Report: Analysis of 2002 Personal Income Tax Returns

Table 1Table 1: Selected ProvisionsSocial Security BenefitsFully Exemptof New York State PersonalPension IncomeNew York State and local and federal pensions fully exempt; others eligibleIncome Tax Structure for up to $20,000 exclusion ($20,000 each spouse for married couples).2002 Tax YearMarried Standard Deduction$14,200Head of Household Standard Deduction$10,500Single Standard Deduction$7,500Dependent Filer Standard Deduction$3,000Itemized DeductionsFederal amount (after limitation*) minus deduction for state and localincome tax. Upper-income taxpayers must further reduce itemizeddeductions by up to 50 percent.Dependent Exemption Amount$1,000Tax Treatment of Married TaxpayersJoint rate schedule with full income splitting.Minimum TaxAdd-on tax equal to 6 percent of certain federal tax preference items,minus deductions of $5,000 and regular tax.*Taxpayers with federal AGI of $137,300 or more ($68,650 for married filing separately) must reduce their itemizeddeductions by 3 percent of the amount by which their AGI exceeds $137,300 ($68,650 for married filing separately).The reduction does not apply to deductions for medical expenses, casualty and gambling losses, and investmentinterest expense, and it cannot reduce deductions subject to the limitation by more than 80 percent.

Table 2Table 2: 2002 Tax RatesMarried Joint and Surviving SpouseIf taxable income is:OverBut not over$0$16,0004% of taxable income16,00022,000$640 plus 4.50% of amount over $16,00022,00026,000$910 plus 5.25% of amount over $22,00026,00040,000$1,120 plus 5.90% of amount over $26,00040,000$1,946 plus 6.85% of amount over $40,000Single, Married Separate and Estates and TrustsIf taxable income is:OverBut not over$0$8,0004% of taxable income8,00011,000$320 plus 4.50% of amount over $ 8,00011,00013,000$455 plus 5.25% of amount over $11,00013,00020,000$560 plus 5.90% of amount over $13,00020,000$973 plus 6.85% of amount over $20,000Head of HouseholdIf taxable income is:OverBut not over$0$11,0004% of taxable income11,00015,000$440 plus 4.50% of amount over $11,00015,00017,000$620 plus 5.25% of amount over $15,00017,00030,000$725 plus 5.90% of amount over $17,00030,000$1,492 plus 6.85% of amount over $30,000Supplemental Tax: A supplemental income tax for the purpose of recapturing the benefits conferred to taxpayers through tax brackets with rates lower than the maximum rate applies to all taxpayers with NYAGI over $100,000. The benefit of the lower brackets begins to be recaptured at $100,000 of New York adjusted gross income and is totally recaptured at $150,000. Once taxpayers New York adjusted gross income exceeds $150,000, all of their taxable income becomes effectively subject to a flat 6.85 percent rate. Maximium supplemental tax amounts equal $794 for married taxpayers, $563 for heads of households, and $397 for single taxpayers.

Table 3Table 3: Selected Tax Filing,ChangeStructure and Taxpayer Statis-Major Items20012002AmountPercenttics for Resident Taxpayers inTotal Number of Returns* (000)8,0508,029-21-0.32001 and 2002Number of Taxable Returns (000)5,7145,547-167-2.9Number of Nontaxable Returns (000)2,3372,4831466.2Millions of DollarsTotal Federal Adjusted Gross Income424,574404,883-19,691-4.6Total NY Adjusted Gross Income405,866388,110-17,756-4.4Total Deductions Used72,54772,6721250.2Total Value of Exemptions Used3,6503,682320.9Total Taxable Income329,668311,790-17,878-5.4Total Tax Liability19,42118,132-1,289-6.6DollarsAverage Tax Liability3,3993,269-130-3.8* Includes nontaxable resident returns. The dollar amounts in the table pertain only to taxable returns.

Table 4Table 4: Percent of TotalAdjustedResident Taxpayers, AdjustedTaxpayersGross IncomeTax LiabilityGross Income, and TaxNYAGI Class200120022001200220012002Liability by New York AdjustedLess than $10,0006.45.80.60.50.20.2Gross Income Class in 2001$ 10,000 - 19,99913.512.92.92.80.90.9and 200220,000 - 29,99916.115.45.75.62.82.730,000 - 49,99925.225.713.814.49.810.250,000 - 99,99926.127.025.627.123.124.6100,000 - 199,9999.29.617.218.219.320.7200,000 and over3.53.534.231.543.940.8Total100.0100.0100.0100.0100.0100.0

Table 5Table 5: Distributions ofIncomeTaxNewYork Adjusted GrossEffectiveIncome and Tax Liability ofAmountPercentAmountPercentTax Rate 3/Resident Taxpayers by DecileIncome of Decile 2/(Millions)of Total(Millions)of Total(In Percent)in 20021/Less than $13,468$4,8261.2$610.31.3$13,469 - 21,0129,5972.51620.91.721,013 - 27,51513,5033.53011.72.227,516 - 33,82316,9554.44612.52.733,824 - 41,03920,7015.36673.73.241,040 - 50,18025,1746.59015.03.650,181 - 62,81531,1278.01,2146.73.962,816 - 80,25939,36810.11,6769.24.380,260 - 114,36952,58113.52,45713.64.7114,370 and over174,27844.910,23256.45.9Total$388,110100.0$18,132100.04.71/ Positive tax liability.2/ NYAGI.3/ Tax liability as a percent of NYAGI.

Table 6Table 6: New York StateChangePersonal Income Tax Components of Income20012002AmountPercentComponents of Federal GrossWages and Salaries$309,448$305,042-$4,406-1.4Income for ResidentCapital & Other Gains (Net)26,53817,573-8,965-33.8Taxpayers in 2001 and 20021/Interest and Dividends22,29616,622-5,674-25.5(Dollar Data in Millions)Partnerships, Estates, Trusts, Rents, Royalties25,57926,4708913.5Pensions, Annuities, IRAs18,40816,845-1,563-8.5Business and Farm Income (Net)14,02414,2802561.8All Other Income 2/12,23813,2461,0088.2Total$428,531$410,078-$18,453-4.31/ Before adjustments, such as alimony paid, contributions to IRAs, and 50 percent of self-employment tax paid.2/ Includes unemployment benefits, taxable social security, alimony, refunds of state and local income taxes and other income.

Table 7Table 7: Resident TaxpayersNumber ofAmount ofWho Claimed ItemizedTaxpayersDeductionsAverageDeductions by Type ofDeductionClaiming (000)(Millions)AmountDeduction in 2002Taxes Paid 1/1,481$8,266$5,581Charitable Contributions1,4238,5406,000Interest Paid1,14814,26912,427Medical and Dental2271,2125,351Other 2/8356,3607,618Total Before Limitations 3/1,48438,64826,035Total After Limitations 4/1,484$32,368$21,8081/ Primarily includes real property taxes. Federal deductions for New York State and local income taxes and certain other federal deductions (e.g., interest expense relating to items exempt from tax in New York) totaling $13.7 billion were not allowed on State returns.2/ Includes deductions for miscellaneous expenses and casualty/theft losses. Number claiming includes taxpayers claiming at least one of these deductions.3/ Also includes minor corrections.4/ Limitations are the federal limitation to which New York conforms, and the New York itemized deduction adjustment. Therefore, the data items refer to taxpayers who actually itemized deductions, after limitations and adjustments. Note also that columns are not additive, because of the limitations and because most taxpayers used more than one deduction.

Table 8Table 8: Summary of CreditsCreditAmount (000)Claimed by ResidentResident$662,308Taxpayers in 2002Household61,379Child Care78,865Earned Income29,439College Tuition39,517All Other Credits*49,244Total$920,752* Investment, real property tax, accumulation distribution, EZ/ZEA, special additional mortgage recording tax, farmers school tax, alternative fuels vehicles, solar electric generating equipment, low income housing, transportation access, industrial/manufacturing business, employment of persons with disabilities, qualified emerging technology company , petroleum tank, QEZE, defibrillator, green buildings,and long-term care insurance credits.

Table 9Table 9: Resident TaxpayersNumberPercentAmountPercentAverageWho Claimed the HouseholdNYAGI ClassClaiming Creditof Total(000)of TotalCreditCredit by NYAGI Class in 2002Under $10,00075,0455.3$3,2485.3$43$10,000 - 14,999284,34719.912,86821.04515,000 - 19,999317,72722.215,91525.95020,000 - 24,999353,86224.817,08927.84825,000 and over397,65827.812,25820.031Total1,428,648100.0$61,379100.0$43

Table 10Table 10: Residents WhoNumberPercentPercentAverageClaimed the Earned IncomeEarned Income ClassClaiming Creditof TotalAmount (000)of TotalCreditCredit by Earned Income$ 0 - $ 4,000144,90811.3$18,4373.2$127Class in 2002*4,001 - 8,000272,27121.2101,62417.43738,001 - 12,000218,29517.0156,25926.771612,001 - 16,000162,45212.7129,08722.179516,001 - 20,000149,36611.787,22614.958420,001 - 24,000137,79310.755,0349.439924,001 - 28,000122,2809.527,8094.822728,001 - 32,00060,2804.78,6821.514432,001 and over14,3841.16830.147Total1,282,029100.0$584,841100.0$456* Table includes taxable returns and nontaxable returns with a refund.Source: Office of Tax Policy Analysis, Earned Income Tax Credit: Analysis of Credit Claims for 2002

Table 11Table 11: Selected Tax Filing,TotalTotalBase TaxTotal TaxStructure and Taxpayer StatisticsNumberNumber ofBefore ProrationAfter ProrationAveragefor Nonresident and Part-YearFilerof ReturnsTaxpayers(000)(000)Tax LiabilityResident Taxable Returns in 2002Full-Year Nonresidents622,945530,422$7,312,489$2,901,624$5,470Part-Year Residents178,846140,675$593,896$361,882$2,572

Table 12Table 12: Capital Gains, NetNet Income fromPensions,Income from Partnerships andNet Long-TermPartnerships, Rents,Annuities,Retirement Income forTax YearCapital GainsRoyalties, Estates, TrustsIRA DistributionsResident Taxable Returns199835,53219,78215,430from 1998 Through 2002199944,07422,39117,392(Millions of Dollars)200057,30124,97619,637200126,53825,57918,408200217,57326,47016,845

Table 13Table 13: Major SubtractionU.S. GovernmentPension andModifications for ResidentTax YearSocial SecurityBond InterestAnnuity ExclusionTaxpayers from 1998 Through19984,2912,5294,174200219994,7232,3434,801(Millions of Dollars)20005,9142,7355,26220015,5922,5234,68420025,2121,6444,272

Table 14Table 14: Average MajorTaxTaxes*ContributionsInterestMedicalItemized Deductions for19985,7985,50911,9005,116Resident Taxpayers from 199819995,8646,43412,3345,159Through 200220006,0257,04913,2015,50420015,7296,34812,9775,37720025,5816,00012,4275,351* After subtraction of state and local income taxes.Note: Amounts reflect deductions claimed not allowed, because limitations on itemized deductions reduced the overall value of deductions claimed.

