,422$7,312,489$2,901,624$5,470Part-Year
Residents178,846140,675$593,896$361,882$2,572
Table 12Table 12: Capital Gains, NetNet Income
fromPensions,Income from Partnerships andNet Long-TermPartnerships,
Rents,Annuities,Retirement Income forTax YearCapital
GainsRoyalties, Estates, TrustsIRA DistributionsResident Taxable
Returns199835,53219,78215,430from 1998 Through
2002199944,07422,39117,392(Millions of
Dollars)200057,30124,97619,637200126,53825,57918,408200217,57326,47016,845
Table 13Table 13: Major SubtractionU.S. GovernmentPension
andModifications for ResidentTax YearSocial SecurityBond
InterestAnnuity ExclusionTaxpayers from 1998
Through19984,2912,5294,174200219994,7232,3434,801(Millions of
Dollars)20005,9142,7355,26220015,5922,5234,68420025,2121,6444,272
Table 14Table 14: Average
MajorTaxTaxes*ContributionsInterestMedicalItemized Deductions
for19985,7985,50911,9005,116Resident Taxpayers from
199819995,8646,43412,3345,159Through
200220006,0257,04913,2015,50420015,7296,34812,9775,37720025,5816,00012,4275,351*
After subtraction of state and local income taxes.Note: Amounts
reflect deductions claimed not allowed, because limitations on
itemized deductions reduced the overall value of deductions
claimed.
Table 15Table 15: Summary of Nontaxable Resident Returns
1998-20022002 Tax YearPositive NYAGITax Before CreditCreditsTax
After CreditsEffective Rate (Tax/NYAGI)NYAGI Class# of
Returns(000)(000)(000)(000)Less than
$10,0001,680,096$6,543,495$3,016$220,260-$217,244-3.3%$10,000 -
15,000367,8424,516,3139,387231,579-222,192-4.9%15,000 -
20,000231,0844,004,23935,407165,070-129,663-3.2%20,000 -
25,000132,1052,940,24342,20594,106-51,901-1.8%25,000 and
over71,7632,812,54865,393102,750-37,357-1.3%Total2,482,890$20,816,839$155,408$813,766-$658,358-3.2%2001
Tax YearLess than
$10,0001,619,042$6,417,601$2,604$203,619-$201,015-3.1%$10,000 -
15,000343,5374,239,0058,340204,596-196,257-4.6%15,000 -
20,000216,9353,767,80835,177137,315-102,138-2.7%20,000 -
25,00099,3442,207,18831,07566,214-35,139-1.6%25,000 and
over57,6492,417,06054,54484,900-30,356-1.3%Total2,336,507$19,048,662$131,740$696,645-$564,905-3.0%2000
Tax YearLess than
$10,0001,622,228$6,692,144$2,446$188,738-$186,292-2.8%$10,000 -
15,000337,0104,151,9078,406170,747-162,341-3.9%15,000 -
20,000209,2253,622,14734,880119,700-84,819-2.3%20,000 -
25,00089,8091,979,98128,95254,824-25,872-1.3%25,000 and
over37,6371,658,64037,82350,806-12,984-0.8%Total2,295,909$18,104,819$112,507$584,815-$472,308-2.6%1999
Tax YearLess than
$10,0001,550,592$6,412,616$2,187$148,374-$146,188-2.3%$10,000 -
15,000334,1044,095,2137,482132,556-125,075-3.1%15,000 -
20,000187,8233,243,90530,78792,702-61,916-1.9%20,000 -
25,00070,1971,548,78721,60235,924-14,321-0.9%25,000 and
over33,3801,458,57638,01743,532-5,515-0.4%Total2,176,096$16,759,098$100,074$453,088-$353,014-2.1%1998
Tax YearLess than
$10,0001,554,377$6,509,869$2,302$155,739-$153,437-2.4%$10,000 -
15,000338,4204,159,9927,761129,859-122,098-2.9%15,000 -
20,000173,5492,971,27225,76980,211-54,441-1.8%20,000 -
25,00056,0321,210,36315,71824,685-8,967-0.7%25,000 and
over15,909806,76118,80022,984-4,184-0.5%Total2,138,287$15,658,257$70,351$413,477-$343,127-2.2%
Table 16Table 16: Summary of Credits on Nontaxable Resident
Returns 1998-2002 (Millions of Dollars)YearEarned
IncomeHouseholdReal Property TaxChild CareFarmer School
TaxOtherTotal2002$537.0$35.3$9.3$136.5$17.2$78.5$813.82001453.032.49.8122.514.464.5696.62000393.431.310.2110.613.925.4584.81999311.127.99.375.019.210.6453.11998309.425.19.638.112.019.3413.5
Table 17Table 17: Major Subtraction Modifications on Nontaxable
Resident Returns 2002 Tax YearPositive FederalNY &
FederalAdjusted GrossSocial SecurityGovernmentPensionsU.S.
GovernmentIncomeBenefitsPensions&
AnnuitiesInterestAmt.Amt.Amt.Amt.Amt.NYAGI
ClassNumber(000)Number(000)Number(000)Number(000)Number(000)Under
$10,0001,661,935$11,907,963191,981$1,263,762207,883$5,313,775415,070$4,213,398106,573$346,728$10,000
-
15,000367,8426,148,88038,171304,57123,383738,05343,675520,08710,12535,57115,000
-
20,000231,0844,478,41610,279114,4696,402183,79611,002127,9944,75539,00920,000
-
25,000132,1053,077,4384,02040,5971,42143,0103,00739,7361,6972,86825,000
and
over71,7633,054,4258,695111,1921,92982,9843,23949,8313,83750,292Total2,464,729$28,667,122253,146$1,834,591241,018$6,361,618475,993$4,951,046126,987$474,467
Table 18Table 18: Deductions on Non-Positive New York AGITotal
Standard and Itemizedtaxable Resident Returns Deductions Used2002
Tax YearAmt.Amt.NYAGI ClassNumber(000)(000)Under
$10,0001,492,692$6,543,495$6,458,604$10,000 -
15,000367,8424,516,3134,063,28015,000 -
20,000231,0844,004,2392,791,53220,000 -
25,000132,1052,940,2431,650,22125,000 and
over71,7632,812,5481,421,328Total2,295,486$20,816,839$16,384,965
Table 19Table 19: Credits Claimed on Nontaxable Resident Returns
2002 Tax YearEarned IncomeHouseholdReal Property Tax*Child
CareOtherTotalAmt.Amt.Amt.Amt.Amt.Amt.NYAGI
ClassNumber(000)Number(000)Number(000)Number(000)Number(000)Number**(000)Under
$10,000506,454$169,277102,308$2,64482,014$7,83629,329$20,19935,065$20,304755,170$220,260$10,000
-
15,000225,121183,796136,0386,44623,0331,26040,60132,85919,2857,218444,078231,57915,000
-
20,000191,419119,106197,67914,8034,90819939,69028,40513,4172,556447,113165,07020,000
-
25,000120,07853,473123,7209,3710040,42427,03013,3934,231297,61594,10625,000
and
over43,31511,34943,7592,0560037,31228,00214,17461,343138,560102,750Total1,086,387$537,002603,504$35,321109,955$9,295187,356$136,49595,333$95,6532,082,536$813,766*
Does not include additional credits claimed on stand alone IT-214
forms filed by persons not required to file regular tax returns.**
Total number of credits claimed. Some filers claim more than one
credit.Note: Other credits include the resident credit, farmers
school tax credit, various business credits, and other refundable
and non-refundable credits listed onForm IT-201-ATT.
Table 20Table 20: Major Items by New York Adjusted Gross Income
Class - Full-Year Resident Taxable Returns in 2002(Dollar Data in
Thousands)New YorkDependentTaxableNYAGI
ClassTaxpayersNYAGIDeductionsExemptionsIncomeLess
than$5,000102,324$362,251$306,258$14$91,081$5,000-9,999218,5721,729,6571,033,0421,154695,46210,000-14,999345,0194,325,5562,498,72610,0091,816,82115,000-19,999369,9566,502,4433,291,60240,9763,169,86520,000-24,999402,8799,093,1833,912,854119,0085,061,32125,000-29,999453,85912,485,6994,683,734257,7207,544,24530,000-34,999426,03113,832,9694,660,070288,7228,884,17735,000-39,999382,02014,309,7824,348,875266,4789,694,42940,000-44,999331,57414,066,1763,926,962240,8029,898,41245,000-49,999285,50813,536,9353,569,455217,3549,750,12650,000-54,999243,50412,757,9193,206,732208,7239,342,46455,000-59,999213,84112,281,0302,881,820178,0529,221,15960,000-64,999191,39911,957,0172,749,625179,2859,028,10765,000-74,999326,83622,841,3974,931,445316,32317,593,62875,000-99,999524,62445,183,7348,697,405557,08335,929,246100,000-149,999401,12648,071,8907,854,765439,65139,777,474150,000-199,999131,63422,486,7403,092,074146,03119,248,634200,000-499,999145,00842,468,9103,769,182157,19838,542,531500,000-999,99931,25021,307,431928,35034,86520,344,2151,000,000-4,999,99917,65133,096,2771,117,66320,40031,958,2145,000,000-9,999,9991,3078,889,338310,6771,6308,577,03110,000,000and
over66916,523,391901,01575115,621,625Total5,546,591$388,109,724$72,672,331$3,682,228$311,790,267Tax
LiabilityTax BeforeTaxTax Afteras a PercentNYAGI
ClassCreditsCredits 1/Creditsof NYAGILess
than$5,000$3,594$53$3,5410.977$5,000-9,99927,7163,65224,0641.39110,000-14,99972,73416,52756,2071.29915,000-19,999130,30720,291110,0161.69220,000-24,999220,94932,423188,5262.07325,000-29,999343,89938,958304,9412.44230,000-34,999426,11224,245401,8682.90535,000-39,999482,88121,144461,7373.22740,000-44,999507,98519,383488,6023.47445,000-49,999511,25417,762493,4923.64650,000-54,999497,60213,944483,6583.79155,000-59,999500,09414,349485,7453.95560,000-64,999495,58612,413483,1734.04165,000-74,999988,62423,852964,7724.22475,000-99,9992,094,75051,9212,042,8294.521100,000-149,9992,549,91174,3632,475,5475.150150,000-199,9991,318,46647,5271,270,9395.652200,000-499,9992,640,091122,3952,517,6965.928500,000-999,9991,393,56389,0931,304,4706.1221,000,000-4,999,9992,189,129150,0312,039,0986.1615,000,000-9,999,999587,52642,331545,1956.13310,000,000and
over1,070,08184,096985,9855.967Total$19,052,853$920,752$18,132,1014.6721/
Includes the household, resident and other nonrefundable credits,
as well as the real property, child and dependent care, earned
income, farmers' school tax,college tuition and various refundable
credits for new businesses. See footnote 3/ and 4/ of Table 27 for
a complete list.NOTE: Figures do not necessarily add to totals due
to rounding.
