2022 tax tables

Select the return you file below (IT-201 for New York State residents or IT-203 for New York State nonresidents or part-year residents) for more information on where to find the tax rates and tables for New York State, New York City, Yonkers, and metropolitan commuter transportation mobility tax (MCTMT).

Forms

IT-201 filers

IT-201 filing
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
NYS adjusted gross income is $107,650 or LESS	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 resident tax		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
Metropolitan commuter transportation mobility tax (MCTMT)
MCTMT	Net earnings from self-employment allocated to the MCTD exceeding $50,000	See Form IT-201 instructions for line 54a

IT-203 filers

IT-203 filing
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
NYS adjusted gross income is $107,650 or LESS	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
Part-year NYC resident tax		Use Form IT-360.1
Yonkers nonresident earnings tax		Use Form Y-203
Part-year Yonkers resident tax		Use Form IT-360.1
Metropolitan commuter transportation mobility tax (MCTMT)
MCTMT	Net earnings from self-employment allocated to the MCTD exceeding $50,000	See Form IT-203 instructions for line 52b

Updated: January 25, 2023