Table 15Table 15: Summary of Nontaxable Resident Returns 1998-20022002 Tax YearPositive NYAGITax Before CreditCreditsTax After CreditsEffective Rate (Tax/NYAGI)NYAGI Class# of Returns(000)(000)(000)(000)Less than $10,0001,680,096$6,543,495$3,016$220,260-$217,244-3.3%$10,000 - 15,000367,8424,516,3139,387231,579-222,192-4.9%15,000 - 20,000231,0844,004,23935,407165,070-129,663-3.2%20,000 - 25,000132,1052,940,24342,20594,106-51,901-1.8%25,000 and over71,7632,812,54865,393102,750-37,357-1.3%Total2,482,890$20,816,839$155,408$813,766-$658,358-3.2%2001 Tax YearLess than $10,0001,619,042$6,417,601$2,604$203,619-$201,015-3.1%$10,000 - 15,000343,5374,239,0058,340204,596-196,257-4.6%15,000 - 20,000216,9353,767,80835,177137,315-102,138-2.7%20,000 - 25,00099,3442,207,18831,07566,214-35,139-1.6%25,000 and over57,6492,417,06054,54484,900-30,356-1.3%Total2,336,507$19,048,662$131,740$696,645-$564,905-3.0%2000 Tax YearLess than $10,0001,622,228$6,692,144$2,446$188,738-$186,292-2.8%$10,000 - 15,000337,0104,151,9078,406170,747-162,341-3.9%15,000 - 20,000209,2253,622,14734,880119,700-84,819-2.3%20,000 - 25,00089,8091,979,98128,95254,824-25,872-1.3%25,000 and over37,6371,658,64037,82350,806-12,984-0.8%Total2,295,909$18,104,819$112,507$584,815-$472,308-2.6%1999 Tax YearLess than $10,0001,550,592$6,412,616$2,187$148,374-$146,188-2.3%$10,000 - 15,000334,1044,095,2137,482132,556-125,075-3.1%15,000 - 20,000187,8233,243,90530,78792,702-61,916-1.9%20,000 - 25,00070,1971,548,78721,60235,924-14,321-0.9%25,000 and over33,3801,458,57638,01743,532-5,515-0.4%Total2,176,096$16,759,098$100,074$453,088-$353,014-2.1%1998 Tax YearLess than $10,0001,554,377$6,509,869$2,302$155,739-$153,437-2.4%$10,000 - 15,000338,4204,159,9927,761129,859-122,098-2.9%15,000 - 20,000173,5492,971,27225,76980,211-54,441-1.8%20,000 - 25,00056,0321,210,36315,71824,685-8,967-0.7%25,000 and over15,909806,76118,80022,984-4,184-0.5%Total2,138,287$15,658,257$70,351$413,477-$343,127-2.2%

Table 16Table 16: Summary of Credits on Nontaxable Resident Returns 1998-2002 (Millions of Dollars)YearEarned IncomeHouseholdReal Property TaxChild CareFarmer School TaxOtherTotal2002$537.0$35.3$9.3$136.5$17.2$78.5$813.82001453.032.49.8122.514.464.5696.62000393.431.310.2110.613.925.4584.81999311.127.99.375.019.210.6453.11998309.425.19.638.112.019.3413.5

Table 17Table 17: Major Subtraction Modifications on Nontaxable Resident Returns 2002 Tax YearPositive FederalNY & FederalAdjusted GrossSocial SecurityGovernmentPensionsU.S. GovernmentIncomeBenefitsPensions& AnnuitiesInterestAmt.Amt.Amt.Amt.Amt.NYAGI ClassNumber(000)Number(000)Number(000)Number(000)Number(000)Under $10,0001,661,935$11,907,963191,981$1,263,762207,883$5,313,775415,070$4,213,398106,573$346,728$10,000 - 15,000367,8426,148,88038,171304,57123,383738,05343,675520,08710,12535,57115,000 - 20,000231,0844,478,41610,279114,4696,402183,79611,002127,9944,75539,00920,000 - 25,000132,1053,077,4384,02040,5971,42143,0103,00739,7361,6972,86825,000 and over71,7633,054,4258,695111,1921,92982,9843,23949,8313,83750,292Total2,464,729$28,667,122253,146$1,834,591241,018$6,361,618475,993$4,951,046126,987$474,467

Table 18Table 18: Deductions on Non-Positive New York AGITotal Standard and Itemizedtaxable Resident Returns Deductions Used2002 Tax YearAmt.Amt.NYAGI ClassNumber(000)(000)Under $10,0001,492,692$6,543,495$6,458,604$10,000 - 15,000367,8424,516,3134,063,28015,000 - 20,000231,0844,004,2392,791,53220,000 - 25,000132,1052,940,2431,650,22125,000 and over71,7632,812,5481,421,328Total2,295,486$20,816,839$16,384,965

Table 19Table 19: Credits Claimed on Nontaxable Resident Returns 2002 Tax YearEarned IncomeHouseholdReal Property Tax*Child CareOtherTotalAmt.Amt.Amt.Amt.Amt.Amt.NYAGI ClassNumber(000)Number(000)Number(000)Number(000)Number(000)Number**(000)Under $10,000506,454$169,277102,308$2,64482,014$7,83629,329$20,19935,065$20,304755,170$220,260$10,000 - 15,000225,121183,796136,0386,44623,0331,26040,60132,85919,2857,218444,078231,57915,000 - 20,000191,419119,106197,67914,8034,90819939,69028,40513,4172,556447,113165,07020,000 - 25,000120,07853,473123,7209,3710040,42427,03013,3934,231297,61594,10625,000 and over43,31511,34943,7592,0560037,31228,00214,17461,343138,560102,750Total1,086,387$537,002603,504$35,321109,955$9,295187,356$136,49595,333$95,6532,082,536$813,766* Does not include additional credits claimed on stand alone IT-214 forms filed by persons not required to file regular tax returns.** Total number of credits claimed. Some filers claim more than one credit.Note: Other credits include the resident credit, farmers school tax credit, various business credits, and other refundable and non-refundable credits listed onForm IT-201-ATT.

Table 20Table 20: Major Items by New York Adjusted Gross Income Class - Full-Year Resident Taxable Returns in 2002(Dollar Data in Thousands)New YorkDependentTaxableNYAGI ClassTaxpayersNYAGIDeductionsExemptionsIncomeLess than$5,000102,324$362,251$306,258$14$91,081$5,000-9,999218,5721,729,6571,033,0421,154695,46210,000-14,999345,0194,325,5562,498,72610,0091,816,82115,000-19,999369,9566,502,4433,291,60240,9763,169,86520,000-24,999402,8799,093,1833,912,854119,0085,061,32125,000-29,999453,85912,485,6994,683,734257,7207,544,24530,000-34,999426,03113,832,9694,660,070288,7228,884,17735,000-39,999382,02014,309,7824,348,875266,4789,694,42940,000-44,999331,57414,066,1763,926,962240,8029,898,41245,000-49,999285,50813,536,9353,569,455217,3549,750,12650,000-54,999243,50412,757,9193,206,732208,7239,342,46455,000-59,999213,84112,281,0302,881,820178,0529,221,15960,000-64,999191,39911,957,0172,749,625179,2859,028,10765,000-74,999326,83622,841,3974,931,445316,32317,593,62875,000-99,999524,62445,183,7348,697,405557,08335,929,246100,000-149,999401,12648,071,8907,854,765439,65139,777,474150,000-199,999131,63422,486,7403,092,074146,03119,248,634200,000-499,999145,00842,468,9103,769,182157,19838,542,531500,000-999,99931,25021,307,431928,35034,86520,344,2151,000,000-4,999,99917,65133,096,2771,117,66320,40031,958,2145,000,000-9,999,9991,3078,889,338310,6771,6308,577,03110,000,000and over66916,523,391901,01575115,621,625Total5,546,591$388,109,724$72,672,331$3,682,228$311,790,267Tax LiabilityTax BeforeTaxTax Afteras a PercentNYAGI ClassCreditsCredits 1/Creditsof NYAGILess than$5,000$3,594$53$3,5410.977$5,000-9,99927,7163,65224,0641.39110,000-14,99972,73416,52756,2071.29915,000-19,999130,30720,291110,0161.69220,000-24,999220,94932,423188,5262.07325,000-29,999343,89938,958304,9412.44230,000-34,999426,11224,245401,8682.90535,000-39,999482,88121,144461,7373.22740,000-44,999507,98519,383488,6023.47445,000-49,999511,25417,762493,4923.64650,000-54,999497,60213,944483,6583.79155,000-59,999500,09414,349485,7453.95560,000-64,999495,58612,413483,1734.04165,000-74,999988,62423,852964,7724.22475,000-99,9992,094,75051,9212,042,8294.521100,000-149,9992,549,91174,3632,475,5475.150150,000-199,9991,318,46647,5271,270,9395.652200,000-499,9992,640,091122,3952,517,6965.928500,000-999,9991,393,56389,0931,304,4706.1221,000,000-4,999,9992,189,129150,0312,039,0986.1615,000,000-9,999,999587,52642,331545,1956.13310,000,000and over1,070,08184,096985,9855.967Total$19,052,853$920,752$18,132,1014.6721/ Includes the household, resident and other nonrefundable credits, as well as the real property, child and dependent care, earned income, farmers' school tax,college tuition and various refundable credits for new businesses. See footnote 3/ and 4/ of Table 27 for a complete list.NOTE: Figures do not necessarily add to totals due to rounding.

