State Reference · Tax Year 2026
New York (NY)
Graduated 4%–10.9% + NYC 3.078%–3.876%
New York State Department of Taxation and Finance · Main form: IT-201 (resident) / IT-203 (nonresident) · Due April 15, 2027
Rates & brackets
Top rate10.9% state (>$25M) + NYC surcharge where applicable
Standard deduction$8,000 single / $16,050 MFJ
Personal / dependent$1,000 dependent exemption
Filing logistics
Main formIT-201 (resident) / IT-203 (nonresident)
Filing dueApril 15, 2027
E-file portalOnline Services / Free File
AgencyNew York State Department of Taxation and Finance
Major credits
- NY EITC (30% federal)
- NY Empire State Child Credit
- NYC School Tax Credit
- Real Property Tax Credit
- College Tuition Credit
Sales & property tax
Sales tax4% state + local (NYC 4.5%); clothing <$110 exempt
Property taxSTAR + Enhanced STAR (senior); NYC has separate assessment rules
Preparer notes
- NYC and Yonkers levy separate income tax on residents — filed with IT-201.
- Nonresidents allocate NY-source income on IT-203; convenience-of-employer rule taxes remote work for NY employer.
- NY conforms to federal AGI but has many add-backs (§199A, bonus depreciation).
Related deduction & credit lessons
Deepen state-specific credit hunting with these lessons.