Table 21Table 21: Cumulative Distributions of Taxpayers, Income
and Tax Liability by New York Adjusted Gross IncomeClass -
Full-Year Resident Taxable Returns in 2002(Dollar Data in
Thousands)TaxpayersNYAGITax LiabilityNYAGI
ClassNumberPercentAmountPercentAmountPercentLess
than$5,000102,3241.84$362,2510.09$3,5410.02$5,000-9,999320,8965.792,091,9080.5427,6050.1510,000-14,999665,91512.016,417,4641.6583,8120.4615,000-19,9991,035,87118.6812,919,9073.33193,8281.0720,000-24,9991,438,75025.9422,013,0895.67382,3542.1125,000-29,9991,892,60934.1234,498,7888.89687,2953.7930,000-34,9992,318,64041.8048,331,75712.451,089,1636.0135,000-39,9992,700,66048.6962,641,53916.141,550,9008.5540,000-44,9993,032,23454.6776,707,71519.762,039,50211.2545,000-49,9993,317,74259.8290,244,64923.252,532,99413.9750,000-54,9993,561,24664.21103,002,56826.543,016,65116.6455,000-59,9993,775,08768.06115,283,59929.703,502,39619.3260,000-64,9993,966,48671.51127,240,61632.783,985,56921.9865,000-74,9994,293,32277.40150,082,01338.674,950,34127.3075,000-99,9994,817,94686.86195,265,74750.316,993,17038.57100,000-149,9995,219,07294.10243,337,63762.709,468,71852.22150,000-199,9995,350,70696.47265,824,37768.4910,739,65759.23200,000-499,9995,495,71499.08308,293,28779.4313,257,35373.12500,000-999,9995,526,96499.65329,600,71884.9214,561,82380.311,000,000-4,999,9995,544,61599.96362,696,99593.4516,600,92191.565,000,000-9,999,9995,545,92299.99371,586,33395.7417,146,11694.5610,000,000and
over5,546,591100.00$388,109,724100.00$18,132,101100.00
Table 22Table 22: Average Amounts for Selected Items by New York
Adjusted Gross Income Class - Full-Year ResidentTaxable Returns in
2002Standard/ItemizedDependentTaxableTax BeforeTax AfterNYAGI
ClassNYAGIDeductionsExemptionsIncomeCreditsCreditsLess
than$5,000$3,540$2,993$0$890$35$35$5,000-9,9997,9134,72653,18212711010,000-14,99912,5377,242295,26621116315,000-19,99917,5768,8971118,56835229720,000-24,99922,5719,71229512,56354846825,000-29,99927,51010,32056816,62275867230,000-34,99932,46910,93867820,8531,00094335,000-39,99937,45811,38469825,3771,2641,20940,000-44,99942,42211,84372629,8531,5321,47445,000-49,99947,41412,50276134,1501,7911,72850,000-54,99952,39313,16985738,3672,0441,98655,000-59,99957,43113,47683343,1222,3392,27260,000-64,99962,47214,36693747,1692,5892,52465,000-74,99969,88615,08896853,8303,0252,95275,000-99,99986,12616,5781,06268,4863,9933,894100,000-149,999119,84219,5821,09699,1656,3576,171150,000-199,999170,82823,4901,109146,22810,0169,655200,000-499,999292,87325,9931,084265,79618,20717,362500,000-999,999681,83829,7071,116651,01544,59441,7431,000,000-4,999,9991,875,03763,3201,1561,810,561124,023115,5235,000,000-9,999,9996,801,330237,7021,2476,562,380449,523417,13510,000,000and
over24,698,6421,346,8091,12323,350,7101,599,5231,473,819Resident
Average$69,973$13,102$664$56,213$3,435$3,269
Table 23Table 23: Federal Components of Income by New York
Adjusted Gross Income Class - Full-Year Resident TaxableTable 23:
Federal Components of Income by New York Adjusted Gross Income
Class - Full-Year Resident TaxableReturns in 2002Returns in 2002
(Cont'd)(Dollar Data in Thousands)(Dollar Data in
Thousands)FederalBusiness and Farm
IncomeGrossWagesInterestDividendsNet ProfitNet LossPensions and
Annuities 3/NYAGI
ClassTaxpayersIncomeNumberAmountNumberAmountNumberAmountNYAGI
ClassNumberAmountNumberAmountNumberAmountNumber with Business &
Farm Income, Net_GainBusiness and Farm Income-Net GainNumber with
Business & Farm Income_Net LossBusiness and Farm Income-Net
LossNumber with Pension, Annuity & IRA DistributionPension,
Annuity, and IRA DistributionsNumber with Other Income (Net)Other
Income (Net)Number with Federal Adjustment to IncomeFederal
Adjustments to IncomeFederal AGILess
than$5,000102,324$370,40894,378$359,32634,176$26,38418,862$13,004Less
than$5,0002,379$9,489795$1,168d/d/3,049$1,9180$0933$1,200933$642,115$118$546,845$5,000-9,999218,5722,175,538192,1431,424,72893,390135,31341,22356,486$5,000-9,99910,65962,6713,4318,72425,436349,13811,589$85,9392,251$13,05121,713$253,4746,523$25,39017,830$19,652$2,313,38810,000-14,999345,0195,279,184288,2943,364,021131,328286,30658,632150,66010,000-14,99928,115240,4224,74817,59752,472722,50937,673$359,2696,711$24,50663,188$1,059,47216,853$42,44454,040$66,886$6,400,32115,000-19,999369,9568,168,874318,3795,167,696157,099378,71976,856193,53215,000-19,99936,620414,8968,80344,81275,6631,297,62739,150$401,01910,872$48,27190,648$1,618,54419,980$40,32869,075$86,444$9,338,10920,000-24,999402,87910,650,855359,4277,734,658181,959407,28881,387230,54520,000-24,99927,828410,82012,16746,32971,9041,091,51237,276$448,40212,845$44,41184,060$1,515,62621,589$33,88581,786$122,924$12,356,59525,000-29,999453,85913,945,698425,71711,222,901211,289300,69179,502188,47425,000-29,99934,478396,20314,51474,04665,7971,024,44334,055$334,41710,772$82,81172,379$1,213,49218,408$47,68881,160$119,356$15,039,68630,000-34,999426,03115,172,730405,13912,626,881218,886265,21878,681153,26030,000-34,99934,711448,09513,17177,55661,050930,09133,869$453,01312,900$83,48669,299$867,39922,194$10,41181,433$141,172$15,379,71435,000-39,999382,02015,648,301363,31213,105,416211,700273,75981,699162,52135,000-39,99930,842442,68413,26664,37652,754917,98030,411$457,59112,744$60,12559,361$921,98120,610$39,32279,808$164,880$15,507,73840,000-44,999331,57415,284,830318,23312,955,738196,230240,53377,328134,47240,000-44,99926,511398,18914,103124,08852,046791,90133,499$485,33410,010$47,52347,462$716,57414,739$30,06474,147$160,946$14,643,67645,000-49,999285,50814,669,457272,80012,364,807190,198207,16276,522122,25045,000-49,99928,702477,17611,58571,72347,979752,32925,848$323,13614,818$91,46649,988$833,76815,893$23,91855,049$99,467$14,321,49450,000-54,999243,50413,631,635236,28411,712,098174,647149,93275,924129,58050,000-54,99922,873419,70510,69564,33840,626563,25724,878$318,29013,810$43,71445,822$590,34013,314$40,14657,572$116,457$13,504,00855,000-59,999213,84113,067,855206,49411,258,994154,100173,84566,029123,19755,000-59,99920,189337,75410,84058,36837,030601,80925,247$334,1418,707$43,75342,858$763,65715,314$26,95440,975$117,663$13,305,84460,000-64,999191,39912,689,514184,21210,874,988145,967173,41362,407138,62160,000-64,99922,178352,8557,95128,29633,068549,13220,724$244,58912,379$86,85037,383$668,17412,090$42,35237,783$70,177$12,674,04965,000-74,999326,83624,205,248315,16920,853,512262,941298,438122,037258,30565,000-74,99934,357651,05315,67871,44958,7861,061,06336,292$640,27817,735$79,25761,042$1,007,93019,098$68,13169,421$190,770$23,014,60175,000-99,999524,62447,737,034511,18341,338,488461,631568,365239,102415,78575,000-99,99965,7221,393,60524,858128,34498,0351,830,94861,636$1,198,79624,039$119,95898,545$1,859,25044,272$126,90191,342$341,664$44,721,700100,000-149,999401,12650,686,887385,04842,379,066371,597670,162230,067500,494100,000-149,99959,2582,005,85221,628119,64378,7051,768,75363,776$2,044,34216,987$104,23287,848$1,999,76140,861$232,00990,350$481,855$47,964,382150,000-199,999131,63423,931,238123,71418,144,781125,501344,30590,661416,427150,000-199,99926,3621,328,5307,37762,10425,904822,71424,376$1,202,7496,043$44,26528,328$1,100,08914,346$107,38337,779$293,753$22,681,289200,000-499,999145,00845,207,302130,41729,961,428140,383911,407118,784987,172200,000-499,99930,4802,878,7257,771106,45527,5781,145,21833,004$3,031,3058,123$107,62632,878$1,610,89326,642$480,71957,519$752,366$46,649,731500,000-999,99931,25022,513,46826,51912,443,61630,852618,75728,784621,144500,000-999,9996,2841,140,7681,64646,2105,687340,2787,114$1,112,2091,871$31,9547,077$516,6768,702$318,61615,806$281,643$25,002,5451,000,000-4,999,99917,65134,243,65114,53916,643,56017,5371,307,97316,9351,174,3921,000,000-4,999,9992,951932,86994662,1033,224246,9483,778$1,003,4011,254$90,1034,405$410,8127,137$540,61010,754$281,136$43,778,3245,000,000-9,999,9991,3079,104,1831,1113,893,5791,300424,1011,276366,6775,000,000-9,999,999232184,7028224,74128116,944382$227,364137$10,605406$58,950903$229,2881,100$33,915$14,720,19410,000,000and
over66916,888,3715735,211,7816681,112,528661809,99310,000,000and
over122682,4835326,994d/d/265$692,175102$29,303288$48,951731$306,614770$45,912$43,276,112Total5,546,591$415,272,2605,173,084$305,042,0633,513,381$9,274,5991,723,357$7,346,992Total551,853$15,609,546206,110$1,329,465914,175$16,844,994587,892$15,399,676205,109$1,287,2711,005,912$19,637,011361,130$2,813,2381,107,614$3,989,155$457,140,347Capital
Gain (Loss) 1/Rent, Royalties and Partnership Income 2/Net GainNet
LossNet GainNet LossOther Income 4/Federal Adjustment 5/Federal
AdjustedNYAGI
ClassNumberAmountNumberAmountNumberAmountNumberAmountNYAGI
ClassNumberAmountNumberAmountGross IncomeLess
than$5,0005,555$17,2053,174$7,635d/d/0$0Less
than$5,0002,153-$3684,270$1,967$366,474$5,000-9,99913,61812,86013,51126,881d/d/1,3736,409$5,000-9,99931,500133,29721,16322,1192,131,30010,000-14,99922,63250,82621,70045,199$11,316$65,7556,53629,42510,000-14,99987,917430,31152,57460,5965,157,99215,000-19,99926,12271,52127,99557,52515,959102,80012,478127,39215,000-19,999113,232661,54669,039110,2657,948,34320,000-24,99928,182109,45332,60579,35720,702138,35315,354159,00020,000-24,999126,347651,59774,906161,31410,328,22825,000-29,99924,93272,37232,13681,70015,421149,67618,028136,50925,000-29,999136,310725,54284,537157,65113,630,39530,000-34,99921,32787,53538,03988,09817,355147,13925,081222,44530,000-34,999148,383721,47691,310181,13414,810,46135,000-39,99925,711138,95935,37792,70914,032136,49224,208215,53435,000-39,999145,013673,89585,811169,21415,309,87440,000-44,99920,03194,05132,88091,55415,817200,97817,338140,16040,000-44,999141,968639,67584,086185,09614,914,63845,000-49,99920,73689,07331,58273,36714,916219,80918,550152,90245,000-49,999131,817557,04982,605177,79214,313,87350,000-54,99921,264103,33329,68264,77013,249159,73118,332161,89850,000-54,999122,026521,86964,520163,13713,305,36155,000-59,99921,47496,19525,21051,44512,331181,37415,995119,54355,000-59,999115,073401,89856,929122,14312,823,56860,000-64,99918,027124,38726,13555,65313,074169,56315,347124,62360,000-64,999102,291382,32259,306132,80512,423,90365,000-74,99937,260228,60151,668123,77423,285372,24330,329294,62065,000-74,999202,641745,25384,480226,62223,752,00575,000-99,99966,848463,835103,507241,98445,257834,80747,533408,24075,000-99,999334,4501,133,333178,398536,43646,664,162100,000-149,99964,464802,198111,674274,87652,0381,559,73537,924353,824100,000-149,999257,1481,081,739151,654667,23149,352,425150,000-199,99928,072627,94847,364124,43628,8771,508,0869,052166,867150,000-199,99984,091656,54347,109435,31123,060,616200,000-499,99937,9752,293,24669,025220,92351,3205,736,64013,010415,561200,000-499,999106,1141,149,04358,171887,36243,432,577500,000-999,99910,3531,931,69817,56275,07716,7284,819,7364,122287,121500,000-999,99925,344590,60515,126415,27521,682,9181,000,000-4,999,9996,9914,570,6549,83364,59210,6928,926,9053,301598,7851,000,000-4,999,99915,353844,1699,096321,66033,600,3305,000,000-9,999,9996891,949,4085836,2387862,177,519360186,9685,000,000-9,999,9991,188279,84769029,3539,045,47610,000,000and
over4375,607,41522522,1673913,736,012232538,34410,000,000and
over610265,16237930,27316,827,825Total522,702$19,542,772761,468$1,969,962398,351$31,364,516335,283$4,894,359Total2,430,971$13,245,8051,376,159$5,194,758$404,882,7441/
Lines 7-8 on tax form IT-201; includes other gains and losses and
capital gain distributions.3/ Includes IRA Distributions2/ Includes
estate and trust income.4/ Includes State and local income tax
refunds, alimony, unemployment compensation, taxable social
security benefits, other income and income not allocated.d/ Tax Law
secrecy provisions prohibit disclosure.5/ Includes IRA deduction,
medical savings account deduction, moving expenses, one-half of
self-employment tax, self-employed health insurance deduction,Keogh
and self-employed SEP and SIMPLE plans, penalty on early withdrawal
of savings, and alimony paid.d/ Tax Law secrecy provisions prohibit
disclosure.