Table 21Table 21: Cumulative Distributions of Taxpayers, Income and Tax Liability by New York Adjusted Gross IncomeClass - Full-Year Resident Taxable Returns in 2002(Dollar Data in Thousands)TaxpayersNYAGITax LiabilityNYAGI ClassNumberPercentAmountPercentAmountPercentLess than$5,000102,3241.84$362,2510.09$3,5410.02$5,000-9,999320,8965.792,091,9080.5427,6050.1510,000-14,999665,91512.016,417,4641.6583,8120.4615,000-19,9991,035,87118.6812,919,9073.33193,8281.0720,000-24,9991,438,75025.9422,013,0895.67382,3542.1125,000-29,9991,892,60934.1234,498,7888.89687,2953.7930,000-34,9992,318,64041.8048,331,75712.451,089,1636.0135,000-39,9992,700,66048.6962,641,53916.141,550,9008.5540,000-44,9993,032,23454.6776,707,71519.762,039,50211.2545,000-49,9993,317,74259.8290,244,64923.252,532,99413.9750,000-54,9993,561,24664.21103,002,56826.543,016,65116.6455,000-59,9993,775,08768.06115,283,59929.703,502,39619.3260,000-64,9993,966,48671.51127,240,61632.783,985,56921.9865,000-74,9994,293,32277.40150,082,01338.674,950,34127.3075,000-99,9994,817,94686.86195,265,74750.316,993,17038.57100,000-149,9995,219,07294.10243,337,63762.709,468,71852.22150,000-199,9995,350,70696.47265,824,37768.4910,739,65759.23200,000-499,9995,495,71499.08308,293,28779.4313,257,35373.12500,000-999,9995,526,96499.65329,600,71884.9214,561,82380.311,000,000-4,999,9995,544,61599.96362,696,99593.4516,600,92191.565,000,000-9,999,9995,545,92299.99371,586,33395.7417,146,11694.5610,000,000and over5,546,591100.00$388,109,724100.00$18,132,101100.00

Table 22Table 22: Average Amounts for Selected Items by New York Adjusted Gross Income Class - Full-Year ResidentTaxable Returns in 2002Standard/ItemizedDependentTaxableTax BeforeTax AfterNYAGI ClassNYAGIDeductionsExemptionsIncomeCreditsCreditsLess than$5,000$3,540$2,993$0$890$35$35$5,000-9,9997,9134,72653,18212711010,000-14,99912,5377,242295,26621116315,000-19,99917,5768,8971118,56835229720,000-24,99922,5719,71229512,56354846825,000-29,99927,51010,32056816,62275867230,000-34,99932,46910,93867820,8531,00094335,000-39,99937,45811,38469825,3771,2641,20940,000-44,99942,42211,84372629,8531,5321,47445,000-49,99947,41412,50276134,1501,7911,72850,000-54,99952,39313,16985738,3672,0441,98655,000-59,99957,43113,47683343,1222,3392,27260,000-64,99962,47214,36693747,1692,5892,52465,000-74,99969,88615,08896853,8303,0252,95275,000-99,99986,12616,5781,06268,4863,9933,894100,000-149,999119,84219,5821,09699,1656,3576,171150,000-199,999170,82823,4901,109146,22810,0169,655200,000-499,999292,87325,9931,084265,79618,20717,362500,000-999,999681,83829,7071,116651,01544,59441,7431,000,000-4,999,9991,875,03763,3201,1561,810,561124,023115,5235,000,000-9,999,9996,801,330237,7021,2476,562,380449,523417,13510,000,000and over24,698,6421,346,8091,12323,350,7101,599,5231,473,819Resident Average$69,973$13,102$664$56,213$3,435$3,269

Table 23Table 23: Federal Components of Income by New York Adjusted Gross Income Class - Full-Year Resident TaxableTable 23: Federal Components of Income by New York Adjusted Gross Income Class - Full-Year Resident TaxableReturns in 2002Returns in 2002 (Cont'd)(Dollar Data in Thousands)(Dollar Data in Thousands)FederalBusiness and Farm IncomeGrossWagesInterestDividendsNet ProfitNet LossPensions and Annuities 3/NYAGI ClassTaxpayersIncomeNumberAmountNumberAmountNumberAmountNYAGI ClassNumberAmountNumberAmountNumberAmountNumber with Business & Farm Income, Net_GainBusiness and Farm Income-Net GainNumber with Business & Farm Income_Net LossBusiness and Farm Income-Net LossNumber with Pension, Annuity & IRA DistributionPension, Annuity, and IRA DistributionsNumber with Other Income (Net)Other Income (Net)Number with Federal Adjustment to IncomeFederal Adjustments to IncomeFederal AGILess than$5,000102,324$370,40894,378$359,32634,176$26,38418,862$13,004Less than$5,0002,379$9,489795$1,168d/d/3,049$1,9180$0933$1,200933$642,115$118$546,845$5,000-9,999218,5722,175,538192,1431,424,72893,390135,31341,22356,486$5,000-9,99910,65962,6713,4318,72425,436349,13811,589$85,9392,251$13,05121,713$253,4746,523$25,39017,830$19,652$2,313,38810,000-14,999345,0195,279,184288,2943,364,021131,328286,30658,632150,66010,000-14,99928,115240,4224,74817,59752,472722,50937,673$359,2696,711$24,50663,188$1,059,47216,853$42,44454,040$66,886$6,400,32115,000-19,999369,9568,168,874318,3795,167,696157,099378,71976,856193,53215,000-19,99936,620414,8968,80344,81275,6631,297,62739,150$401,01910,872$48,27190,648$1,618,54419,980$40,32869,075$86,444$9,338,10920,000-24,999402,87910,650,855359,4277,734,658181,959407,28881,387230,54520,000-24,99927,828410,82012,16746,32971,9041,091,51237,276$448,40212,845$44,41184,060$1,515,62621,589$33,88581,786$122,924$12,356,59525,000-29,999453,85913,945,698425,71711,222,901211,289300,69179,502188,47425,000-29,99934,478396,20314,51474,04665,7971,024,44334,055$334,41710,772$82,81172,379$1,213,49218,408$47,68881,160$119,356$15,039,68630,000-34,999426,03115,172,730405,13912,626,881218,886265,21878,681153,26030,000-34,99934,711448,09513,17177,55661,050930,09133,869$453,01312,900$83,48669,299$867,39922,194$10,41181,433$141,172$15,379,71435,000-39,999382,02015,648,301363,31213,105,416211,700273,75981,699162,52135,000-39,99930,842442,68413,26664,37652,754917,98030,411$457,59112,744$60,12559,361$921,98120,610$39,32279,808$164,880$15,507,73840,000-44,999331,57415,284,830318,23312,955,738196,230240,53377,328134,47240,000-44,99926,511398,18914,103124,08852,046791,90133,499$485,33410,010$47,52347,462$716,57414,739$30,06474,147$160,946$14,643,67645,000-49,999285,50814,669,457272,80012,364,807190,198207,16276,522122,25045,000-49,99928,702477,17611,58571,72347,979752,32925,848$323,13614,818$91,46649,988$833,76815,893$23,91855,049$99,467$14,321,49450,000-54,999243,50413,631,635236,28411,712,098174,647149,93275,924129,58050,000-54,99922,873419,70510,69564,33840,626563,25724,878$318,29013,810$43,71445,822$590,34013,314$40,14657,572$116,457$13,504,00855,000-59,999213,84113,067,855206,49411,258,994154,100173,84566,029123,19755,000-59,99920,189337,75410,84058,36837,030601,80925,247$334,1418,707$43,75342,858$763,65715,314$26,95440,975$117,663$13,305,84460,000-64,999191,39912,689,514184,21210,874,988145,967173,41362,407138,62160,000-64,99922,178352,8557,95128,29633,068549,13220,724$244,58912,379$86,85037,383$668,17412,090$42,35237,783$70,177$12,674,04965,000-74,999326,83624,205,248315,16920,853,512262,941298,438122,037258,30565,000-74,99934,357651,05315,67871,44958,7861,061,06336,292$640,27817,735$79,25761,042$1,007,93019,098$68,13169,421$190,770$23,014,60175,000-99,999524,62447,737,034511,18341,338,488461,631568,365239,102415,78575,000-99,99965,7221,393,60524,858128,34498,0351,830,94861,636$1,198,79624,039$119,95898,545$1,859,25044,272$126,90191,342$341,664$44,721,700100,000-149,999401,12650,686,887385,04842,379,066371,597670,162230,067500,494100,000-149,99959,2582,005,85221,628119,64378,7051,768,75363,776$2,044,34216,987$104,23287,848$1,999,76140,861$232,00990,350$481,855$47,964,382150,000-199,999131,63423,931,238123,71418,144,781125,501344,30590,661416,427150,000-199,99926,3621,328,5307,37762,10425,904822,71424,376$1,202,7496,043$44,26528,328$1,100,08914,346$107,38337,779$293,753$22,681,289200,000-499,999145,00845,207,302130,41729,961,428140,383911,407118,784987,172200,000-499,99930,4802,878,7257,771106,45527,5781,145,21833,004$3,031,3058,123$107,62632,878$1,610,89326,642$480,71957,519$752,366$46,649,731500,000-999,99931,25022,513,46826,51912,443,61630,852618,75728,784621,144500,000-999,9996,2841,140,7681,64646,2105,687340,2787,114$1,112,2091,871$31,9547,077$516,6768,702$318,61615,806$281,643$25,002,5451,000,000-4,999,99917,65134,243,65114,53916,643,56017,5371,307,97316,9351,174,3921,000,000-4,999,9992,951932,86994662,1033,224246,9483,778$1,003,4011,254$90,1034,405$410,8127,137$540,61010,754$281,136$43,778,3245,000,000-9,999,9991,3079,104,1831,1113,893,5791,300424,1011,276366,6775,000,000-9,999,999232184,7028224,74128116,944382$227,364137$10,605406$58,950903$229,2881,100$33,915$14,720,19410,000,000and over66916,888,3715735,211,7816681,112,528661809,99310,000,000and over122682,4835326,994d/d/265$692,175102$29,303288$48,951731$306,614770$45,912$43,276,112Total5,546,591$415,272,2605,173,084$305,042,0633,513,381$9,274,5991,723,357$7,346,992Total551,853$15,609,546206,110$1,329,465914,175$16,844,994587,892$15,399,676205,109$1,287,2711,005,912$19,637,011361,130$2,813,2381,107,614$3,989,155$457,140,347Capital Gain (Loss) 1/Rent, Royalties and Partnership Income 2/Net GainNet LossNet GainNet LossOther Income 4/Federal Adjustment 5/Federal AdjustedNYAGI ClassNumberAmountNumberAmountNumberAmountNumberAmountNYAGI ClassNumberAmountNumberAmountGross IncomeLess than$5,0005,555$17,2053,174$7,635d/d/0$0Less than$5,0002,153-$3684,270$1,967$366,474$5,000-9,99913,61812,86013,51126,881d/d/1,3736,409$5,000-9,99931,500133,29721,16322,1192,131,30010,000-14,99922,63250,82621,70045,199$11,316$65,7556,53629,42510,000-14,99987,917430,31152,57460,5965,157,99215,000-19,99926,12271,52127,99557,52515,959102,80012,478127,39215,000-19,999113,232661,54669,039110,2657,948,34320,000-24,99928,182109,45332,60579,35720,702138,35315,354159,00020,000-24,999126,347651,59774,906161,31410,328,22825,000-29,99924,93272,37232,13681,70015,421149,67618,028136,50925,000-29,999136,310725,54284,537157,65113,630,39530,000-34,99921,32787,53538,03988,09817,355147,13925,081222,44530,000-34,999148,383721,47691,310181,13414,810,46135,000-39,99925,711138,95935,37792,70914,032136,49224,208215,53435,000-39,999145,013673,89585,811169,21415,309,87440,000-44,99920,03194,05132,88091,55415,817200,97817,338140,16040,000-44,999141,968639,67584,086185,09614,914,63845,000-49,99920,73689,07331,58273,36714,916219,80918,550152,90245,000-49,999131,817557,04982,605177,79214,313,87350,000-54,99921,264103,33329,68264,77013,249159,73118,332161,89850,000-54,999122,026521,86964,520163,13713,305,36155,000-59,99921,47496,19525,21051,44512,331181,37415,995119,54355,000-59,999115,073401,89856,929122,14312,823,56860,000-64,99918,027124,38726,13555,65313,074169,56315,347124,62360,000-64,999102,291382,32259,306132,80512,423,90365,000-74,99937,260228,60151,668123,77423,285372,24330,329294,62065,000-74,999202,641745,25384,480226,62223,752,00575,000-99,99966,848463,835103,507241,98445,257834,80747,533408,24075,000-99,999334,4501,133,333178,398536,43646,664,162100,000-149,99964,464802,198111,674274,87652,0381,559,73537,924353,824100,000-149,999257,1481,081,739151,654667,23149,352,425150,000-199,99928,072627,94847,364124,43628,8771,508,0869,052166,867150,000-199,99984,091656,54347,109435,31123,060,616200,000-499,99937,9752,293,24669,025220,92351,3205,736,64013,010415,561200,000-499,999106,1141,149,04358,171887,36243,432,577500,000-999,99910,3531,931,69817,56275,07716,7284,819,7364,122287,121500,000-999,99925,344590,60515,126415,27521,682,9181,000,000-4,999,9996,9914,570,6549,83364,59210,6928,926,9053,301598,7851,000,000-4,999,99915,353844,1699,096321,66033,600,3305,000,000-9,999,9996891,949,4085836,2387862,177,519360186,9685,000,000-9,999,9991,188279,84769029,3539,045,47610,000,000and over4375,607,41522522,1673913,736,012232538,34410,000,000and over610265,16237930,27316,827,825Total522,702$19,542,772761,468$1,969,962398,351$31,364,516335,283$4,894,359Total2,430,971$13,245,8051,376,159$5,194,758$404,882,7441/ Lines 7-8 on tax form IT-201; includes other gains and losses and capital gain distributions.3/ Includes IRA Distributions2/ Includes estate and trust income.4/ Includes State and local income tax refunds, alimony, unemployment compensation, taxable social security benefits, other income and income not allocated.d/ Tax Law secrecy provisions prohibit disclosure.5/ Includes IRA deduction, medical savings account deduction, moving expenses, one-half of self-employment tax, self-employed health insurance deduction,Keogh and self-employed SEP and SIMPLE plans, penalty on early withdrawal of savings, and alimony paid.d/ Tax Law secrecy provisions prohibit disclosure.

