New York State Tax
| NYS adjusted gross income is $100,000 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 $100,000 | 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 | |
