Department of Taxation and Finance

2023 tax tables

Select the return you file:
- Form IT-201, Resident Income Tax Return for full year residents of New York State, or
- Form IT-203, Nonresidents and Part-Year Residents Income Tax Return for nonresidents and part-year residents of New York State, then
View the information on where to find the tax rates and tables for:
- New York State,
- New York City,
- Yonkers, and
- the metropolitan commuter transportation mobility tax (MCTMT).

Forms

IT-201 filers

New York State Tax
If your:	And	Then use:
NYS adjusted gross income is $107,650 or less (line 33)	NYS taxable income is less than $65,000 (line 38)	NYS tax table
NYS adjusted gross income is $107,650 or less (line 33)	NYS taxable income is $65,000 or more (line 38)	NYS tax rate schedule
NYS adjusted gross income is more than $107,650 (line 33)		NYS tax computation

New York City Resident Tax
If:		Then use:
Your NYC taxable income is less than $65,000 (line 47)		NYC tax table
Your NYC taxable income is $65,000 or more (line 47)		NYC tax rate schedule
You are a part-year NYC resident		Form IT-360.1 and its instructions
You are 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		Form IT-201 instructions for line 51

Yonkers Tax
If you are a:		Then:
Yonkers full year resident		See Form IT-201 instructions for line 55
Yonkers nonresident and had earnings in Yonkers		Use Form Y-203 and its instructions
Yonkers part-year resident		Use Form IT-360.1 and its instructions

Metropolitan commuter transportation mobility tax (MCTMT)
If you are subject to:	And:	Then:
MCTMT	Net earnings from self-employment allocated to either zone of the MCTD exceeding $50,000	See Form IT-201 instructions lines 54a and 54b

IT-203 filers

New York State Tax
If your:	And	Then use:
NYS adjusted gross income is $107,650 or less (line 32)	NYS taxable income is less than $65,000 (line 37)	NYS tax table
NYS adjusted gross income is $107,650 or less (line 32)	NYS taxable income is $65,000 or more (line 37)	NYS tax rate schedule
NYS adjusted gross income is more than $107,650 (line 32)		NYS tax computation

New York City or Yonkers Tax
If you are a:		Then:
Part-year NYC resident		Use Form IT-360.1 and its instructions
Yonkers nonresident and had earnings in Yonkers		Use Form Y-203 and its instructions
Part-year Yonkers resident		Use Form IT-360.1 and its instructions

Metropolitan commuter transportation mobility tax (MCTMT)
If you are subject to:	And:	Then:
MCTMT	Net earnings from self-employment allocated to either zone of the MCTD exceeding $50,000	See Form IT-203 instructions for lines 52b and 52c

Updated: April 18, 2024