Table 24Table 24: New York Modifications to Federal Income by New York Adjusted Gross Income Class - Full-Year ResidentTaxable Returns in 2002(Dollar Data In Thousands)AdditionsSubtractionsPublic EmployeeTaxableState & LocalRetirementState & LocalGovernment PensionBond InterestSystem ContributionsOther NY AdditionsIncome Tax RefundsExclusionNYAGI ClassNumberAmountNumberAmountNumberAmountNumberAmountNumberAmountLess than$5,000d/d/0$06$9081,604$6770$0$5,000-9,999d/d/2,8434916861586,6088,7195,383126,04110,000-14,9992,9062,4625,0961,6573,3301,61116,9678,86410,416237,45215,000-19,9992,9379,1219,5314,0475,3686,47433,19821,15318,399512,37420,000-24,9994,31513,39223,03314,20510,8597,25450,78233,13412,931316,53525,000-29,9993,6085,82130,90922,69216,1584,36061,80245,20114,491365,85130,000-34,9992,2985,71831,78731,75117,0118,54286,61959,55312,335240,54935,000-39,9992,2393,03340,95444,93321,34713,05189,53657,61610,545259,42940,000-44,9992,0272,09632,59637,55319,56113,02395,35567,05911,353292,97245,000-49,9991,5812,24833,05739,81415,1575,89198,55374,15710,873242,66450,000-54,9991,9395,10336,08049,48513,94212,15593,36271,6367,969149,52855,000-59,9991,3671,21329,55942,25814,3889,89790,48970,2437,095178,01360,000-64,9991,9764,55135,32053,34318,84613,49581,52564,8856,979154,29865,000-74,9993,5465,56253,19596,36428,91522,316171,838139,45110,661239,80275,000-99,9998,88535,85785,744154,49247,10929,346287,392240,90820,479542,918100,000-149,99910,47353,00563,070134,09447,76646,920217,782247,28114,287365,222150,000-199,9995,95135,89514,08331,11319,91733,35870,053132,7604,48698,381200,000-499,99913,15784,4678,25316,43032,500117,14890,314331,0413,83393,736500,000-999,9994,95359,8577171,28011,774141,20521,942225,13752712,7401,000,000-4,999,9994,937112,8591903218,608390,68913,701389,0742015,6815,000,000-9,999,99954729,378d/d/728121,6871,056105,3711127710,000,000and over35779,275d/d/440422,980559191,672329Total81,374$551,276536,028$776,346354,415$1,422,4681,681,038$2,585,593183,257$4,434,491SubtractionsTaxable SocialFederal BondPension & AnnuityOther NYSecurity IncomeInterest SubtractionsExclusionSubtractionsNYAGI ClassNumberAmountNumberAmountNumberAmountNumberAmountLess than$5,0000$04,326$3,740d/d/797$684$5,000-9,99913,06176,85311,51816,26215,806$174,3041,7163,09810,000-14,99925,961183,74114,51867,17934,556334,3002,9275,21515,000-19,99944,413360,93214,47238,78045,470511,1532,92916,29520,000-24,99947,417391,30813,94961,03239,263459,5722,4447,54025,000-29,99947,395391,63815,28947,00731,379315,4372,1779,76330,000-34,99942,215385,78511,24918,95625,706300,8573,34612,47835,000-39,99934,186380,50610,10266,14122,224269,6303,03324,47340,000-44,99928,488332,65010,70135,31615,272157,4783,47010,64345,000-49,99921,301293,13810,62952,57614,041152,6371,9901,89750,000-54,99918,660229,0338,78119,15011,848135,7082,1876,15055,000-59,99913,539170,0969,68541,0849,298129,1521,6151,82560,000-64,99910,802164,6026,92835,6817,493104,1723,38810,50365,000-74,99925,284354,42015,70536,78016,938244,8703,69212,64475,000-99,99932,071448,92331,79699,69523,866304,0058,43826,857100,000-149,99925,167402,06028,957100,36620,776297,59510,13336,264150,000-199,99911,357210,32811,69042,2408,633127,8455,82419,572200,000-499,99915,659294,24819,223125,84511,427173,27811,44176,993500,000-999,9994,03380,6657,533109,5672,90748,6075,02675,2921,000,000-4,999,9992,56053,3666,647280,1981,69127,9814,449238,8355,000,000-9,999,9992084,53772290,2821352,306485103,80810,000,000and over1302,857454255,834d/d/298355,881Total463,907$5,211,687264,876$1,643,713358,813$4,272,42681,803$1,056,710d/ Tax Law secrecy provisions prohibit disclosure.

Table 25Table 25: New York State Deductions by New York Adjusted Gross Income Class - Full-Year Resident TaxableReturns in 2002(Dollar Data in Thousands)New York DeductionsTotal with New York DeductionsStandardItemized 1/NYAGI ClassNumberAmountNumberAmountNumberAmountLess than$5,000102,062$306,258102,062$306,2580$0$5,000-9,999218,5721,033,042215,9741,021,3992,59811,64310,000-14,999345,0202,498,726328,9622,350,72216,058148,00415,000-19,999369,9563,291,602341,2412,980,65928,715310,94320,000-24,999402,6723,912,854357,1663,325,16945,506587,68625,000-29,999453,8594,683,734390,3483,819,19063,511864,54330,000-34,999426,0314,660,070352,8673,565,19373,1641,094,87735,000-39,999382,0204,348,875304,6573,153,89277,3631,194,98240,000-44,999331,4283,926,962254,4652,693,74376,9631,233,21945,000-49,999285,5083,569,455210,2752,299,09575,2331,270,36150,000-54,999243,3803,206,732173,0241,942,99370,3561,263,73955,000-59,999213,7172,881,820147,3311,722,61466,3861,159,20660,000-64,999191,2792,749,625127,2711,536,99064,0081,212,63565,000-74,999326,8364,931,445205,6782,561,834121,1582,369,61175,000-99,999524,6238,697,405285,5883,648,695239,0355,048,710100,000-149,999401,1267,854,765163,1182,092,862238,0085,761,903150,000-199,999131,6343,092,07441,512518,87790,1222,573,198200,000-499,999145,0093,769,18245,163572,52599,8463,196,657500,000-999,99931,251928,35010,604138,72320,647789,6271,000,000-4,999,99917,6501,117,6633,92550,65413,7251,067,0095,000,000-9,999,9991,307310,6771351,6821,172308,99510,000,000and over669901,01543564626900,452Total5,545,607$72,672,3314,061,409$40,304,3331,484,198$32,367,9981/ New York itemized deductions are federal deductions less state, local and foreign taxes paid and other adjustments, plus addition adjustments, less the New Yorkitemized deduction adjustment (if applicable).

