2017 tax tables
IT-201 Filers
| New York State Tax | ||
|---|---|---|
| NYS adjusted gross income is $107,650 or LESS |
AND NYS taxable income is LESS than $65,000 | NYS tax table |
| AND NYS taxable income is $65,000 or MORE | NYS tax rate schedule | |
| NYS adjusted gross income is MORE than $107,650 | Use the NYS tax computation | |
| New York City Resident Tax | ||
| NYS taxable income LESS than $65,000 | NYC tax table | |
| NYS taxable income $65,000 or MORE | NYC tax rate schedule | |
| Part-year NYC residents | Use Form IT-360.1 | |
| Married and filing a joint NYS return and one spouse was a full-year New York City resident and the other was a nonresident for all of the tax year | See Form IT-201 instructions for line 51 | |
| Yonkers Tax | ||
| Yonkers resident tax | See Form IT-201 instructions for line 55 | |
| Nonresident earnings tax | Use Form Y-203 | |
| Part-year resident tax | Use Form IT-360.1 | |
| MCTMT (metropolitan commuter transportation mobility tax) | Net earnings from self-employment allocated to the MCTD exceeding $50,000 | See Form IT-201 instructions for line 54a |
IT-203 Filers
| New York State Tax | ||
|---|---|---|
| NYS adjusted gross income is $107,650 or LESS |
AND NYS taxable income is LESS than $65,000 |
NYS tax table |
| AND NYS taxable income is $65,000 or MORE |
NYS tax rate schedule | |
| NYS adjusted gross income is MORE than $107,650 | Use the NYS tax computation | |
| New York City or Yonkers Tax | ||
| Subject to New York City or Yonkers Tax | See the IT-203 instructions | |
| MCTMT (metropolitan commuter transportation mobility tax) | Net earnings from self-employment allocated to the MCTD exceeding $50,000 | See Form IT-203 instructions for line 52b |
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