Table 24Table 24: New York Modifications to Federal Income by
New York Adjusted Gross Income Class - Full-Year ResidentTaxable
Returns in 2002(Dollar Data In
Thousands)AdditionsSubtractionsPublic EmployeeTaxableState &
LocalRetirementState & LocalGovernment PensionBond
InterestSystem ContributionsOther NY AdditionsIncome Tax
RefundsExclusionNYAGI
ClassNumberAmountNumberAmountNumberAmountNumberAmountNumberAmountLess
than$5,000d/d/0$06$9081,604$6770$0$5,000-9,999d/d/2,8434916861586,6088,7195,383126,04110,000-14,9992,9062,4625,0961,6573,3301,61116,9678,86410,416237,45215,000-19,9992,9379,1219,5314,0475,3686,47433,19821,15318,399512,37420,000-24,9994,31513,39223,03314,20510,8597,25450,78233,13412,931316,53525,000-29,9993,6085,82130,90922,69216,1584,36061,80245,20114,491365,85130,000-34,9992,2985,71831,78731,75117,0118,54286,61959,55312,335240,54935,000-39,9992,2393,03340,95444,93321,34713,05189,53657,61610,545259,42940,000-44,9992,0272,09632,59637,55319,56113,02395,35567,05911,353292,97245,000-49,9991,5812,24833,05739,81415,1575,89198,55374,15710,873242,66450,000-54,9991,9395,10336,08049,48513,94212,15593,36271,6367,969149,52855,000-59,9991,3671,21329,55942,25814,3889,89790,48970,2437,095178,01360,000-64,9991,9764,55135,32053,34318,84613,49581,52564,8856,979154,29865,000-74,9993,5465,56253,19596,36428,91522,316171,838139,45110,661239,80275,000-99,9998,88535,85785,744154,49247,10929,346287,392240,90820,479542,918100,000-149,99910,47353,00563,070134,09447,76646,920217,782247,28114,287365,222150,000-199,9995,95135,89514,08331,11319,91733,35870,053132,7604,48698,381200,000-499,99913,15784,4678,25316,43032,500117,14890,314331,0413,83393,736500,000-999,9994,95359,8577171,28011,774141,20521,942225,13752712,7401,000,000-4,999,9994,937112,8591903218,608390,68913,701389,0742015,6815,000,000-9,999,99954729,378d/d/728121,6871,056105,3711127710,000,000and
over35779,275d/d/440422,980559191,672329Total81,374$551,276536,028$776,346354,415$1,422,4681,681,038$2,585,593183,257$4,434,491SubtractionsTaxable
SocialFederal BondPension & AnnuityOther NYSecurity
IncomeInterest SubtractionsExclusionSubtractionsNYAGI
ClassNumberAmountNumberAmountNumberAmountNumberAmountLess
than$5,0000$04,326$3,740d/d/797$684$5,000-9,99913,06176,85311,51816,26215,806$174,3041,7163,09810,000-14,99925,961183,74114,51867,17934,556334,3002,9275,21515,000-19,99944,413360,93214,47238,78045,470511,1532,92916,29520,000-24,99947,417391,30813,94961,03239,263459,5722,4447,54025,000-29,99947,395391,63815,28947,00731,379315,4372,1779,76330,000-34,99942,215385,78511,24918,95625,706300,8573,34612,47835,000-39,99934,186380,50610,10266,14122,224269,6303,03324,47340,000-44,99928,488332,65010,70135,31615,272157,4783,47010,64345,000-49,99921,301293,13810,62952,57614,041152,6371,9901,89750,000-54,99918,660229,0338,78119,15011,848135,7082,1876,15055,000-59,99913,539170,0969,68541,0849,298129,1521,6151,82560,000-64,99910,802164,6026,92835,6817,493104,1723,38810,50365,000-74,99925,284354,42015,70536,78016,938244,8703,69212,64475,000-99,99932,071448,92331,79699,69523,866304,0058,43826,857100,000-149,99925,167402,06028,957100,36620,776297,59510,13336,264150,000-199,99911,357210,32811,69042,2408,633127,8455,82419,572200,000-499,99915,659294,24819,223125,84511,427173,27811,44176,993500,000-999,9994,03380,6657,533109,5672,90748,6075,02675,2921,000,000-4,999,9992,56053,3666,647280,1981,69127,9814,449238,8355,000,000-9,999,9992084,53772290,2821352,306485103,80810,000,000and
over1302,857454255,834d/d/298355,881Total463,907$5,211,687264,876$1,643,713358,813$4,272,42681,803$1,056,710d/
Tax Law secrecy provisions prohibit disclosure.
Table 25Table 25: New York State Deductions by New York Adjusted
Gross Income Class - Full-Year Resident TaxableReturns in
2002(Dollar Data in Thousands)New York DeductionsTotal with New
York DeductionsStandardItemized 1/NYAGI
ClassNumberAmountNumberAmountNumberAmountLess
than$5,000102,062$306,258102,062$306,2580$0$5,000-9,999218,5721,033,042215,9741,021,3992,59811,64310,000-14,999345,0202,498,726328,9622,350,72216,058148,00415,000-19,999369,9563,291,602341,2412,980,65928,715310,94320,000-24,999402,6723,912,854357,1663,325,16945,506587,68625,000-29,999453,8594,683,734390,3483,819,19063,511864,54330,000-34,999426,0314,660,070352,8673,565,19373,1641,094,87735,000-39,999382,0204,348,875304,6573,153,89277,3631,194,98240,000-44,999331,4283,926,962254,4652,693,74376,9631,233,21945,000-49,999285,5083,569,455210,2752,299,09575,2331,270,36150,000-54,999243,3803,206,732173,0241,942,99370,3561,263,73955,000-59,999213,7172,881,820147,3311,722,61466,3861,159,20660,000-64,999191,2792,749,625127,2711,536,99064,0081,212,63565,000-74,999326,8364,931,445205,6782,561,834121,1582,369,61175,000-99,999524,6238,697,405285,5883,648,695239,0355,048,710100,000-149,999401,1267,854,765163,1182,092,862238,0085,761,903150,000-199,999131,6343,092,07441,512518,87790,1222,573,198200,000-499,999145,0093,769,18245,163572,52599,8463,196,657500,000-999,99931,251928,35010,604138,72320,647789,6271,000,000-4,999,99917,6501,117,6633,92550,65413,7251,067,0095,000,000-9,999,9991,307310,6771351,6821,172308,99510,000,000and
over669901,01543564626900,452Total5,545,607$72,672,3314,061,409$40,304,3331,484,198$32,367,9981/
New York itemized deductions are federal deductions less state,
local and foreign taxes paid and other adjustments, plus addition
adjustments, less the New Yorkitemized deduction adjustment (if
applicable).
Table 26Table 26: Itemized Deductions by New York Adjusted Gross
Income Class - Full-Year Resident TaxableTable 26: Itemized
Deductions by New York Adjusted Gross Income Class - Full-Year
Resident TaxableReturns in 2002Returns in 2002 (Cont'd)(Dollar Data
in Thousands)(Dollar Data in Thousands)Medical &FederalIncome
Taxes & SubtractionAdditionDental ExpensesTaxes PaidInterest
PaidDeductions 2/Adjustments 3/Adjustments 4/NYAGI
ClassNumberAmountNumberAmountNumberAmountNYAGI
ClassAmountNumberAmountNumberAmountLess than$5,0000$00$00$0Less
than$5,000$00$00$0$5,000-9,9997081,7182,3614,0394722,198$5,000-9,99912,9642,1251,3220010,000-14,9998,24627,13015,62444,3957,16122,57010,000-14,999157,55713,88810,06721751415,000-19,99913,67448,76628,03181,05813,50381,08715,000-19,999334,63426,32223,9730020,000-24,99920,20284,27845,368162,82021,236141,27420,000-24,999642,03543,23054,8310025,000-29,99922,33392,31263,045218,19530,941220,68425,000-29,999953,19360,25490,73323361730,000-34,99925,430100,30172,747302,43041,897315,86030,000-34,9991,208,28070,246116,2150035,000-39,99919,38376,86477,193366,20745,057365,37935,000-39,9991,350,01874,982160,2210040,000-44,99919,56984,53076,963378,34649,799404,65140,000-44,9991,410,86475,648184,5761463945,000-49,99916,36176,84175,099417,84949,887464,11245,000-49,9991,469,44673,490204,00426863750,000-54,99912,85957,43170,356443,32052,180502,77250,000-54,9991,465,37968,749207,8240055,000-59,9998,67042,31966,510434,07147,931416,38155,000-59,9991,376,39165,643224,6710060,000-64,9998,30247,13964,008491,06950,532481,96760,000-64,9991,469,76663,286262,9440065,000-74,99914,06473,682121,158977,84598,102946,24965,000-74,9992,872,507119,198517,7190075,000-99,99917,978127,127238,7602,327,913210,1422,171,80575,000-99,9996,245,822235,7331,246,692275550100,000-149,99912,376123,024237,8293,208,904220,2522,586,540100,000-149,9997,663,294235,9161,873,7511791,135150,000-199,9993,52641,11090,1221,747,11583,3221,191,121150,000-199,9993,684,67189,4931,066,0574211200,000-499,9992,58977,34099,7183,416,56592,2381,880,417200,000-499,9996,237,60399,3022,201,616256958500,000-999,99927325,28220,6471,645,29319,220672,519500,000-999,9992,700,94820,5751,141,7741524581,000,000-4,999,999555,24213,7202,926,84912,701729,1011,000,000-4,999,9994,279,74713,7052,149,1001322,6735,000,000-9,999,999d/d/1,171852,8471,067153,8925,000,000-9,999,9991,260,3181,168642,5841924210,000,000and
overd/d/6261,551,581575518,48010,000,000and
over3,150,4296261,352,070152,522Total226,599$1,212,4351,481,055$21,998,7111,148,217$14,269,058Total$49,945,8651,453,578$13,732,7421,934$10,356CharitableItemized
DeductionNew YorkContributionsOther Deductions 1/AdjustmentItemized
DeductionsNYAGI ClassNumberAmountNumberAmountNYAGI
ClassNumberAmountNumberAmountLess than$5,0000$00$0Less
than$5,0000$00$0$5,000-9,9991,8891,426945$3,583$5,000-9,999002,59811,64310,000-14,99914,53931,4548,68032,00610,000-14,9990016,058148,00415,000-19,99925,80956,37213,67467,77715,000-19,9990028,715310,94320,000-24,99940,61087,82927,786165,94520,000-24,9990045,506587,68625,000-29,99958,393135,97843,504286,10925,000-29,9990063,511864,54330,000-34,99967,745175,70148,985314,01430,000-34,9990073,1641,094,87735,000-39,99971,922177,55953,389364,38235,000-39,9990077,3631,194,98240,000-44,99971,121191,08650,237352,32040,000-44,9990076,9631,233,21945,000-49,99970,003191,32747,473319,27345,000-49,9990075,2331,270,36150,000-54,99967,265200,87142,535261,19050,000-54,9990070,3561,263,73955,000-59,99964,404190,50843,844293,57955,000-59,9990066,3861,159,20660,000-64,99962,203183,86340,787266,12260,000-64,9990064,0081,212,63565,000-74,999117,469379,16475,969497,17765,000-74,99900121,1582,369,61175,000-99,999232,890740,290139,697884,41875,000-99,99900239,0355,048,710100,000-149,999234,122905,763122,502865,594100,000-149,99933,18179,690238,0085,761,903150,000-199,99988,653470,69436,393338,101150,000-199,99912,50974,58590,1222,573,198200,000-499,99998,487935,57430,112418,964200,000-499,99999,830860,02999,8463,196,657500,000-999,99920,470516,3865,258188,570500,000-999,99920,647770,50920,647789,6271,000,000-4,999,99913,6121,100,8332,807260,9061,000,000-4,999,99913,7251,066,66313,7251,067,0095,000,000-9,999,9991,165425,67822167,4725,000,000-9,999,9991,172308,9881,172308,99510,000,000and
over6251,441,891110112,58610,000,000and
over626900,441626900,452Total1,423,396$8,540,247834,907$6,360,090Total181,690$4,060,9051,484,198$32,367,9981/
Includes casualty and theft losses, job expenses, miscellaneous
deductions and other adjustments.2/ Amount of federal itemized
deductions after federal limitation (where applicable).d/ Tax Law
secrecy provisions prohibit disclosure.3/ State, local and foreign
taxes paid and other subtraction adjustments.4/ Addition
adjustments to federal deductions are due to differences between
federal and state law.