Table 26Table 26: Itemized Deductions by New York Adjusted Gross Income Class - Full-Year Resident TaxableTable 26: Itemized Deductions by New York Adjusted Gross Income Class - Full-Year Resident TaxableReturns in 2002Returns in 2002 (Cont'd)(Dollar Data in Thousands)(Dollar Data in Thousands)Medical &FederalIncome Taxes & SubtractionAdditionDental ExpensesTaxes PaidInterest PaidDeductions 2/Adjustments 3/Adjustments 4/NYAGI ClassNumberAmountNumberAmountNumberAmountNYAGI ClassAmountNumberAmountNumberAmountLess than$5,0000$00$00$0Less than$5,000$00$00$0$5,000-9,9997081,7182,3614,0394722,198$5,000-9,99912,9642,1251,3220010,000-14,9998,24627,13015,62444,3957,16122,57010,000-14,999157,55713,88810,06721751415,000-19,99913,67448,76628,03181,05813,50381,08715,000-19,999334,63426,32223,9730020,000-24,99920,20284,27845,368162,82021,236141,27420,000-24,999642,03543,23054,8310025,000-29,99922,33392,31263,045218,19530,941220,68425,000-29,999953,19360,25490,73323361730,000-34,99925,430100,30172,747302,43041,897315,86030,000-34,9991,208,28070,246116,2150035,000-39,99919,38376,86477,193366,20745,057365,37935,000-39,9991,350,01874,982160,2210040,000-44,99919,56984,53076,963378,34649,799404,65140,000-44,9991,410,86475,648184,5761463945,000-49,99916,36176,84175,099417,84949,887464,11245,000-49,9991,469,44673,490204,00426863750,000-54,99912,85957,43170,356443,32052,180502,77250,000-54,9991,465,37968,749207,8240055,000-59,9998,67042,31966,510434,07147,931416,38155,000-59,9991,376,39165,643224,6710060,000-64,9998,30247,13964,008491,06950,532481,96760,000-64,9991,469,76663,286262,9440065,000-74,99914,06473,682121,158977,84598,102946,24965,000-74,9992,872,507119,198517,7190075,000-99,99917,978127,127238,7602,327,913210,1422,171,80575,000-99,9996,245,822235,7331,246,692275550100,000-149,99912,376123,024237,8293,208,904220,2522,586,540100,000-149,9997,663,294235,9161,873,7511791,135150,000-199,9993,52641,11090,1221,747,11583,3221,191,121150,000-199,9993,684,67189,4931,066,0574211200,000-499,9992,58977,34099,7183,416,56592,2381,880,417200,000-499,9996,237,60399,3022,201,616256958500,000-999,99927325,28220,6471,645,29319,220672,519500,000-999,9992,700,94820,5751,141,7741524581,000,000-4,999,999555,24213,7202,926,84912,701729,1011,000,000-4,999,9994,279,74713,7052,149,1001322,6735,000,000-9,999,999d/d/1,171852,8471,067153,8925,000,000-9,999,9991,260,3181,168642,5841924210,000,000and overd/d/6261,551,581575518,48010,000,000and over3,150,4296261,352,070152,522Total226,599$1,212,4351,481,055$21,998,7111,148,217$14,269,058Total$49,945,8651,453,578$13,732,7421,934$10,356CharitableItemized DeductionNew YorkContributionsOther Deductions 1/AdjustmentItemized DeductionsNYAGI ClassNumberAmountNumberAmountNYAGI ClassNumberAmountNumberAmountLess than$5,0000$00$0Less than$5,0000$00$0$5,000-9,9991,8891,426945$3,583$5,000-9,999002,59811,64310,000-14,99914,53931,4548,68032,00610,000-14,9990016,058148,00415,000-19,99925,80956,37213,67467,77715,000-19,9990028,715310,94320,000-24,99940,61087,82927,786165,94520,000-24,9990045,506587,68625,000-29,99958,393135,97843,504286,10925,000-29,9990063,511864,54330,000-34,99967,745175,70148,985314,01430,000-34,9990073,1641,094,87735,000-39,99971,922177,55953,389364,38235,000-39,9990077,3631,194,98240,000-44,99971,121191,08650,237352,32040,000-44,9990076,9631,233,21945,000-49,99970,003191,32747,473319,27345,000-49,9990075,2331,270,36150,000-54,99967,265200,87142,535261,19050,000-54,9990070,3561,263,73955,000-59,99964,404190,50843,844293,57955,000-59,9990066,3861,159,20660,000-64,99962,203183,86340,787266,12260,000-64,9990064,0081,212,63565,000-74,999117,469379,16475,969497,17765,000-74,99900121,1582,369,61175,000-99,999232,890740,290139,697884,41875,000-99,99900239,0355,048,710100,000-149,999234,122905,763122,502865,594100,000-149,99933,18179,690238,0085,761,903150,000-199,99988,653470,69436,393338,101150,000-199,99912,50974,58590,1222,573,198200,000-499,99998,487935,57430,112418,964200,000-499,99999,830860,02999,8463,196,657500,000-999,99920,470516,3865,258188,570500,000-999,99920,647770,50920,647789,6271,000,000-4,999,99913,6121,100,8332,807260,9061,000,000-4,999,99913,7251,066,66313,7251,067,0095,000,000-9,999,9991,165425,67822167,4725,000,000-9,999,9991,172308,9881,172308,99510,000,000and over6251,441,891110112,58610,000,000and over626900,441626900,452Total1,423,396$8,540,247834,907$6,360,090Total181,690$4,060,9051,484,198$32,367,9981/ Includes casualty and theft losses, job expenses, miscellaneous deductions and other adjustments.2/ Amount of federal itemized deductions after federal limitation (where applicable).d/ Tax Law secrecy provisions prohibit disclosure.3/ State, local and foreign taxes paid and other subtraction adjustments.4/ Addition adjustments to federal deductions are due to differences between federal and state law.

Table 27Table 27: Tax Credits by New York Adjusted Gross Income Class - Full-Year Resident Taxable Returns in 2002(Dollar Data in Thousands)TotalChild & Dependent CareHouseholdCollege TuitionNYAGI ClassCreditsNumberAmountNumberAmountNumberAmountLess than$5,000$530$00$00$0$5,000-9,9993,6520075,0453,2480010,000-14,99916,52700284,34712,86818,7712,09315,000-19,99920,29159899317,72715,91524,6123,09220,000-24,99932,423843159353,86217,08922,1192,45325,000-29,99938,95816,2416,621322,50010,07629,1213,36430,000-34,99924,24523,97710,83974,0172,13525,9192,94635,000-39,99921,14424,75012,7857654022,4542,73940,000-44,99919,38321,58710,385146319,7502,61045,000-49,99917,76219,3339,1130017,3672,05250,000-54,99913,94415,7536,506230513,0261,59855,000-59,99914,34918,4035,4480014,5491,61160,000-64,99912,41316,8072,5900011,2991,30465,000-74,99923,85226,2842,6150021,6862,69175,000-99,99951,92151,3394,9230040,8335,657100,000-149,99974,36342,2204,2370022,9323,419150,000-199,99947,52711,9531,164005,197822200,000-499,999122,39510,5941,105004,089753500,000-999,99989,0931,575180d/d/d/1,1002341,000,000-4,999,999150,03172789d/d/d/349745,000,000-9,999,99942,3314040016410,000,000and over84,0961720051Total$920,752303,042$78,8651,428,648$61,379315,194$39,517Real Property Tax 1/, 2/Earned Income 2/Other Refundable Credits 3/Other Non-refundable Credits 4/NYAGI ClassNumberAmountNumberAmountNumberAmountNumberAmountLess than$5,0000$00$00$02,379$53$5,000-9,999343102,7405004,11838810,000-14,99917,21982300008,41074215,000-19,9996,7012521,219142006,32579120,000-24,9990052,00610,773006,4631,94925,000-29,9990088,99415,20448920910,8833,48430,000-34,9990038,9043,3160014,2085,00935,000-39,999000019810912,9555,47140,000-44,999000051722611,8806,15845,000-49,9990000169311,1836,59550,000-54,9990000008,0515,83655,000-59,99900002842558,4937,03560,000-64,99900004585859,1317,93465,000-74,999000014631118,10818,23575,000-99,999000041929033,13141,051100,000-149,999000049466835,59866,039150,000-199,999000033519516,43045,345200,000-499,99900006171,24224,880119,295500,000-999,99900003271,0598,40687,6201,000,000-4,999,99900002371,5976,930148,2715,000,000-9,999,99900001723966042,08410,000,000and over00001130038783,792Total24,264$1,086183,864$29,4394,718$7,288259,008$703,1791/ Excludes stand-alone IT-214 claims.2/ Does not include claims filed with nontaxable returns.3/ Includes the farmers school tax credit, the IMB credit, the QEZE credit for real property taxes, and the following credits for new business : investment, financial services investment,EDZ investment/employment incentive, financial services EDZ investment/employment incentive, EDZ wage,ZEA wage, and the qualified emerging technology employment credits.4/ Includes the following credits: resident, accumulation distribution, defibrillator, QEZE tax reduction, solar electric generating equipment, investment, financial services industryinvestment, EDZ investment tax and EDZ employment incentive, financial services industry EDZ investment tax and EDZ employment incentive,EDZ wage tax, zone equivalent area (ZEA) wage tax, EDZ capital tax, special additional mortgage recording tax, solar and wind energy, employment of personswith disabilities, alternative fuels, residential fuel tank, green buildings,low income housing,long term care insurance.

Table 28Table 28: Distribution of Taxpayers by Size of Tax Liability - Full-Year Resident Taxable Returns in 2002(Dollar Data in Thousands)Size of Tax LiabilityTaxpayersBut lessCumulativeAt least:than:NumberPercentTax Liability$1-$100403,5107.27$19,083100-200335,01713.3149,175200-300282,95818.4270,193300-400221,54822.4177,193400-500192,50125.8886,033500-600180,18929.1398,804600-700172,59532.24111,605700-800173,98935.38129,911800-900168,67538.42143,295900-1,000146,56241.06138,8481,000-1,500653,04152.84809,9511,500-2,000502,11261.89874,7302,000-2,500388,58868.89870,7352,500-3,000313,41174.54857,9593,000-5,000726,99987.652,781,6645,000-10,000438,97995.573,017,31610,000-25,000179,47998.802,647,42825,000-50,00040,28599.531,382,15550,000-100,00015,96099.821,091,327100,000and over10,192100.002,874,695Total5,546,591100.00$18,132,101

Table 29Table 29: Major Items by Size of Federal AGI after New York Modifications - Full-Year Nonresident TaxableReturns in 2002(Dollar Data in Thousands)Before ProrationFederal AGI AfterFederal AGI AfterNew YorkDependentNY Modifications 1/TaxpayersNY Modifications 1/NYAGI 2/DeductionsExemptionsLess than$5,0004,681$19,948$15,964$13,958$0$5,000-9,99910,29277,16845,50242,493010,000-14,99916,443202,685159,592107,15434915,000-19,99915,810277,007179,856125,86378820,000-24,99915,028338,777234,516134,6861,54825,000-29,99917,710486,343348,667196,4229,17830,000-34,99920,288658,726533,745228,30610,46335,000-39,99920,028749,409558,008214,71611,28840,000-44,99920,297862,889635,897241,05711,52445,000-49,99919,995949,837710,428248,06211,60450,000-54,99918,685981,934766,727262,32612,45455,000-59,99917,6841,022,529696,857250,45912,72660,000-64,99917,3291,084,022781,660285,69215,21965,000-74,99932,2642,256,4111,511,955488,66921,55275,000-99,99966,8295,794,2653,936,2861,186,15262,685100,000-149,99979,4559,737,2266,051,9111,750,69091,376150,000-199,99940,5006,974,6794,025,520986,91547,939200,000-499,99963,68719,080,39610,201,9921,777,63681,555500,000-999,99918,52312,733,3695,685,072556,29826,5821,000,000-4,999,99912,78724,617,5978,572,064862,94417,3915,000,000-9,999,9991,2998,981,3562,143,821318,6221,74310,000,000and over80723,392,4592,773,7171,057,925961Total530,422$121,279,034$50,569,757$11,337,043$448,924Before ProrationTax AfterFederal AGI AfterTaxableTax BeforeAllocableAll OtherCredits andNY Modifications 1/IncomeCreditsCredits 3/Credits 4/ProrationLess than$5,000$5,991$238$0$0$188$5,000-9,99934,6761,382107078910,000-14,99995,1833,81352702,47915,000-19,999150,3566,25061303,62920,000-24,999202,5439,06669205,64725,000-29,999280,74312,766980368,29230,000-34,999419,95720,302137415,66635,000-39,999523,40626,7960020,43740,000-44,999610,30832,15303423,66945,000-49,999690,17236,8460927,96650,000-54,999707,15538,51004029,75055,000-59,999759,34441,66303728,71560,000-64,999783,11243,01801831,17665,000-74,9991,746,19099,84505667,92575,000-99,9994,545,427266,9310152182,300100,000-149,9997,895,160509,1370175316,053150,000-199,9995,939,824406,8580113234,572200,000-499,99917,221,2051,179,6210697630,793500,000-999,99912,150,488832,2990463372,5911,000,000-4,999,99923,735,2561,625,85912,137569,2075,000,000-9,999,9998,655,833592,9240276143,40410,000,000and over22,280,4871,526,2130726186,376Total$109,432,817$7,312,489$3,057$4,973$2,901,6241/ Line 30, federal amount of New York adjusted gross income on form IT-203.2/ Line 30, New York State amount of New York adjusted gross income on form IT-203.3/ Includes the household, child care and earned income credits.4/ Includes the accumulation distribution, long term care insurance and other nonrefundable credits,QEZE real property tax, farmers' school tax, and variousrefundable credits for new businesses.

