New York state taxes

Select:

State tax roundup

New York

New York's state income tax rates range from 4 percent to 6.85 percent over five income brackets. More on the Empire State's taxes can be found in the tabbed pages below.

Income

Sales

Property

Estate

Other

Personal income tax
	New York collects state income taxes using a progressive, five-bracket system. For single taxpayers: -- 4 percent on the first $8,000 of taxable income. -- 4.5 percent on taxable income between $8,001 and $11,000. -- 5.25 percent on taxable income between $11,001 and $13,000. -- 5.9 percent on taxable income between $13,001 and $20,000. -- 6.85 percent on taxable income of $20,001 and above. For married persons filing joint returns, the rates remain the same but the income brackets are doubled.
	Empire State income tax forms are due on April 15 or the next business day if that date falls on a weekend or holiday.
	New York City has its own tax rates and brackets.
	The state's earned income credit has increased to 30 percent of the federal credit. The credit helps taxpayers offset increases in living expenses and Social Security taxes, reduces taxes owed and in some cases can even provide a refund to filers who do not owe any tax. File Form IT-215, Claim for Earned Income Credit.

Sales tax
	New York's additional 0.25 percent sales and use tax rate expired on June 1, 2005, lowering the state's tax rate to 4 percent.
	Local rates vary, meaning the combined sales tax rate could be more than 7 percent in some areas.
	Details on New York state sales taxes can be found in Publication 750.

Personal and real property taxes
	Real property in New York is taxed based on its value. Counties, cities, towns, villages, school districts and special districts each raise money through the real property tax to pay for local services. The amount of a particular property's tax bill is determined by the property's taxable assessment and the tax rates of the taxing jurisdictions in which the property is located.
	New York State law provides that every property in most municipalities be assessed at a uniform percentage of value. That percentage can be 5 percent, 10 percent, 50 percent or any other percentage not exceeding 100 percent. It does not matter what percentage is used, but that every property is assessed at the same uniform percentage within one assessing unit.
	The School Tax Relief (STAR) program is a partial exemption from school property taxes for owner-occupied primary residences. STAR works by exempting the first $30,000 of the full value of their homes from school taxes. The Enhanced STAR exemption is available for the primary residences of senior citizens (age 65 and older) with yearly household incomes not exceeding the statewide standard.
	To apply for STAR, contact your local property assessor or call (888) NY-STAR-5 to obtain the phone number for your local property assessor. The application form is RP-425. Residents may download an application or renewal application.
	New York residents may also be eligible to claim the Real Property Tax Credit for Homeowners and Renters. Applicants must file Form IT-214.

Inheritance and estate taxes
	New York has no inheritance tax.
	New York decided to discontinue its estate tax's link to the federal estate tax, which is being phased out. This means that New York estate tax liability will generally exceed the allowable federal credit for state death taxes.
	For deaths on or after Jan. 1, 2004, the estate must file a New York State estate tax return if certain conditions are met.

Other New York tax facts
	At New York's Online Tax Center taxpayers can view and pay tax bills, including estimated taxes; view and reconcile estimated income tax accounts; file a state sales tax no-tax-due return; and upload wage reporting.
	New York taxpayers can check the status of their refunds by using the New York State Department of Taxation and Finance's online refund tracker.
	New York taxpayers can learn about their rights in Publication 38.

For more information, visit the Web site of the New York Department of Taxation and Finance or call Taxpayer Assistance at (800) 225-5829. New York also offers a Fax-On-Demand phone service at (800) 748-3676, in which residents may have tax forms and instructions faxed directly to them 24 hours a day, seven days a week.

To download tax forms on this site, you will need to install a free copy of Adobe Acrobat Reader. See Adobe.com for instructions.

-- Updated: Feb. 4, 2008