Table 27Table 27: Tax Credits by New York Adjusted Gross Income
Class - Full-Year Resident Taxable Returns in 2002(Dollar Data in
Thousands)TotalChild & Dependent CareHouseholdCollege
TuitionNYAGI ClassCreditsNumberAmountNumberAmountNumberAmountLess
than$5,000$530$00$00$0$5,000-9,9993,6520075,0453,2480010,000-14,99916,52700284,34712,86818,7712,09315,000-19,99920,29159899317,72715,91524,6123,09220,000-24,99932,423843159353,86217,08922,1192,45325,000-29,99938,95816,2416,621322,50010,07629,1213,36430,000-34,99924,24523,97710,83974,0172,13525,9192,94635,000-39,99921,14424,75012,7857654022,4542,73940,000-44,99919,38321,58710,385146319,7502,61045,000-49,99917,76219,3339,1130017,3672,05250,000-54,99913,94415,7536,506230513,0261,59855,000-59,99914,34918,4035,4480014,5491,61160,000-64,99912,41316,8072,5900011,2991,30465,000-74,99923,85226,2842,6150021,6862,69175,000-99,99951,92151,3394,9230040,8335,657100,000-149,99974,36342,2204,2370022,9323,419150,000-199,99947,52711,9531,164005,197822200,000-499,999122,39510,5941,105004,089753500,000-999,99989,0931,575180d/d/d/1,1002341,000,000-4,999,999150,03172789d/d/d/349745,000,000-9,999,99942,3314040016410,000,000and
over84,0961720051Total$920,752303,042$78,8651,428,648$61,379315,194$39,517Real
Property Tax 1/, 2/Earned Income 2/Other Refundable Credits 3/Other
Non-refundable Credits 4/NYAGI
ClassNumberAmountNumberAmountNumberAmountNumberAmountLess
than$5,0000$00$00$02,379$53$5,000-9,999343102,7405004,11838810,000-14,99917,21982300008,41074215,000-19,9996,7012521,219142006,32579120,000-24,9990052,00610,773006,4631,94925,000-29,9990088,99415,20448920910,8833,48430,000-34,9990038,9043,3160014,2085,00935,000-39,999000019810912,9555,47140,000-44,999000051722611,8806,15845,000-49,9990000169311,1836,59550,000-54,9990000008,0515,83655,000-59,99900002842558,4937,03560,000-64,99900004585859,1317,93465,000-74,999000014631118,10818,23575,000-99,999000041929033,13141,051100,000-149,999000049466835,59866,039150,000-199,999000033519516,43045,345200,000-499,99900006171,24224,880119,295500,000-999,99900003271,0598,40687,6201,000,000-4,999,99900002371,5976,930148,2715,000,000-9,999,99900001723966042,08410,000,000and
over00001130038783,792Total24,264$1,086183,864$29,4394,718$7,288259,008$703,1791/
Excludes stand-alone IT-214 claims.2/ Does not include claims filed
with nontaxable returns.3/ Includes the farmers school tax credit,
the IMB credit, the QEZE credit for real property taxes, and the
following credits for new business : investment, financial services
investment,EDZ investment/employment incentive, financial services
EDZ investment/employment incentive, EDZ wage,ZEA wage, and the
qualified emerging technology employment credits.4/ Includes the
following credits: resident, accumulation distribution,
defibrillator, QEZE tax reduction, solar electric generating
equipment, investment, financial services industryinvestment, EDZ
investment tax and EDZ employment incentive, financial services
industry EDZ investment tax and EDZ employment incentive,EDZ wage
tax, zone equivalent area (ZEA) wage tax, EDZ capital tax, special
additional mortgage recording tax, solar and wind energy,
employment of personswith disabilities, alternative fuels,
residential fuel tank, green buildings,low income housing,long term
care insurance.
Table 28Table 28: Distribution of Taxpayers by Size of Tax
Liability - Full-Year Resident Taxable Returns in 2002(Dollar Data
in Thousands)Size of Tax LiabilityTaxpayersBut lessCumulativeAt
least:than:NumberPercentTax
Liability$1-$100403,5107.27$19,083100-200335,01713.3149,175200-300282,95818.4270,193300-400221,54822.4177,193400-500192,50125.8886,033500-600180,18929.1398,804600-700172,59532.24111,605700-800173,98935.38129,911800-900168,67538.42143,295900-1,000146,56241.06138,8481,000-1,500653,04152.84809,9511,500-2,000502,11261.89874,7302,000-2,500388,58868.89870,7352,500-3,000313,41174.54857,9593,000-5,000726,99987.652,781,6645,000-10,000438,97995.573,017,31610,000-25,000179,47998.802,647,42825,000-50,00040,28599.531,382,15550,000-100,00015,96099.821,091,327100,000and
over10,192100.002,874,695Total5,546,591100.00$18,132,101
Table 29Table 29: Major Items by Size of Federal AGI after New
York Modifications - Full-Year Nonresident TaxableReturns in
2002(Dollar Data in Thousands)Before ProrationFederal AGI
AfterFederal AGI AfterNew YorkDependentNY Modifications
1/TaxpayersNY Modifications 1/NYAGI 2/DeductionsExemptionsLess
than$5,0004,681$19,948$15,964$13,958$0$5,000-9,99910,29277,16845,50242,493010,000-14,99916,443202,685159,592107,15434915,000-19,99915,810277,007179,856125,86378820,000-24,99915,028338,777234,516134,6861,54825,000-29,99917,710486,343348,667196,4229,17830,000-34,99920,288658,726533,745228,30610,46335,000-39,99920,028749,409558,008214,71611,28840,000-44,99920,297862,889635,897241,05711,52445,000-49,99919,995949,837710,428248,06211,60450,000-54,99918,685981,934766,727262,32612,45455,000-59,99917,6841,022,529696,857250,45912,72660,000-64,99917,3291,084,022781,660285,69215,21965,000-74,99932,2642,256,4111,511,955488,66921,55275,000-99,99966,8295,794,2653,936,2861,186,15262,685100,000-149,99979,4559,737,2266,051,9111,750,69091,376150,000-199,99940,5006,974,6794,025,520986,91547,939200,000-499,99963,68719,080,39610,201,9921,777,63681,555500,000-999,99918,52312,733,3695,685,072556,29826,5821,000,000-4,999,99912,78724,617,5978,572,064862,94417,3915,000,000-9,999,9991,2998,981,3562,143,821318,6221,74310,000,000and
over80723,392,4592,773,7171,057,925961Total530,422$121,279,034$50,569,757$11,337,043$448,924Before
ProrationTax AfterFederal AGI AfterTaxableTax BeforeAllocableAll
OtherCredits andNY Modifications 1/IncomeCreditsCredits 3/Credits
4/ProrationLess
than$5,000$5,991$238$0$0$188$5,000-9,99934,6761,382107078910,000-14,99995,1833,81352702,47915,000-19,999150,3566,25061303,62920,000-24,999202,5439,06669205,64725,000-29,999280,74312,766980368,29230,000-34,999419,95720,302137415,66635,000-39,999523,40626,7960020,43740,000-44,999610,30832,15303423,66945,000-49,999690,17236,8460927,96650,000-54,999707,15538,51004029,75055,000-59,999759,34441,66303728,71560,000-64,999783,11243,01801831,17665,000-74,9991,746,19099,84505667,92575,000-99,9994,545,427266,9310152182,300100,000-149,9997,895,160509,1370175316,053150,000-199,9995,939,824406,8580113234,572200,000-499,99917,221,2051,179,6210697630,793500,000-999,99912,150,488832,2990463372,5911,000,000-4,999,99923,735,2561,625,85912,137569,2075,000,000-9,999,9998,655,833592,9240276143,40410,000,000and
over22,280,4871,526,2130726186,376Total$109,432,817$7,312,489$3,057$4,973$2,901,6241/
Line 30, federal amount of New York adjusted gross income on form
IT-203.2/ Line 30, New York State amount of New York adjusted gross
income on form IT-203.3/ Includes the household, child care and
earned income credits.4/ Includes the accumulation distribution,
long term care insurance and other nonrefundable credits,QEZE real
property tax, farmers' school tax, and variousrefundable credits
for new businesses.