Table 30Table 30: Cumulative Distribution of Taxpayers, Federal AGI After New York Modifications and Tax Liabilityby Size of Federal AGI After New York Modifications - Full-Year Nonresident Taxable Returns in 2002(Dollar Data in Thousands)Federal AGI AfterTaxpayersFederal AGI After NY ModificationsTax LiabilityNY ModificationsNumberPercentAmountPercentAmountPercentLess than$5,0004,6810.88$19,948,1950.02$1880.01$5,000-9,99914,9732.8297,116,4360.089770.0310,000-14,99931,4165.92299,801,6870.253,4560.1215,000-19,99947,2268.90576,808,5020.487,0850.2420,000-24,99962,25411.74915,585,2220.7512,7320.4425,000-29,99979,96415.081,401,927,8451.1621,0240.7230,000-34,999100,25218.902,060,654,1451.7036,6911.2635,000-39,999120,28022.682,810,063,3692.3257,1271.9740,000-44,999140,57726.503,672,952,6663.0380,7972.7845,000-49,999160,57230.274,622,790,1063.81108,7633.7550,000-54,999179,25733.805,604,724,3134.62138,5134.7755,000-59,999196,94137.136,627,252,9035.46167,2285.7660,000-64,999214,27040.407,711,275,2796.36198,4046.8465,000-74,999246,53446.489,967,686,2638.22266,3299.1875,000-99,999313,36359.0815,761,951,49813.00448,62915.46100,000-149,999392,81874.0625,499,177,60821.03764,68126.35150,000-199,999433,31881.6932,473,856,30226.78999,25334.44200,000-499,999497,00593.7051,554,252,70042.511,630,04656.18500,000-999,999515,52897.1964,287,621,32253.012,002,63869.021,000,000-4,999,999528,31599.6088,905,218,44973.312,571,84588.635,000,000-9,999,999529,61499.8597,886,574,48580.712,715,24893.5810,000,000and over530,422100.00$121,279,033,715100.00$2,901,624100.00

Table 31Table 31: Average Amounts for Selected Items by Size of Federal AGI After New York Modifications - Full YearNonresident Taxable Returns in 2002Before ProrationStandard/Tax AfterFederal AGI AfterFederal AGI AfterItemizedDependentTaxableTax BeforeCredits andNY ModificationsNY ModificationsDeductionsExemptionsIncomeCreditsProrationLess than$5,000$4,262$2,982$0$1,280$51$40$5,000-9,9997,4984,12903,3691347710,000-14,99912,3276,517215,78923215115,000-19,99917,5217,961509,51039523020,000-24,99922,5438,96210313,47860337625,000-29,99927,46111,09151815,85272146830,000-34,99932,46911,25351620,7001,00177235,000-39,99937,41810,72156426,1341,3381,02040,000-44,99942,51311,87656830,0691,5841,16645,000-49,99947,50412,40658034,5171,8431,39950,000-54,99952,55214,03966737,8462,0611,59255,000-59,99957,82214,16372042,9402,3561,62460,000-64,99962,55516,48687845,1912,4821,79965,000-74,99969,93615,14666854,1223,0952,10575,000-99,99986,70317,74993868,0163,9942,728100,000-149,999122,55022,0341,15099,3666,4083,978150,000-199,999172,21424,3681,184146,66210,0465,792200,000-499,999299,59627,9121,281270,40418,5229,905500,000-999,999687,43630,0331,435655,96844,93320,1151,000,000-4,999,9991,925,20567,4861,3601,856,202127,14944,5145,000,000-9,999,9996,914,054245,2831,3426,663,459456,446110,39510,000,000and over28,986,9381,310,9361,19127,609,0291,891,218230,950Nonresident Average$228,646$21,374$846$206,313$13,786$5,470

Table 32Table 32: Distribution of Taxpayers by Size of Tax Liability - Full-Year Nonresident Taxable Returnsin 2002(Dollar Data in Thousands)Size of Tax LiabilityTaxpayersBut lessCumulativeAt least:than:NumberPercentTax Liability$1-$10047,4758.95$2,052100-20029,02214.424,258200-30024,00018.955,954300-40017,62722.276,109400-50013,64324.846,061500-60013,17527.337,232600-70010,21429.256,659700-8008,92830.936,664800-90010,15232.858,674900-1,0007,79134.327,4051,000-1,50043,61842.5454,8331,500-2,00042,76650.6074,2052,000-2,50032,08756.6572,2462,500-3,00030,67862.4484,2913,000-5,00077,45377.04300,6355,000-10,00065,92789.47458,09810,000-25,00039,21996.86590,65425,000-50,0009,99498.75347,10250,000-100,0004,20999.54286,523100,000and over2,445100.00571,969Total530,422100.00$2,901,624

Table 33Table 33: Major Items by Size of Federal AGI After New York Modifications - Part-Year Resident TaxableReturns in 2002(Dollar Data in Thousands)Before ProrationFederal AGI AfterFederal AGI AfterNew YorkDependentNY Modifications 1/TaxpayersNY Modifications 1/NYAGI 2/DeductionsExemptionsLess than$5,000559$2,238$1,760$1,664$0$5,000-9,9994,25235,14224,70421,493010,000-14,99911,350146,277102,47978,71419915,000-19,99911,964211,608124,50696,32299420,000-24,99911,989272,187179,908103,7573,76725,000-29,99910,622292,495200,726103,2583,81630,000-34,9999,505306,866192,65692,5034,80035,000-39,9998,464316,184204,21486,7733,42140,000-44,9997,698325,485215,35883,3623,26345,000-49,9996,256298,412196,39572,0313,24550,000-54,9995,453285,624175,04963,6782,06555,000-59,9994,764273,319181,89063,2873,53760,000-64,9994,274265,928182,02752,7352,69065,000-74,9997,024487,904344,36791,3763,33975,000-99,99911,8611,021,614675,010173,2106,263100,000-149,99911,7731,419,548918,230197,1587,859150,000-199,9995,040865,647520,346105,2724,277200,000-499,9995,9961,722,3071,105,208130,1824,336500,000-999,9991,202814,952485,99628,0868891,000,000-4,999,9995591,023,185613,77321,4845595,000,000-9,999,99945323,028189,7305,2866310,000,000and over25462,216285,6687,46332Total140,675$11,172,165$7,120,001$1,679,092$59,414Before ProrationTax AfterFederal AGI AfterTaxableTax BeforeAllocableAll OtherCredits andNY Modifications 1/IncomeCreditsCredits 3/Credits 4/ProrationLess than$5,000$574$23$0$0$17$5,000-9,99913,64954483032910,000-14,99967,3642,70442101,59615,000-19,999114,2934,730505172,50020,000-24,999164,6637,35059594,30325,000-29,999185,4218,643279615,68630,000-34,999209,56310,4091141156,27935,000-39,999225,98911,691057,53440,000-44,999238,86012,48001818,08945,000-49,999223,13612,0600168,32550,000-54,999219,88112,131077,35155,000-59,999206,49511,44605627,07660,000-64,999210,50211,83201218,05665,000-74,999393,18922,790011916,03675,000-99,999842,14150,50101,07932,475100,000-149,9991,214,53178,68401,99949,017150,000-199,999756,09751,79001,19330,052200,000-499,9991,587,789108,76003,38266,681500,000-999,999785,97753,83901,09531,0601,000,000-4,999,9991,001,14268,57801,85639,2205,000,000-9,999,999317,68021,761097911,80610,000,000and over454,72231,148078818,394Total$9,433,659$593,896$1,998$13,586$361,8821/ Line 30, federal amount of New York adjusted gross income on form IT-203.2/ Line 30, New York State amount of New York adjusted gross income on form IT-203.3/ Includes the household, child care and earned income credits.4/ Includes the resident and other nonrefundable credits, refundable portion of excess child and dependent care and earned income credits,and the farmers' school tax credit, college tuition credit,QEZE real property tax,and various refundable credits for new businesses.

Table 34Table 34: Cumulative Distribution of Taxpayers, Federal AGI after New York Modifications and Tax Liabilityby Size of Federal AGI after New York Modifications - Part-Year Resident Taxable Returns in 2002(Dollar Data in Thousands)Federal AGI AfterTaxpayersFederal AGI After NY ModificationsTax LiabilityNY ModificationsNumberPercentAmountPercentAmountPercentLess than$5,0005590.40$2,2380.02$170.00$5,000-9,9994,8113.4237,3800.333460.1010,000-14,99916,16111.49183,6571.641,9410.5415,000-19,99928,12519.99395,2653.544,4411.2320,000-24,99940,11428.52667,4525.978,7452.4225,000-29,99950,73636.07959,9478.5914,4303.9930,000-34,99960,24142.821,266,81311.3420,7095.7235,000-39,99968,70548.841,582,99714.1728,2427.8040,000-44,99976,40354.311,908,48217.0836,33110.0445,000-49,99982,65958.762,206,89419.7544,65612.3450,000-54,99988,11262.642,492,51822.3152,00714.3755,000-59,99992,87666.022,765,83824.7659,08416.3360,000-64,99997,15069.063,031,76527.1467,14018.5565,000-74,999104,17474.053,519,66931.5083,17522.9875,000-99,999116,03582.484,541,28340.65115,65131.96100,000-149,999127,80890.855,960,83153.35164,66845.50150,000-199,999132,84894.446,826,47761.10194,72053.81200,000-499,999138,84498.708,548,78476.52261,40172.23500,000-999,999140,04699.559,363,73683.81292,46180.821,000,000-4,999,999140,60599.9510,386,92092.97331,68191.655,000,000-9,999,999140,65099.9810,709,94995.86343,48894.9210,000,000and over140,675100.00$11,172,165100.00$361,882100.00

Table 35Table 35: Average Amounts for Selected Items by Size of Federal AGI After New York Modifications - Part-YearResident Taxable Returns in 2002Before ProrationStandard/Tax AfterFederal AGI AfterFederal AGI AfterItemizedDependentTaxableTax BeforeCredits andNY ModificationsNY ModificationsDeductionsExemptionsIncomeCreditsProrationLess than$5,000$4,003$2,976$0$1,026$41$30$5,000-9,9998,2655,05503,2101287710,000-14,99912,8886,935185,93523814115,000-19,99917,6878,051839,55339520920,000-24,99922,7038,65431413,73561335925,000-29,99927,5379,72135917,45681453530,000-34,99932,2859,73250522,0481,09566135,000-39,99937,35610,25240426,7001,38189040,000-44,99942,28210,82942431,0291,6211,05145,000-49,99947,70011,51451935,6681,9281,33150,000-54,99952,37911,67837940,3232,2251,34855,000-59,99957,37213,28474243,3452,4031,48560,000-64,99962,22012,33962949,2522,7681,88565,000-74,99969,46213,00947555,9783,2452,28375,000-99,99986,13214,60352871,0014,2582,738100,000-149,999120,57716,747668103,1626,6834,164150,000-199,999171,75520,887849150,01910,2765,963200,000-499,999287,24321,711723264,80818,13911,121500,000-999,999677,99623,366740653,89144,79125,8411,000,000-4,999,9991,830,38438,4331,0001,790,951122,68070,1615,000,000-9,999,9997,178,410117,4561,4007,059,554483,579262,36210,000,000and over18,488,649298,5061,28018,188,8631,245,937735,777Part-Year Resident Average$79,418$11,936$422$67,060$4,222$2,572

Table 36Table 36: Distribution of Taxpayers by Size of Tax Liability - Part-Year Resident Taxable Returnsin 2002(Dollar Data in Thousands)Size of Tax LiabilityTaxpayersBut lessCumulativeAt least:than:NumberPercentTax Liability$1-$10018,05412.83$824100-20010,98320.641,655200-30010,97828.442,676300-4006,88833.342,449400-5008,48339.373,782500-6005,91743.583,221600-7004,88147.053,160700-8004,73850.423,541800-9003,75153.083,206900-1,0003,18455.352,9971,000-1,50014,33765.5417,6441,500-2,0008,72671.7415,1052,000-2,5007,56177.1117,0712,500-3,0004,65280.4212,7793,000-5,00013,13889.7650,2995,000-10,0009,05096.1962,31010,000-25,0004,03099.0659,66825,000-50,00084099.6629,28450,000-100,00031299.8821,518100,000and over172100.0048,695Total140,675100.00$361,882

Table 37Table 37: Major Items by New York Adjusted Gross Income Class - Single - Full-Year Resident TaxableReturns in 2002(Dollar Data in Thousands)New YorkDependentNYAGI ClassTaxpayersNYAGIDeductionsExemptionsLess than$5,000102,056$395,480$306,172$0$5,000-9,999211,6961,672,099994,78044510,000-14,999317,3033,953,5712,240,6202,65815,000-19,999267,6634,681,4272,033,1283,76720,000-24,999239,9085,404,3731,939,7496,50925,000-29,999225,9046,185,2001,867,52711,77630,000-34,999199,7006,468,9151,734,1814,78835,000-39,999168,9346,320,3801,521,4616,59140,000-44,999144,4596,128,8711,334,5955,40745,000-49,999111,1845,268,3731,043,2373,04250,000-54,99983,8224,392,427785,7514,81855,000-59,99969,5713,989,906710,0501,82060,000-64,99952,8503,306,451589,0044,80965,000-74,99977,1215,382,358886,9723,93775,000-99,99996,4868,204,0251,183,9023,836100,000-149,99960,3757,218,055842,5702,629150,000-199,99919,2013,290,390262,063796200,000-499,99922,0956,445,649446,990901500,000-999,9994,5753,105,808118,4102081,000,000-4,999,9992,4914,563,936148,5051065,000,000-9,999,9991791,214,80633,6651110,000,000and over822,225,137174,8757Total2,477,655$99,817,636$21,198,207$68,861TaxableTax BeforeTaxTax AfterNYAGI ClassIncomeCreditsCredits 1/CreditsLess than$5,000$90,677$3,578$53$3,525$5,000-9,999$676,873$26,9743,48523,48910,000-14,9991,710,29368,47815,48952,98915,000-19,9992,644,533109,15714,76994,38720,000-24,9993,458,116155,51812,625142,89225,000-29,9994,305,897208,7927,357201,43530,000-34,9994,729,946246,0384,029242,00935,000-39,9994,792,328261,7003,490258,21040,000-44,9994,788,869271,0194,259266,76045,000-49,9994,222,094245,1463,551241,59550,000-54,9993,601,858213,4884,153209,33555,000-59,9993,278,036196,9303,552193,37860,000-64,9992,712,638164,8963,547161,34965,000-74,9994,491,448277,0116,105270,90675,000-99,9997,016,287442,32212,878429,444100,000-149,9996,372,856421,94512,225409,720150,000-199,9993,027,532207,3767,617199,759200,000-499,9995,997,758410,83521,427389,409500,000-999,9992,987,190204,62013,794190,8261,000,000-4,999,9994,415,325302,44820,399282,0495,000,000-9,999,9991,181,13080,9075,47075,43810,000,000and over2,050,255140,44211,494128,948Total$78,551,938$4,659,621$191,767$4,467,8551/ Includes the household, resident and other nonrefundable credits, as well as the real property, child and dependent care, earned income, farmers' school tax,college tuition and various refundable credits for new businesses.

Table 38Table 38: Federal Components of Income by New York Adjusted Gross Income Class - Single - Full-Year ResidentTable 38: Federal Components of Income by New York Adjusted Gross Income Class - Single - Full-Year ResidentTaxable Returns in 2002Taxable Returns in 2002 (Cont'd)(Dollar Data in Thousands)(Dollar Data in Thousands)FederalBusiness and Farm IncomeGrossWagesInterestDividendsNet ProfitNet LossPensions and Annuities 3/NYAGI ClassTaxpayersIncomeNumberAmountNumberAmountNumberAmountNYAGI ClassNumberAmountNumberAmountNumberAmountLess than$5,000102,056$402,39994,372$358,52634,170$19,10418,595$11,510Less than$5,0002,379$9,489794$92d/d/$5,0009,999211,6962,072,528188,1371,396,83990,066129,68338,92854,150$5,0009,9998,47148,1193,4318,72424,277321,01610,000-14,999317,3034,695,045268,0463,121,789118,947255,55452,302135,42910,000-14,99924,939211,9563,84816,15044,776541,85515,000-19,999267,6635,389,093237,3373,906,02596,393223,05246,980109,14015,000-19,99922,067247,8945,25229,14738,740483,31820,000-24,999239,9085,977,406216,7404,694,876102,587196,38844,954147,41920,000-24,99910,742157,5907,07826,74730,861378,02625,000-29,999225,9046,650,615213,4285,588,939104,428139,38636,49889,51925,000-29,99912,385130,4437,48434,97623,370307,70130,000-34,999199,7006,926,015190,0935,978,56298,886120,32038,29286,66630,000-34,9999,826130,2386,68930,89724,454318,94935,000-39,999168,9346,703,258161,3955,862,30393,892101,70537,19151,74835,000-39,9999,326161,6044,45018,91316,129220,22940,000-44,999144,4596,503,900138,2725,693,85285,264115,10734,08054,77640,000-44,9998,517137,1024,34649,50718,399226,96445,000-49,999111,1845,484,285106,4004,920,58970,88551,84132,06141,31345,000-49,9997,394127,0844,45915,85113,047143,43350,000-54,99983,8224,558,83080,7684,084,57458,56254,65425,96455,94350,000-54,9994,996117,2222,10612,0907,92692,60355,000-59,99969,5714,168,02566,2183,634,97349,03575,96721,85955,18155,000-59,9993,61780,6483,36915,8908,158148,15060,000-64,99952,8503,459,77750,4892,998,95538,60759,16118,03048,81760,000-64,9993,94398,4091,3653,8197,210108,54265,000-74,99977,1215,648,79572,0454,870,10958,50594,26832,469109,52965,000-74,9996,038159,8562,61513,17110,081198,53375,000-99,99996,4868,544,44490,3487,232,10079,500142,22145,723148,74175,000-99,9997,615254,2363,29711,79913,128319,258100,000-149,99960,3757,567,52854,6545,980,14351,858156,59136,909156,837100,000-149,9996,655288,3672,99127,29610,114289,492150,000-199,99919,2013,466,79016,6882,533,61717,38959,91113,49594,404150,000-199,9992,137191,6295864,0542,722120,807200,000-499,99922,0956,778,75517,9304,350,23020,554184,92717,978235,243200,000-499,9992,320271,68184615,6993,537191,507500,000-999,9994,5753,240,5013,4881,688,2704,455112,8854,144113,031500,000-999,999527139,5482005,08771953,9191,000,000-4,999,9992,4914,732,9701,7412,033,1002,455204,3122,330224,4681,000,000-4,999,999269129,1991097,87340936,8875,000,000-9,999,9991791,249,035131419,53317956,73017156,5245,000,000-9,999,9992125,120114,034311,75310,000,000and over822,251,80057422,33481188,84078126,72610,000,000and over1163,678101,889d/d/Total2,477,655$106,471,7932,268,775$81,770,2381,276,696$2,742,605599,034$2,207,114Total154,194$3,181,11365,337$353,708298,109$4,504,620Capital Gain (Loss) 1/Rent, Royalties and Partnership Income 2/Net GainNet LossNet GainNet LossOther Income 4/Federal Adjustment 5/Federal AdjustedNYAGI ClassNumberAmountNumberAmountNumberAmountNumberAmountNYAGI ClassNumberAmountNumberAmountGross IncomeLess than$5,0005,551$10,6393,172$7,0540$0794$3,110Less than$5,0001,887$1,3844,267$1,944$398,510$5,000-9,99912,69611,86713,51126,8814,11816,9841,3736,409$5,000-9,99929,210116,14118,63219,7422,033,04410,000-14,99919,21839,73919,90141,76010,64461,1094,96521,47810,000-14,99977,194352,79447,67254,2084,586,62915,000-19,99913,55135,63116,94633,1079,02965,4026,61246,57415,000-19,99969,904349,92548,30377,5335,234,02820,000-24,99915,45448,40718,43440,1699,34271,0686,03949,45620,000-24,99969,589322,44044,38677,5645,822,27825,000-29,99911,61630,88813,48931,5045,28450,0675,72535,31525,000-29,99962,616348,93643,40066,5316,517,55230,000-34,9999,61635,08820,06044,8045,22629,1647,10546,40130,000-34,99959,849272,74142,75576,3896,773,23635,000-39,99912,01969,55014,71136,3454,79041,7396,91633,59735,000-39,99953,251209,21342,65874,0236,555,21140,000-44,9997,45635,26013,95330,8484,94174,4154,63830,77940,000-44,99953,814199,79638,58877,7636,348,37545,000-49,9998,50224,87512,85627,5763,20364,3934,98930,17645,000-49,99941,591127,37033,41856,9915,370,30350,000-54,9995,98524,12010,81823,0903,13748,5603,38533,22950,000-54,99933,21198,98121,63950,5814,457,66855,000-59,9997,04324,6069,52519,8753,40571,8133,01318,76055,000-59,99932,46196,58317,36934,6294,098,76660,000-64,9995,95239,2178,33517,3463,27750,7143,17042,11860,000-64,99924,71685,52713,15733,7193,392,33965,000-74,9999,16257,85813,77337,7293,19255,9235,55948,50865,000-74,99944,601147,83811,96054,2875,540,22075,000-99,99914,275108,00621,54746,2166,961157,7365,40735,02675,000-99,99960,013208,83114,56466,3578,411,730100,000-149,99910,839227,81320,24050,8158,742292,6034,32132,418100,000-149,99939,477205,28911,12380,9227,405,685150,000-199,9994,439181,3077,16020,4843,560169,3841,21530,998150,000-199,99913,331111,6344,14659,6313,347,527200,000-499,9996,100568,56110,51832,0386,358776,7291,56347,307200,000-499,99916,935197,9195,55397,0046,584,747500,000-999,9991,637466,7292,30813,1012,036578,16065523,788500,000-999,9993,64189,0671,57440,8663,158,7691,000,000-4,999,9991,074864,3601,2477,5811,3681,142,93646661,0291,000,000-4,999,9992,111132,84999741,3434,650,2835,000,000-9,999,99997263,63373655101346,910398,2795,000,000-9,999,99916584,542897,2591,234,51710,000,000and over55581,5432630045903,7743071,16410,000,000and over7432,274324,3652,243,069Total182,339$3,749,699252,603$589,27998,758$5,069,58477,979$755,920Total789,641$3,792,074466,282$1,153,653$104,164,4871/ Lines 7-8 on tax form IT-201; includes other gains and losses and capital gain distributions.3/ Includes IRA Distributions.2/ Includes estate and trust income.4/ Includes State and local income tax refunds, alimony, unemployment compensation, taxable social security benefits, other income and income not allocated.5/ Includes IRA deduction, medical savings account deduction, moving expenses, one-half of self-employment tax, self-employed health insurance deduction,Keogh and self-employed SEP and SIMPLE plans, penalty on early withdrawal of savings, and alimony paid.d/ Tax Law secrecy provisions prohibit disclosure.