Table 30Table 30: Cumulative Distribution of Taxpayers, Federal
AGI After New York Modifications and Tax Liabilityby Size of
Federal AGI After New York Modifications - Full-Year Nonresident
Taxable Returns in 2002(Dollar Data in Thousands)Federal AGI
AfterTaxpayersFederal AGI After NY ModificationsTax LiabilityNY
ModificationsNumberPercentAmountPercentAmountPercentLess
than$5,0004,6810.88$19,948,1950.02$1880.01$5,000-9,99914,9732.8297,116,4360.089770.0310,000-14,99931,4165.92299,801,6870.253,4560.1215,000-19,99947,2268.90576,808,5020.487,0850.2420,000-24,99962,25411.74915,585,2220.7512,7320.4425,000-29,99979,96415.081,401,927,8451.1621,0240.7230,000-34,999100,25218.902,060,654,1451.7036,6911.2635,000-39,999120,28022.682,810,063,3692.3257,1271.9740,000-44,999140,57726.503,672,952,6663.0380,7972.7845,000-49,999160,57230.274,622,790,1063.81108,7633.7550,000-54,999179,25733.805,604,724,3134.62138,5134.7755,000-59,999196,94137.136,627,252,9035.46167,2285.7660,000-64,999214,27040.407,711,275,2796.36198,4046.8465,000-74,999246,53446.489,967,686,2638.22266,3299.1875,000-99,999313,36359.0815,761,951,49813.00448,62915.46100,000-149,999392,81874.0625,499,177,60821.03764,68126.35150,000-199,999433,31881.6932,473,856,30226.78999,25334.44200,000-499,999497,00593.7051,554,252,70042.511,630,04656.18500,000-999,999515,52897.1964,287,621,32253.012,002,63869.021,000,000-4,999,999528,31599.6088,905,218,44973.312,571,84588.635,000,000-9,999,999529,61499.8597,886,574,48580.712,715,24893.5810,000,000and
over530,422100.00$121,279,033,715100.00$2,901,624100.00
Table 31Table 31: Average Amounts for Selected Items by Size of
Federal AGI After New York Modifications - Full YearNonresident
Taxable Returns in 2002Before ProrationStandard/Tax AfterFederal
AGI AfterFederal AGI AfterItemizedDependentTaxableTax BeforeCredits
andNY ModificationsNY
ModificationsDeductionsExemptionsIncomeCreditsProrationLess
than$5,000$4,262$2,982$0$1,280$51$40$5,000-9,9997,4984,12903,3691347710,000-14,99912,3276,517215,78923215115,000-19,99917,5217,961509,51039523020,000-24,99922,5438,96210313,47860337625,000-29,99927,46111,09151815,85272146830,000-34,99932,46911,25351620,7001,00177235,000-39,99937,41810,72156426,1341,3381,02040,000-44,99942,51311,87656830,0691,5841,16645,000-49,99947,50412,40658034,5171,8431,39950,000-54,99952,55214,03966737,8462,0611,59255,000-59,99957,82214,16372042,9402,3561,62460,000-64,99962,55516,48687845,1912,4821,79965,000-74,99969,93615,14666854,1223,0952,10575,000-99,99986,70317,74993868,0163,9942,728100,000-149,999122,55022,0341,15099,3666,4083,978150,000-199,999172,21424,3681,184146,66210,0465,792200,000-499,999299,59627,9121,281270,40418,5229,905500,000-999,999687,43630,0331,435655,96844,93320,1151,000,000-4,999,9991,925,20567,4861,3601,856,202127,14944,5145,000,000-9,999,9996,914,054245,2831,3426,663,459456,446110,39510,000,000and
over28,986,9381,310,9361,19127,609,0291,891,218230,950Nonresident
Average$228,646$21,374$846$206,313$13,786$5,470
Table 32Table 32: Distribution of Taxpayers by Size of Tax
Liability - Full-Year Nonresident Taxable Returnsin 2002(Dollar
Data in Thousands)Size of Tax LiabilityTaxpayersBut
lessCumulativeAt least:than:NumberPercentTax
Liability$1-$10047,4758.95$2,052100-20029,02214.424,258200-30024,00018.955,954300-40017,62722.276,109400-50013,64324.846,061500-60013,17527.337,232600-70010,21429.256,659700-8008,92830.936,664800-90010,15232.858,674900-1,0007,79134.327,4051,000-1,50043,61842.5454,8331,500-2,00042,76650.6074,2052,000-2,50032,08756.6572,2462,500-3,00030,67862.4484,2913,000-5,00077,45377.04300,6355,000-10,00065,92789.47458,09810,000-25,00039,21996.86590,65425,000-50,0009,99498.75347,10250,000-100,0004,20999.54286,523100,000and
over2,445100.00571,969Total530,422100.00$2,901,624
Table 33Table 33: Major Items by Size of Federal AGI After New
York Modifications - Part-Year Resident TaxableReturns in
2002(Dollar Data in Thousands)Before ProrationFederal AGI
AfterFederal AGI AfterNew YorkDependentNY Modifications
1/TaxpayersNY Modifications 1/NYAGI 2/DeductionsExemptionsLess
than$5,000559$2,238$1,760$1,664$0$5,000-9,9994,25235,14224,70421,493010,000-14,99911,350146,277102,47978,71419915,000-19,99911,964211,608124,50696,32299420,000-24,99911,989272,187179,908103,7573,76725,000-29,99910,622292,495200,726103,2583,81630,000-34,9999,505306,866192,65692,5034,80035,000-39,9998,464316,184204,21486,7733,42140,000-44,9997,698325,485215,35883,3623,26345,000-49,9996,256298,412196,39572,0313,24550,000-54,9995,453285,624175,04963,6782,06555,000-59,9994,764273,319181,89063,2873,53760,000-64,9994,274265,928182,02752,7352,69065,000-74,9997,024487,904344,36791,3763,33975,000-99,99911,8611,021,614675,010173,2106,263100,000-149,99911,7731,419,548918,230197,1587,859150,000-199,9995,040865,647520,346105,2724,277200,000-499,9995,9961,722,3071,105,208130,1824,336500,000-999,9991,202814,952485,99628,0868891,000,000-4,999,9995591,023,185613,77321,4845595,000,000-9,999,99945323,028189,7305,2866310,000,000and
over25462,216285,6687,46332Total140,675$11,172,165$7,120,001$1,679,092$59,414Before
ProrationTax AfterFederal AGI AfterTaxableTax BeforeAllocableAll
OtherCredits andNY Modifications 1/IncomeCreditsCredits 3/Credits
4/ProrationLess
than$5,000$574$23$0$0$17$5,000-9,99913,64954483032910,000-14,99967,3642,70442101,59615,000-19,999114,2934,730505172,50020,000-24,999164,6637,35059594,30325,000-29,999185,4218,643279615,68630,000-34,999209,56310,4091141156,27935,000-39,999225,98911,691057,53440,000-44,999238,86012,48001818,08945,000-49,999223,13612,0600168,32550,000-54,999219,88112,131077,35155,000-59,999206,49511,44605627,07660,000-64,999210,50211,83201218,05665,000-74,999393,18922,790011916,03675,000-99,999842,14150,50101,07932,475100,000-149,9991,214,53178,68401,99949,017150,000-199,999756,09751,79001,19330,052200,000-499,9991,587,789108,76003,38266,681500,000-999,999785,97753,83901,09531,0601,000,000-4,999,9991,001,14268,57801,85639,2205,000,000-9,999,999317,68021,761097911,80610,000,000and
over454,72231,148078818,394Total$9,433,659$593,896$1,998$13,586$361,8821/
Line 30, federal amount of New York adjusted gross income on form
IT-203.2/ Line 30, New York State amount of New York adjusted gross
income on form IT-203.3/ Includes the household, child care and
earned income credits.4/ Includes the resident and other
nonrefundable credits, refundable portion of excess child and
dependent care and earned income credits,and the farmers' school
tax credit, college tuition credit,QEZE real property tax,and
various refundable credits for new businesses.
Table 34Table 34: Cumulative Distribution of Taxpayers, Federal
AGI after New York Modifications and Tax Liabilityby Size of
Federal AGI after New York Modifications - Part-Year Resident
Taxable Returns in 2002(Dollar Data in Thousands)Federal AGI
AfterTaxpayersFederal AGI After NY ModificationsTax LiabilityNY
ModificationsNumberPercentAmountPercentAmountPercentLess
than$5,0005590.40$2,2380.02$170.00$5,000-9,9994,8113.4237,3800.333460.1010,000-14,99916,16111.49183,6571.641,9410.5415,000-19,99928,12519.99395,2653.544,4411.2320,000-24,99940,11428.52667,4525.978,7452.4225,000-29,99950,73636.07959,9478.5914,4303.9930,000-34,99960,24142.821,266,81311.3420,7095.7235,000-39,99968,70548.841,582,99714.1728,2427.8040,000-44,99976,40354.311,908,48217.0836,33110.0445,000-49,99982,65958.762,206,89419.7544,65612.3450,000-54,99988,11262.642,492,51822.3152,00714.3755,000-59,99992,87666.022,765,83824.7659,08416.3360,000-64,99997,15069.063,031,76527.1467,14018.5565,000-74,999104,17474.053,519,66931.5083,17522.9875,000-99,999116,03582.484,541,28340.65115,65131.96100,000-149,999127,80890.855,960,83153.35164,66845.50150,000-199,999132,84894.446,826,47761.10194,72053.81200,000-499,999138,84498.708,548,78476.52261,40172.23500,000-999,999140,04699.559,363,73683.81292,46180.821,000,000-4,999,999140,60599.9510,386,92092.97331,68191.655,000,000-9,999,999140,65099.9810,709,94995.86343,48894.9210,000,000and
over140,675100.00$11,172,165100.00$361,882100.00
Table 35Table 35: Average Amounts for Selected Items by Size of
Federal AGI After New York Modifications - Part-YearResident
Taxable Returns in 2002Before ProrationStandard/Tax AfterFederal
AGI AfterFederal AGI AfterItemizedDependentTaxableTax BeforeCredits
andNY ModificationsNY
ModificationsDeductionsExemptionsIncomeCreditsProrationLess
than$5,000$4,003$2,976$0$1,026$41$30$5,000-9,9998,2655,05503,2101287710,000-14,99912,8886,935185,93523814115,000-19,99917,6878,051839,55339520920,000-24,99922,7038,65431413,73561335925,000-29,99927,5379,72135917,45681453530,000-34,99932,2859,73250522,0481,09566135,000-39,99937,35610,25240426,7001,38189040,000-44,99942,28210,82942431,0291,6211,05145,000-49,99947,70011,51451935,6681,9281,33150,000-54,99952,37911,67837940,3232,2251,34855,000-59,99957,37213,28474243,3452,4031,48560,000-64,99962,22012,33962949,2522,7681,88565,000-74,99969,46213,00947555,9783,2452,28375,000-99,99986,13214,60352871,0014,2582,738100,000-149,999120,57716,747668103,1626,6834,164150,000-199,999171,75520,887849150,01910,2765,963200,000-499,999287,24321,711723264,80818,13911,121500,000-999,999677,99623,366740653,89144,79125,8411,000,000-4,999,9991,830,38438,4331,0001,790,951122,68070,1615,000,000-9,999,9997,178,410117,4561,4007,059,554483,579262,36210,000,000and
over18,488,649298,5061,28018,188,8631,245,937735,777Part-Year
Resident Average$79,418$11,936$422$67,060$4,222$2,572
Table 36Table 36: Distribution of Taxpayers by Size of Tax
Liability - Part-Year Resident Taxable Returnsin 2002(Dollar Data
in Thousands)Size of Tax LiabilityTaxpayersBut lessCumulativeAt
least:than:NumberPercentTax
Liability$1-$10018,05412.83$824100-20010,98320.641,655200-30010,97828.442,676300-4006,88833.342,449400-5008,48339.373,782500-6005,91743.583,221600-7004,88147.053,160700-8004,73850.423,541800-9003,75153.083,206900-1,0003,18455.352,9971,000-1,50014,33765.5417,6441,500-2,0008,72671.7415,1052,000-2,5007,56177.1117,0712,500-3,0004,65280.4212,7793,000-5,00013,13889.7650,2995,000-10,0009,05096.1962,31010,000-25,0004,03099.0659,66825,000-50,00084099.6629,28450,000-100,00031299.8821,518100,000and
over172100.0048,695Total140,675100.00$361,882
Table 37Table 37: Major Items by New York Adjusted Gross Income
Class - Single - Full-Year Resident TaxableReturns in 2002(Dollar
Data in Thousands)New YorkDependentNYAGI
ClassTaxpayersNYAGIDeductionsExemptionsLess
than$5,000102,056$395,480$306,172$0$5,000-9,999211,6961,672,099994,78044510,000-14,999317,3033,953,5712,240,6202,65815,000-19,999267,6634,681,4272,033,1283,76720,000-24,999239,9085,404,3731,939,7496,50925,000-29,999225,9046,185,2001,867,52711,77630,000-34,999199,7006,468,9151,734,1814,78835,000-39,999168,9346,320,3801,521,4616,59140,000-44,999144,4596,128,8711,334,5955,40745,000-49,999111,1845,268,3731,043,2373,04250,000-54,99983,8224,392,427785,7514,81855,000-59,99969,5713,989,906710,0501,82060,000-64,99952,8503,306,451589,0044,80965,000-74,99977,1215,382,358886,9723,93775,000-99,99996,4868,204,0251,183,9023,836100,000-149,99960,3757,218,055842,5702,629150,000-199,99919,2013,290,390262,063796200,000-499,99922,0956,445,649446,990901500,000-999,9994,5753,105,808118,4102081,000,000-4,999,9992,4914,563,936148,5051065,000,000-9,999,9991791,214,80633,6651110,000,000and
over822,225,137174,8757Total2,477,655$99,817,636$21,198,207$68,861TaxableTax
BeforeTaxTax AfterNYAGI ClassIncomeCreditsCredits 1/CreditsLess
than$5,000$90,677$3,578$53$3,525$5,000-9,999$676,873$26,9743,48523,48910,000-14,9991,710,29368,47815,48952,98915,000-19,9992,644,533109,15714,76994,38720,000-24,9993,458,116155,51812,625142,89225,000-29,9994,305,897208,7927,357201,43530,000-34,9994,729,946246,0384,029242,00935,000-39,9994,792,328261,7003,490258,21040,000-44,9994,788,869271,0194,259266,76045,000-49,9994,222,094245,1463,551241,59550,000-54,9993,601,858213,4884,153209,33555,000-59,9993,278,036196,9303,552193,37860,000-64,9992,712,638164,8963,547161,34965,000-74,9994,491,448277,0116,105270,90675,000-99,9997,016,287442,32212,878429,444100,000-149,9996,372,856421,94512,225409,720150,000-199,9993,027,532207,3767,617199,759200,000-499,9995,997,758410,83521,427389,409500,000-999,9992,987,190204,62013,794190,8261,000,000-4,999,9994,415,325302,44820,399282,0495,000,000-9,999,9991,181,13080,9075,47075,43810,000,000and
over2,050,255140,44211,494128,948Total$78,551,938$4,659,621$191,767$4,467,8551/
Includes the household, resident and other nonrefundable credits,
as well as the real property, child and dependent care, earned
income, farmers' school tax,college tuition and various refundable
credits for new businesses.
Table 38Table 38: Federal Components of Income by New York
Adjusted Gross Income Class - Single - Full-Year ResidentTable 38:
Federal Components of Income by New York Adjusted Gross Income
Class - Single - Full-Year ResidentTaxable Returns in 2002Taxable
Returns in 2002 (Cont'd)(Dollar Data in Thousands)(Dollar Data in
Thousands)FederalBusiness and Farm
IncomeGrossWagesInterestDividendsNet ProfitNet LossPensions and
Annuities 3/NYAGI
ClassTaxpayersIncomeNumberAmountNumberAmountNumberAmountNYAGI
ClassNumberAmountNumberAmountNumberAmountLess
than$5,000102,056$402,39994,372$358,52634,170$19,10418,595$11,510Less
than$5,0002,379$9,489794$92d/d/$5,0009,999211,6962,072,528188,1371,396,83990,066129,68338,92854,150$5,0009,9998,47148,1193,4318,72424,277321,01610,000-14,999317,3034,695,045268,0463,121,789118,947255,55452,302135,42910,000-14,99924,939211,9563,84816,15044,776541,85515,000-19,999267,6635,389,093237,3373,906,02596,393223,05246,980109,14015,000-19,99922,067247,8945,25229,14738,740483,31820,000-24,999239,9085,977,406216,7404,694,876102,587196,38844,954147,41920,000-24,99910,742157,5907,07826,74730,861378,02625,000-29,999225,9046,650,615213,4285,588,939104,428139,38636,49889,51925,000-29,99912,385130,4437,48434,97623,370307,70130,000-34,999199,7006,926,015190,0935,978,56298,886120,32038,29286,66630,000-34,9999,826130,2386,68930,89724,454318,94935,000-39,999168,9346,703,258161,3955,862,30393,892101,70537,19151,74835,000-39,9999,326161,6044,45018,91316,129220,22940,000-44,999144,4596,503,900138,2725,693,85285,264115,10734,08054,77640,000-44,9998,517137,1024,34649,50718,399226,96445,000-49,999111,1845,484,285106,4004,920,58970,88551,84132,06141,31345,000-49,9997,394127,0844,45915,85113,047143,43350,000-54,99983,8224,558,83080,7684,084,57458,56254,65425,96455,94350,000-54,9994,996117,2222,10612,0907,92692,60355,000-59,99969,5714,168,02566,2183,634,97349,03575,96721,85955,18155,000-59,9993,61780,6483,36915,8908,158148,15060,000-64,99952,8503,459,77750,4892,998,95538,60759,16118,03048,81760,000-64,9993,94398,4091,3653,8197,210108,54265,000-74,99977,1215,648,79572,0454,870,10958,50594,26832,469109,52965,000-74,9996,038159,8562,61513,17110,081198,53375,000-99,99996,4868,544,44490,3487,232,10079,500142,22145,723148,74175,000-99,9997,615254,2363,29711,79913,128319,258100,000-149,99960,3757,567,52854,6545,980,14351,858156,59136,909156,837100,000-149,9996,655288,3672,99127,29610,114289,492150,000-199,99919,2013,466,79016,6882,533,61717,38959,91113,49594,404150,000-199,9992,137191,6295864,0542,722120,807200,000-499,99922,0956,778,75517,9304,350,23020,554184,92717,978235,243200,000-499,9992,320271,68184615,6993,537191,507500,000-999,9994,5753,240,5013,4881,688,2704,455112,8854,144113,031500,000-999,999527139,5482005,08771953,9191,000,000-4,999,9992,4914,732,9701,7412,033,1002,455204,3122,330224,4681,000,000-4,999,999269129,1991097,87340936,8875,000,000-9,999,9991791,249,035131419,53317956,73017156,5245,000,000-9,999,9992125,120114,034311,75310,000,000and
over822,251,80057422,33481188,84078126,72610,000,000and
over1163,678101,889d/d/Total2,477,655$106,471,7932,268,775$81,770,2381,276,696$2,742,605599,034$2,207,114Total154,194$3,181,11365,337$353,708298,109$4,504,620Capital
Gain (Loss) 1/Rent, Royalties and Partnership Income 2/Net GainNet
LossNet GainNet LossOther Income 4/Federal Adjustment 5/Federal
AdjustedNYAGI
ClassNumberAmountNumberAmountNumberAmountNumberAmountNYAGI
ClassNumberAmountNumberAmountGross IncomeLess
than$5,0005,551$10,6393,172$7,0540$0794$3,110Less
than$5,0001,887$1,3844,267$1,944$398,510$5,000-9,99912,69611,86713,51126,8814,11816,9841,3736,409$5,000-9,99929,210116,14118,63219,7422,033,04410,000-14,99919,21839,73919,90141,76010,64461,1094,96521,47810,000-14,99977,194352,79447,67254,2084,586,62915,000-19,99913,55135,63116,94633,1079,02965,4026,61246,57415,000-19,99969,904349,92548,30377,5335,234,02820,000-24,99915,45448,40718,43440,1699,34271,0686,03949,45620,000-24,99969,589322,44044,38677,5645,822,27825,000-29,99911,61630,88813,48931,5045,28450,0675,72535,31525,000-29,99962,616348,93643,40066,5316,517,55230,000-34,9999,61635,08820,06044,8045,22629,1647,10546,40130,000-34,99959,849272,74142,75576,3896,773,23635,000-39,99912,01969,55014,71136,3454,79041,7396,91633,59735,000-39,99953,251209,21342,65874,0236,555,21140,000-44,9997,45635,26013,95330,8484,94174,4154,63830,77940,000-44,99953,814199,79638,58877,7636,348,37545,000-49,9998,50224,87512,85627,5763,20364,3934,98930,17645,000-49,99941,591127,37033,41856,9915,370,30350,000-54,9995,98524,12010,81823,0903,13748,5603,38533,22950,000-54,99933,21198,98121,63950,5814,457,66855,000-59,9997,04324,6069,52519,8753,40571,8133,01318,76055,000-59,99932,46196,58317,36934,6294,098,76660,000-64,9995,95239,2178,33517,3463,27750,7143,17042,11860,000-64,99924,71685,52713,15733,7193,392,33965,000-74,9999,16257,85813,77337,7293,19255,9235,55948,50865,000-74,99944,601147,83811,96054,2875,540,22075,000-99,99914,275108,00621,54746,2166,961157,7365,40735,02675,000-99,99960,013208,83114,56466,3578,411,730100,000-149,99910,839227,81320,24050,8158,742292,6034,32132,418100,000-149,99939,477205,28911,12380,9227,405,685150,000-199,9994,439181,3077,16020,4843,560169,3841,21530,998150,000-199,99913,331111,6344,14659,6313,347,527200,000-499,9996,100568,56110,51832,0386,358776,7291,56347,307200,000-499,99916,935197,9195,55397,0046,584,747500,000-999,9991,637466,7292,30813,1012,036578,16065523,788500,000-999,9993,64189,0671,57440,8663,158,7691,000,000-4,999,9991,074864,3601,2477,5811,3681,142,93646661,0291,000,000-4,999,9992,111132,84999741,3434,650,2835,000,000-9,999,99997263,63373655101346,910398,2795,000,000-9,999,99916584,542897,2591,234,51710,000,000and
over55581,5432630045903,7743071,16410,000,000and
over7432,274324,3652,243,069Total182,339$3,749,699252,603$589,27998,758$5,069,58477,979$755,920Total789,641$3,792,074466,282$1,153,653$104,164,4871/
Lines 7-8 on tax form IT-201; includes other gains and losses and
capital gain distributions.3/ Includes IRA Distributions.2/
Includes estate and trust income.4/ Includes State and local income
tax refunds, alimony, unemployment compensation, taxable social
security benefits, other income and income not allocated.5/
Includes IRA deduction, medical savings account deduction, moving
expenses, one-half of self-employment tax, self-employed health
insurance deduction,Keogh and self-employed SEP and SIMPLE plans,
penalty on early withdrawal of savings, and alimony paid.d/ Tax Law
secrecy provisions prohibit disclosure.
Table 39Table 39: New York Modifications to Federal Income by
New York Adjusted Gross Income Class - Single - Full YearResident
Taxable Returns in 2002(Dollar Data In
Thousands)AdditionsSubtractionsPublic EmployeeTaxableState &
LocalRetirementState & LocalGovernment PensionBond
InterestSystem ContributionsOther NY AdditionsIncome Tax
RefundsExclusionNYAGI
ClassNumberAmountNumberAmountNumberAmountNumberAmountNumberAmountLess
than$5,0000$00$0d/d/1,340$46,1680$0$5,000-9,9991,3733512,843491d/d/5,5837,5865,040102,99710,000-14,9992,4612,4524,2591,2222,875$1,58515,3848,3668,378188,74015,000-19,9992,2617,6047,1852,9452,4246,00817,6909,3558,018222,65020,000-24,9992,7417,65412,0888,1184,5871,31329,87619,3044,45991,96625,000-29,9991,6884,48813,3079,1987,0251,84224,80419,1334,08555,75130,000-34,9991,4621,64314,88715,8094,5961,60135,31219,8723,13553,79835,000-39,99993564217,66019,3489,7412,85633,99319,4052,43863,31940,000-44,99980954114,63718,3078,7539,58536,64621,7233,93666,31645,000-49,9991,0091,41112,81318,5844,3501,34731,70921,5242,22328,18550,000-54,9998253,82511,67818,9374,9197,66826,43315,4041,11512,82555,000-59,9994441928,41515,4675,4823,63727,54217,48237210,94260,000-64,9998191,4838,44215,8814,7202,13921,61316,7331,2139,48865,000-74,9991,3923,69610,05425,5627,88611,44839,12136,0171,21539,01675,000-99,9993,07619,5358,33023,3157,3426,39353,00940,4031,24431,768100,000-149,9992,91026,9342,0636,1925,24615,66633,71345,91290316,497150,000-199,9991,21512,8032935402,4725,41911,52920,2322513,238200,000-499,9992,14614,2251633943,69017,22414,64955,2434869,713500,000-999,9997838,1338151,42216,2803,11331,061324601,000,000-4,999,99967020,697d/d/1,10042,5481,82955,338196105,000,000-9,999,999562,858d/d/9018,73214514,605d/d/10,000,000and
over4421,756005827,0837022,301d/d/Total29,119$162,923149,133$200,34889,464$200,560465,103$517,04448,566$1,008,367SubtractionsTaxable
SocialFederal BondPension & AnnuityOther NYSecurity
IncomeInterest SubtractionsExclusionSubtractionsNYAGI
ClassNumberAmountNumberAmountNumberAmountNumberAmountLess
than$5,0000$04,323$2,952d\d\793$40,438$5,000-9,99911,79666,01811,28215,06415,227$169,8161,7163,09810,000-14,99920,541129,73313,38065,48428,909239,3832,6995,20015,000-19,99919,774137,23110,37827,37119,487158,0451,8039,34720,000-24,99922,024144,5016,35227,55913,419145,0951,7816,12525,000-29,99917,318137,9987,13926,89410,556106,5597331,54530,000-34,99912,950133,2904,0468,11711,489104,7991,0453,38235,000-39,9996,97387,5844,62626,3355,55659,70673733740,000-44,9996,92983,6254,89020,8815,15546,0221,8818,41845,000-49,9993,26744,8313,9474,0412,92924,43374142250,000-54,9993,67342,8092,6063,0991,73218,8619072,47455,000-59,9993,42137,1272,68725,6842,48235,36524865560,000-64,9992,27234,9392,12910,6572,24028,5738753,33665,000-74,9994,72159,6464,11018,1513,44541,7221,4233,92075,000-99,9996,74085,5526,03019,6524,76570,1841,4136,533100,000-149,9995,28171,7165,01642,6024,00453,1832,0826,428150,000-199,9991,88526,0601,6766,5201,46618,2411,1731,399200,000-499,9993,02944,9882,82827,6291,80024,6621,4787,422500,000-999,99973611,2261,13422,8254085,7106875,8491,000,000-4,999,9994857,70388548,6542623,86955333,0485,000,000-9,999,999376538416,86917283708,80410,000,000and
over213965231,214d/d/4012,751Total153,872$1,387,62499,601$498,254135,356$1,354,68624,877$130,532d/
Tax Law secrecy provisions prohibit disclosure.
Table 40Table 40: New York State Deductions by New York Adjusted
Gross Income Class - Single - Full-Year Resident TaxableReturns in
2002(Dollar Data in Thousands)New York DeductionsTotal with New
York DeductionsStandardItemized 1/NYAGI
ClassNumberAmountNumberAmountNumberAmountLess
than$5,000102,056$306,172102,056$306,1720$0$5,000-9,999211,697994,780210,280984,3841,41710,39610,000-14,999317,3032,240,620303,4152,109,38513,888131,23515,000-19,999267,6632,033,128245,1011,795,07822,562238,05020,000-24,999239,9091,939,749207,7101,546,12632,199393,62325,000-29,999225,9041,867,527188,9141,409,67136,990457,85630,000-34,999199,7001,734,181160,9291,203,54738,771530,63335,000-39,999168,9351,521,461126,768948,07742,167573,38340,000-44,999144,4591,334,595105,613790,43038,846544,16545,000-49,999111,1851,043,23778,597586,12832,588457,10950,000-54,99983,821785,75159,586446,15524,235339,59755,000-59,99969,571710,05042,447316,91527,124393,13560,000-64,99952,849589,00430,591229,33622,258359,66765,000-74,99977,121886,97241,154308,65235,967578,32175,000-99,99996,4871,183,90250,624378,62045,863805,282100,000-149,99960,375842,57030,243226,25730,132616,313150,000-199,99919,201262,0639,58871,5359,613190,528200,000-499,99922,094446,9909,19668,59612,898378,394500,000-999,9994,575118,4101,58511,8162,990106,5941,000,000-4,999,9992,491148,5056825,0841,809143,4225,000,000-9,999,99917933,6652619515333,47010,000,000and
over82174,87575375174,822Total2,477,655$21,198,2072,005,112$13,742,212472,543$7,455,9951/
New York itemized deductions are federal deductions less state,
local and foreign income taxes paid and other subtraction
adjustments, plus additional adjustments,less the New York itemized
deduction adjustment (if applicable).
Table 41Table 41: Itemized Deductions by New York Adjusted Gross
Income Class - Single - Full-Year ResidentTable 41: Itemized
Deductions by New York Adjusted Gross Income Class - Single -
Full-Year ResidentTaxable Returns in 2002Taxable Returns in 2002
(Cont'd)(Dollar Data in Thousands)(Dollar Data in Thousands)Medical
&Total FederalIncome Taxes & SubtractionAdditionDental
ExpensesTaxes PaidInterest PaidDeductions 2/Adjustments
3/Adjustments 4/NYAGI
ClassNumberAmountNumberAmountNumberAmountNYAGI
ClassAmountNumberAmountNumberAmountLess
than$10,000472$1,4701,417$3,868472$2,198Less
than$10,000$11,5571,181$1,1610$0$10,000-14,9997,59525,84513,45437,3156,51021,177$10,000-14,999139,00611,7188,28521751415,000-19,99911,28139,12221,87859,6089,74353,78215,000-19,999254,85220,51117,0850020,000-24,99914,13455,49031,923110,12013,10081,25120,000-24,999435,27430,75142,1330025,000-29,99911,86541,53836,757115,33813,49380,25025,000-29,999514,24435,59457,54023361730,000-34,99914,17448,01838,562142,66719,802120,74830,000-34,999592,77037,31263,1790035,000-39,9999,69235,17042,167174,73521,424144,86435,000-39,999667,24940,97795,3040040,000-44,9998,76225,30238,846177,67721,614135,94940,000-44,999644,53337,970102,7921463945,000-49,9996,03532,04132,453155,85217,836124,37845,000-49,999547,78231,78391,70113427350,000-54,9993,33916,92624,235135,51314,591108,09350,000-54,999422,11124,23582,7480055,000-59,9993,3449,98427,124167,18416,101116,29355,000-59,999495,13326,876101,9980060,000-64,9992,52714,14922,258164,36415,400122,12660,000-64,999463,81222,138104,1440065,000-74,9992,99713,20235,967269,70724,439182,68165,000-74,999751,36635,275173,6210075,000-99,9993,30229,47545,771435,72232,012287,98475,000-99,9991,089,74944,487285,38300100,000-149,9992,21246,74029,953410,52623,914263,808100,000-149,999980,58629,594292,8721201,083150,000-199,99967217,0529,613186,5937,34692,063150,000-199,999391,8289,319137,89700200,000-499,99941631,42712,818444,90210,565193,227200,000-499,999830,79112,627325,61548265500,000-999,9998012,6862,990234,6832,58979,148500,000-999,999386,8602,950176,846321421,000,000-4,999,999203,2011,805391,8041,55778,6441,000,000-4,999,999585,3131,797298,815343475,000,000-9,999,99900153113,70013115,8435,000,000-9,999,999154,15415287,222d/d/10,000,000and
over0075220,3006450,24810,000,000and
over526,45975177,635d/d/Total102,918$498,835470,219$4,152,176272,702$2,354,754Total$10,885,429457,320$2,723,974969$4,108CharitableNew
York Itemized DeductionNew York ItemizedContributionsOther
Deductions 1/AdjustmentDeductionsNYAGI
ClassNumberAmountNumberAmountNYAGI
ClassNumberAmountNumberAmountLess than$10,000945$976708$3,044Less
than$10,0000$01,417$10,397$10,000-14,99912,36926,4287,37828,241$10,000-14,9990013,888131,23515,000-19,99920,34042,22111,79460,12015,000-19,9990022,562237,76820,000-24,99929,30359,88220,409128,53020,000-24,9990032,199393,14125,000-29,99934,19883,90428,615193,30025,000-29,9990036,990457,32130,000-34,99936,47892,26427,932189,10230,000-34,9990038,771529,59135,000-39,99939,61792,60229,925220,25235,000-39,9990042,167571,94540,000-44,99936,218100,18927,017205,46840,000-44,9990038,846541,78045,000-49,99929,77172,24822,798163,22145,000-49,9990032,588456,35350,000-54,99923,24662,24815,58099,33050,000-54,9990024,235339,36355,000-59,99926,00969,38818,578132,61055,000-59,9990027,124393,13560,000-64,99921,65766,61114,43896,69060,000-64,9990022,258359,66765,000-74,99934,814115,81424,554170,51365,000-74,9990035,967577,74575,000-99,99944,120137,38526,967199,40375,000-99,9990045,863804,366100,000-149,99928,697116,27915,186146,201100,000-149,99930,13272,84730,132688,798150,000-199,9999,19353,8403,98853,101150,000-199,9999,61363,4849,613253,931200,000-499,99912,435135,7694,57189,120200,000-499,99912,898127,05312,898505,440500,000-999,9992,93374,61192235,483500,000-999,9992,990103,5632,990210,1561,000,000-4,999,9991,769150,87147855,2021,000,000-4,999,9991,809143,4231,809286,8455,000,000-9,999,99914949,795266,0835,000,000-9,999,99915333,47015366,93910,000,000and
over75291,1751726,57710,000,000and
over75174,82375349,645Total444,335$1,894,500301,879$2,301,593Total57,670$718,661472,543$8,165,5631/
Includes casualty and theft losses, job expenses, miscellaneous
deductions and other adjustments.2/ Amount of federal itemized
deductions after federal limitation (where applicable).3/ State,
local and foreign taxes paid and other subtraction adjustments.4/
Addition adjustments to federal deductions are due to differences
between federal and state law.d/ Tax Law secrecy provisions
prohibit disclosure.
Table 42Table 42: Major Items by New York Adjusted Gross Income
Class - Married Filing Jointly and Surviving SpousesFull-Year
Resident Taxable Returns in 2002(Dollar Data in Thousands)New
YorkDependentNYAGI ClassTaxpayersNYAGIDeductionsExemptionsLess
than$15,0003,414$50,130$48,476$0$15,000-19,99958,4841,048,020834,0586,65120,000-24,99973,6481,664,9121,062,43631,01125,000-29,99998,2172,725,8401,433,82080,94030,000-34,999113,4893,698,5891,691,288135,34635,000-39,999112,5664,214,7001,688,979124,86440,000-44,999114,0324,844,7561,716,542144,37145,000-49,999115,2885,473,5211,788,844137,46450,000-54,999113,2605,935,9991,804,927149,86355,000-59,999108,1436,219,3931,698,211134,43960,000-64,999110,7626,919,9071,792,521139,79065,000-74,999203,89014,266,3653,359,761258,51375,000-99,999383,62233,203,6396,797,582501,993100,000-149,999324,70038,981,2056,721,748419,496150,000-199,999108,28418,486,3022,751,159141,337200,000-499,999117,46634,412,7203,181,763151,652500,000-999,99925,62117,471,498782,33533,9311,000,000-4,999,99914,41027,043,307912,25319,7175,000,000-9,999,9991,0437,091,116259,4191,54010,000,000and
over53612,770,761579,217711Total2,200,883$246,489,047$40,905,422$2,613,644TaxableTax
BeforeTaxTax AfterNYAGI ClassIncomeCreditsCredits 1/CreditsLess
than$15,000$1,654$64$0$64$15,000-19,999207,3118,2642,8315,43320,000-24,999571,46522,8255,00917,81625,000-29,9991,211,08048,39710,36538,03230,000-34,9991,871,95475,5916,20469,38635,000-39,9992,400,85799,7734,06795,70640,000-44,9992,983,842129,9076,537123,37045,000-49,9993,547,213162,1877,109155,07850,000-54,9993,981,209188,3616,184182,17755,000-59,9994,386,743216,0867,192208,89560,000-64,9994,987,596254,5566,496248,06165,000-74,99910,648,091568,21713,099555,11875,000-99,99925,904,0641,470,26135,7511,434,510100,000-149,99931,839,9612,026,40858,5861,967,822150,000-199,99915,593,8061,068,12237,9541,030,168200,000-499,99931,079,3052,128,87497,0702,031,804500,000-999,99916,655,2321,140,87071,2341,069,6361,000,000-4,999,99926,111,3381,788,619122,5661,666,0535,000,000-9,999,9996,830,158467,86533,294434,57110,000,000and
over12,190,834835,07259,941775,131Total$203,003,712$12,700,321$591,491$12,108,8301/
Includes the household, resident and other nonrefundable credits,
as well as the real property, child and dependent care, earned
income, farmers' school tax,college tuition and various refundable
credits for new businesses.
Table 43Table 43: Federal Components of Income by New York
Adjusted Gross Income Class - Married Filing JointlyTable 43:
Federal Components of Income by New York Adjusted Gross Income
Class - Married Filing Jointlyand Surviving Spouses - Full-Year
Resident Taxable Returns in 2002and Surviving Spouses - Full-Year
Resident Taxable Returns in 2002 (Cont'd)(Dollar Data in
Thousands)(Dollar Data in Thousands)FederalBusiness and Farm
IncomeGrossWagesInterestDividendsNet ProfitNet LossPensions and
Annuities 3/NYAGI
ClassTaxpayersIncomeNumberAmountNumberAmountNumberAmountNYAGI
ClassNumberAmountNumberAmountNumberAmountLess
than$15,0003,414$175,2131,593$14,2653,414$12,3852,276$4,136Less
than$15,000455$4,2650$03,414$105,085$15,000-19,99958,4841,902,08442,090616,57545,576141,83926,65976,810$15,000-19,9999,355106,9363,10013,15032,688733,49420,000-24,99973,6482,543,13856,5621,127,41051,644174,22428,03472,80020,000-24,99914,165212,4192,85210,12332,052638,37925,000-29,99998,2173,622,36786,3692,240,25862,750138,37732,61988,78825,000-29,99915,831182,9554,84227,68431,532635,66630,000-34,999113,4894,479,488104,2913,117,44877,982111,93931,45859,06330,000-34,99921,123283,8884,60235,97425,513520,20835,000-39,999112,5665,100,519103,0703,640,62476,724157,01632,53095,79035,000-39,99917,406221,5566,18028,98528,234590,22440,000-44,999114,0325,582,438108,3114,300,92579,766101,48733,88868,82940,000-44,99915,781214,6817,17558,01227,673504,82045,000-49,999115,2886,290,478108,9444,769,47086,933133,84334,25461,40545,000-49,99919,050296,9466,38545,58929,055552,23850,000-54,999113,2606,577,718109,9185,308,31186,82484,30538,70454,06250,000-54,99916,102281,3526,23541,12726,427406,33155,000-59,999108,1436,780,747105,1615,654,89684,40372,46038,13662,64555,000-59,99914,354203,5136,49635,03125,168407,35860,000-64,999110,7627,445,677107,3326,292,69289,27898,97337,81870,29660,000-64,99916,564193,4765,91923,38421,521398,88965,000-74,999203,89015,278,572198,54413,020,002174,692175,52878,786123,89565,000-74,99926,312437,41311,44049,89641,276773,63375,000-99,999383,62235,312,585377,38030,628,909349,101394,812179,093241,90175,000-99,99955,4891,045,47918,95799,75377,0001,394,035100,000-149,999324,70041,186,945315,67434,845,370305,849493,612185,446329,551100,000-149,99950,6631,619,61517,48986,12965,8631,400,651150,000-199,999108,28419,718,060103,29615,083,109104,256273,77174,484310,274150,000-199,99923,6811,100,9226,45652,99722,554655,309200,000-499,999117,46636,717,289108,10624,614,818114,689693,80096,884704,587200,000-499,99927,3022,521,2356,71584,83523,267910,968500,000-999,99925,62118,505,21722,27110,434,09025,365485,86223,753475,434500,000-999,9995,565945,5991,39039,8634,824271,0581,000,000-4,999,99914,41027,990,78812,24413,984,79114,3391,013,22713,906871,2241,000,000-4,999,9992,579748,68980448,9012,715199,4185,000,000-9,999,9991,0437,246,1359193,293,3171,040332,1751,026276,2455,000,000-9,999,999201151,1046620,38223514,92510,000,000and
over53613,062,9734784,379,412536810,000532592,96910,000,000and
over101606,2644125,07112316,451Total2,200,883$265,485,6552,072,561$187,367,4931,835,168$5,906,917990,290$4,641,794Total352,079$11,378,306117,146$827,963521,135$11,129,254Capital
Gain (Loss) 1/Rent, Royalties and Partnership Income 2/Net GainNet
LossNet GainNet LossOther Income 4/Federal Adjustment 5/Federal
AdjustedNYAGI
ClassNumberAmountNumberAmountNumberAmountNumberAmountNYAGI
ClassNumberAmountNumberAmountGross IncomeLess
than$15,0001,593$1,746228$683228$505455$214Less
than$15,0003,414$33,428455$294$174,624$15,000-19,99911,89635,4108,67919,9045,18325,4624,45267,550$15,000-19,99932,447244,82213,10721,3391,859,40720,000-24,99911,24459,13412,09234,5779,78654,7586,09173,21520,000-24,99937,620255,45322,55766,4752,410,18825,000-29,99911,13939,77612,87438,3087,77676,9259,18376,49325,000-29,99949,891294,08927,38068,0183,486,33130,000-34,9998,78444,34713,80036,30910,875113,06014,425144,77330,000-34,99955,577359,17935,28987,4114,304,66735,000-39,99910,99941,02114,54243,7347,71188,29213,578126,19135,000-39,99959,937390,25432,17374,6544,951,21240,000-44,99910,61651,03414,09350,46410,067116,11510,56689,51540,000-44,99961,635343,30532,66379,2345,423,97145,000-49,9999,93453,69315,32540,63610,400142,75010,59194,38045,000-49,99965,239365,74038,01894,9976,100,48550,000-54,99912,38866,43714,49033,0638,91697,24512,719106,14350,000-54,99965,734363,64135,61696,3666,384,98655,000-59,99912,76470,73112,72325,6767,987100,66810,32476,24055,000-59,99964,050272,25732,50173,1686,634,41260,000-64,99910,50275,55414,89432,9538,37796,43110,26569,90660,000-64,99961,641264,57540,38281,0337,283,61165,000-74,99925,367153,52833,02775,90017,633270,87321,348226,21365,000-74,999127,365521,26566,877154,44314,969,68575,000-99,99948,083308,24874,696179,28135,271607,91338,251327,77275,000-99,999243,964850,613156,604447,48234,417,622100,000-149,99951,190527,84687,383216,14141,3611,209,12331,970305,391100,000-149,999206,781802,018136,957566,82240,053,302150,000-199,99922,670413,35438,946101,28524,3121,290,6887,586133,547150,000-199,99968,035515,19341,915363,26918,991,522200,000-499,99930,1431,546,45556,283180,79542,9604,705,97010,849356,149200,000-499,99985,433890,21550,563751,02035,215,249500,000-999,9998,2761,338,36514,79160,83314,1004,073,6033,315259,951500,000-999,99920,911481,55513,033360,29817,784,6211,000,000-4,999,9995,6043,476,6688,19653,7208,8467,337,1692,703462,3291,000,000-4,999,99912,604662,6797,701261,87427,467,0415,000,000-9,999,9995501,577,8264755,1346291,629,374303174,6195,000,000-9,999,999951151,53855919,7677,206,60110,000,000and
over3534,464,55817920,5423162,432,156183441,81510,000,000and
over490225,78431722,80713,017,359Total304,100$14,352,298447,718$1,250,520272,735$24,469,303219,164$3,657,485Total1,323,723$8,285,466784,670$3,690,792$258,104,0711/
Lines 7-8 on tax form IT-201; includes other gains and losses and
capital gain distributions.3/ Includes IRA Distributions.2/
Includes estate and trust income.4/ Includes State and local income
tax refunds, alimony, unemployment compensation, taxable social
security benefits, other income and income not allocated.5/
Includes IRA deduction, medical savings account deduction, moving
expenses, one-half of self-employment tax, self-employed health
insurance deduction,Keogh and self-employed SEP and SIMPLE plans,
penalty on early withdrawal of savings, and alimony paid.
Table 44Table 44: New York Modifications to Federal Income by
New York Adjusted Gross Income Class - Married FilingJointly and
Surviving Spouses - Full-Year Resident Taxable Returns in
2002(Dollar Data In Thousands)AdditionsSubtractionsPublic
EmployeeTaxableState & LocalRetirementState &
LocalGovernment PensionBond InterestSystem ContributionsOther NY
AdditionsIncome Tax RefundsExclusionNYAGI
ClassNumberAmountNumberAmountNumberAmountNumberAmountNumberAmountLess
than$15,0000$00$0228$19455$2701,366$33,212$15,000-19,9996761,5161,1274831,89538310,6067,9589,588256,13620,000-24,9991,5755,7384,3102,0662,7832,31713,5629,6117,581210,62825,000-29,9991,6761,3337,2074,7734,10956923,29418,7279,440296,87830,000-34,9998364,0756,7885,5355,6464,77427,41826,3007,736167,76335,000-39,99953917711,1109,8444,1395,08932,36424,1917,512193,76840,000-44,9991,0331,1039,1788,6985,5581,63938,85331,2896,569206,47345,000-49,99957283813,19711,2807,0492,26646,05735,5448,114195,18250,000-54,9999901,26215,05517,2905,7212,96747,33937,2135,905130,32855,000-59,99980097514,37515,5275,7333,87245,48438,6066,104153,87160,000-64,9997642,28319,09322,0358,5256,52745,07035,2784,642132,57265,000-74,9992,0081,67634,28949,91014,5537,159103,57978,9497,908182,34075,000-99,9995,18113,31370,645116,57035,38320,107206,788173,68618,057492,513100,000-149,9997,25925,80759,984125,07140,71428,737174,333188,75813,202347,986150,000-199,9994,65222,91013,58129,68616,85927,07056,051108,3114,23595,143200,000-499,99910,46365,5317,94515,67527,61695,68972,449262,8663,29982,880500,000-999,9994,00248,5177091,26410,000122,26518,125186,78449512,2801,000,000-4,999,9994,03983,6851802957,117282,72311,291310,7001815,0695,000,000-9,999,99945925,859d/d/58289,88985080,737d/d/10,000,000and
over28953,676d/d/344378,018446145,658d/d/Total47,812$360,284288,783$436,025204,559$1,082,961974,418$1,801,683121,940$3,195,231SubtractionsTaxable
SocialFederal BondPension & AnnuityOther NYSecurity
IncomeInterest SubtractionsExclusionSubtractionsNYAGI
ClassNumberAmountNumberAmountNumberAmountNumberAmountLess
than$15,0003,186$33,219910$1,6472,959$56,1660$0$15,000-19,99922,828206,4042,6508,80523,667327,5241,1276,94820,000-24,99922,265227,8605,95326,29922,011279,4695941,19425,000-29,99926,923234,5326,69518,07518,181192,7131,2114,84730,000-34,99926,759225,0236,21510,73412,544177,5871,8838,43035,000-39,99925,314274,5414,90938,44115,336194,3992,12624,08240,000-44,99920,049232,9584,53011,3279,230103,3441,4041,57645,000-49,99916,919236,2775,50344,42510,809122,1361,0801,39850,000-54,99914,121178,4145,22614,7519,044105,7131,0322,62955,000-59,9999,870129,7456,05914,2476,65693,4941,3671,17060,000-64,9998,136125,7233,98021,6684,98072,7551,7594,08665,000-74,99918,994274,11711,01818,49912,793195,1651,9246,45175,000-99,99924,296352,53523,86874,54517,948219,6866,72419,944100,000-149,99919,706328,37322,78755,57716,410238,3637,57028,963150,000-199,9999,304181,4279,55434,0676,916105,3814,56718,110200,000-499,99912,230243,61115,62394,5459,305144,0849,49667,995500,000-999,9993,16167,5436,14284,0192,44442,0044,14667,1151,000,000-4,999,9992,00144,5115,475203,0821,38623,4973,675191,4005,000,000-9,999,9991623,72759168,1211151,98538275,86310,000,000and
over972,245365198,004691,257238330,898Total286,322$3,602,786148,059$1,041,668202,804$2,696,73952,307$863,742d/
Tax Law secrecy provsions prohibit disclosure.
Table 45Table 45: New York State Deductions by New York Adjusted
Gross Income Class - Married Filing Jointly andSurviving Spouses -
Full-Year Resident Taxable Returns in 2002(Dollar Data in
Thousands)New York DeductionsTotal with New York
DeductionsStandardItemized 1/NYAGI
ClassNumberAmountNumberAmountNumberAmountLess
than$15,0003,414$48,4763,414$48,4760$0$15,000-19,99958,484834,05856,433801,3512,05132,70620,000-24,99973,6481,062,43668,270969,4405,37892,99525,000-29,99998,2181,433,82088,2141,252,63610,004181,18430,000-34,999113,4901,691,28899,1071,407,31614,383283,97335,000-39,999112,5661,688,97997,6041,385,97314,962303,00640,000-44,999114,0331,716,54295,9241,362,11518,109354,42745,000-49,999115,2881,788,84491,2831,296,21624,005492,62750,000-54,999113,2601,804,92785,8101,218,50527,450586,42155,000-59,999108,1441,698,21184,2401,196,20323,904502,00860,000-64,999110,7621,792,52181,2851,154,24429,477638,27765,000-74,999203,8903,359,761143,0232,030,92360,8671,328,83875,000-99,999383,6226,797,582218,7923,106,846164,8303,690,735100,000-149,999324,6996,721,748128,3621,822,746196,3374,899,003150,000-199,999108,2852,751,15930,671435,52377,6142,315,635200,000-499,999117,4663,181,76334,546490,55482,9202,691,209500,000-999,99925,621782,3358,757124,35116,864657,9841,000,000-4,999,99914,410912,2533,15044,73011,260867,5235,000,000-9,999,9991,043259,419991,406944258,01310,000,000and
over536579,21736511500578,706Total2,200,883$40,905,4221,419,025$20,150,152781,858$20,755,2711/
New York itemized deductions are federal deductions less state,
local and foreign income taxes paid and other subtraction
adjustments, plus additional adjustments,less the New York itemized
deduction adjustment (if applicable).
Table 46Table