Table 39Table 39: New York Modifications to Federal Income by New York Adjusted Gross Income Class - Single - Full YearResident Taxable Returns in 2002(Dollar Data In Thousands)AdditionsSubtractionsPublic EmployeeTaxableState & LocalRetirementState & LocalGovernment PensionBond InterestSystem ContributionsOther NY AdditionsIncome Tax RefundsExclusionNYAGI ClassNumberAmountNumberAmountNumberAmountNumberAmountNumberAmountLess than$5,0000$00$0d/d/1,340$46,1680$0$5,000-9,9991,3733512,843491d/d/5,5837,5865,040102,99710,000-14,9992,4612,4524,2591,2222,875$1,58515,3848,3668,378188,74015,000-19,9992,2617,6047,1852,9452,4246,00817,6909,3558,018222,65020,000-24,9992,7417,65412,0888,1184,5871,31329,87619,3044,45991,96625,000-29,9991,6884,48813,3079,1987,0251,84224,80419,1334,08555,75130,000-34,9991,4621,64314,88715,8094,5961,60135,31219,8723,13553,79835,000-39,99993564217,66019,3489,7412,85633,99319,4052,43863,31940,000-44,99980954114,63718,3078,7539,58536,64621,7233,93666,31645,000-49,9991,0091,41112,81318,5844,3501,34731,70921,5242,22328,18550,000-54,9998253,82511,67818,9374,9197,66826,43315,4041,11512,82555,000-59,9994441928,41515,4675,4823,63727,54217,48237210,94260,000-64,9998191,4838,44215,8814,7202,13921,61316,7331,2139,48865,000-74,9991,3923,69610,05425,5627,88611,44839,12136,0171,21539,01675,000-99,9993,07619,5358,33023,3157,3426,39353,00940,4031,24431,768100,000-149,9992,91026,9342,0636,1925,24615,66633,71345,91290316,497150,000-199,9991,21512,8032935402,4725,41911,52920,2322513,238200,000-499,9992,14614,2251633943,69017,22414,64955,2434869,713500,000-999,9997838,1338151,42216,2803,11331,061324601,000,000-4,999,99967020,697d/d/1,10042,5481,82955,338196105,000,000-9,999,999562,858d/d/9018,73214514,605d/d/10,000,000and over4421,756005827,0837022,301d/d/Total29,119$162,923149,133$200,34889,464$200,560465,103$517,04448,566$1,008,367SubtractionsTaxable SocialFederal BondPension & AnnuityOther NYSecurity IncomeInterest SubtractionsExclusionSubtractionsNYAGI ClassNumberAmountNumberAmountNumberAmountNumberAmountLess than$5,0000$04,323$2,952d\d\793$40,438$5,000-9,99911,79666,01811,28215,06415,227$169,8161,7163,09810,000-14,99920,541129,73313,38065,48428,909239,3832,6995,20015,000-19,99919,774137,23110,37827,37119,487158,0451,8039,34720,000-24,99922,024144,5016,35227,55913,419145,0951,7816,12525,000-29,99917,318137,9987,13926,89410,556106,5597331,54530,000-34,99912,950133,2904,0468,11711,489104,7991,0453,38235,000-39,9996,97387,5844,62626,3355,55659,70673733740,000-44,9996,92983,6254,89020,8815,15546,0221,8818,41845,000-49,9993,26744,8313,9474,0412,92924,43374142250,000-54,9993,67342,8092,6063,0991,73218,8619072,47455,000-59,9993,42137,1272,68725,6842,48235,36524865560,000-64,9992,27234,9392,12910,6572,24028,5738753,33665,000-74,9994,72159,6464,11018,1513,44541,7221,4233,92075,000-99,9996,74085,5526,03019,6524,76570,1841,4136,533100,000-149,9995,28171,7165,01642,6024,00453,1832,0826,428150,000-199,9991,88526,0601,6766,5201,46618,2411,1731,399200,000-499,9993,02944,9882,82827,6291,80024,6621,4787,422500,000-999,99973611,2261,13422,8254085,7106875,8491,000,000-4,999,9994857,70388548,6542623,86955333,0485,000,000-9,999,999376538416,86917283708,80410,000,000and over213965231,214d/d/4012,751Total153,872$1,387,62499,601$498,254135,356$1,354,68624,877$130,532d/ Tax Law secrecy provisions prohibit disclosure.

Table 40Table 40: New York State Deductions by New York Adjusted Gross Income Class - Single - Full-Year Resident TaxableReturns in 2002(Dollar Data in Thousands)New York DeductionsTotal with New York DeductionsStandardItemized 1/NYAGI ClassNumberAmountNumberAmountNumberAmountLess than$5,000102,056$306,172102,056$306,1720$0$5,000-9,999211,697994,780210,280984,3841,41710,39610,000-14,999317,3032,240,620303,4152,109,38513,888131,23515,000-19,999267,6632,033,128245,1011,795,07822,562238,05020,000-24,999239,9091,939,749207,7101,546,12632,199393,62325,000-29,999225,9041,867,527188,9141,409,67136,990457,85630,000-34,999199,7001,734,181160,9291,203,54738,771530,63335,000-39,999168,9351,521,461126,768948,07742,167573,38340,000-44,999144,4591,334,595105,613790,43038,846544,16545,000-49,999111,1851,043,23778,597586,12832,588457,10950,000-54,99983,821785,75159,586446,15524,235339,59755,000-59,99969,571710,05042,447316,91527,124393,13560,000-64,99952,849589,00430,591229,33622,258359,66765,000-74,99977,121886,97241,154308,65235,967578,32175,000-99,99996,4871,183,90250,624378,62045,863805,282100,000-149,99960,375842,57030,243226,25730,132616,313150,000-199,99919,201262,0639,58871,5359,613190,528200,000-499,99922,094446,9909,19668,59612,898378,394500,000-999,9994,575118,4101,58511,8162,990106,5941,000,000-4,999,9992,491148,5056825,0841,809143,4225,000,000-9,999,99917933,6652619515333,47010,000,000and over82174,87575375174,822Total2,477,655$21,198,2072,005,112$13,742,212472,543$7,455,9951/ New York itemized deductions are federal deductions less state, local and foreign income taxes paid and other subtraction adjustments, plus additional adjustments,less the New York itemized deduction adjustment (if applicable).

Table 41Table 41: Itemized Deductions by New York Adjusted Gross Income Class - Single - Full-Year ResidentTable 41: Itemized Deductions by New York Adjusted Gross Income Class - Single - Full-Year ResidentTaxable Returns in 2002Taxable Returns in 2002 (Cont'd)(Dollar Data in Thousands)(Dollar Data in Thousands)Medical &Total FederalIncome Taxes & SubtractionAdditionDental ExpensesTaxes PaidInterest PaidDeductions 2/Adjustments 3/Adjustments 4/NYAGI ClassNumberAmountNumberAmountNumberAmountNYAGI ClassAmountNumberAmountNumberAmountLess than$10,000472$1,4701,417$3,868472$2,198Less than$10,000$11,5571,181$1,1610$0$10,000-14,9997,59525,84513,45437,3156,51021,177$10,000-14,999139,00611,7188,28521751415,000-19,99911,28139,12221,87859,6089,74353,78215,000-19,999254,85220,51117,0850020,000-24,99914,13455,49031,923110,12013,10081,25120,000-24,999435,27430,75142,1330025,000-29,99911,86541,53836,757115,33813,49380,25025,000-29,999514,24435,59457,54023361730,000-34,99914,17448,01838,562142,66719,802120,74830,000-34,999592,77037,31263,1790035,000-39,9999,69235,17042,167174,73521,424144,86435,000-39,999667,24940,97795,3040040,000-44,9998,76225,30238,846177,67721,614135,94940,000-44,999644,53337,970102,7921463945,000-49,9996,03532,04132,453155,85217,836124,37845,000-49,999547,78231,78391,70113427350,000-54,9993,33916,92624,235135,51314,591108,09350,000-54,999422,11124,23582,7480055,000-59,9993,3449,98427,124167,18416,101116,29355,000-59,999495,13326,876101,9980060,000-64,9992,52714,14922,258164,36415,400122,12660,000-64,999463,81222,138104,1440065,000-74,9992,99713,20235,967269,70724,439182,68165,000-74,999751,36635,275173,6210075,000-99,9993,30229,47545,771435,72232,012287,98475,000-99,9991,089,74944,487285,38300100,000-149,9992,21246,74029,953410,52623,914263,808100,000-149,999980,58629,594292,8721201,083150,000-199,99967217,0529,613186,5937,34692,063150,000-199,999391,8289,319137,89700200,000-499,99941631,42712,818444,90210,565193,227200,000-499,999830,79112,627325,61548265500,000-999,9998012,6862,990234,6832,58979,148500,000-999,999386,8602,950176,846321421,000,000-4,999,999203,2011,805391,8041,55778,6441,000,000-4,999,999585,3131,797298,815343475,000,000-9,999,99900153113,70013115,8435,000,000-9,999,999154,15415287,222d/d/10,000,000and over0075220,3006450,24810,000,000and over526,45975177,635d/d/Total102,918$498,835470,219$4,152,176272,702$2,354,754Total$10,885,429457,320$2,723,974969$4,108CharitableNew York Itemized DeductionNew York ItemizedContributionsOther Deductions 1/AdjustmentDeductionsNYAGI ClassNumberAmountNumberAmountNYAGI ClassNumberAmountNumberAmountLess than$10,000945$976708$3,044Less than$10,0000$01,417$10,397$10,000-14,99912,36926,4287,37828,241$10,000-14,9990013,888131,23515,000-19,99920,34042,22111,79460,12015,000-19,9990022,562237,76820,000-24,99929,30359,88220,409128,53020,000-24,9990032,199393,14125,000-29,99934,19883,90428,615193,30025,000-29,9990036,990457,32130,000-34,99936,47892,26427,932189,10230,000-34,9990038,771529,59135,000-39,99939,61792,60229,925220,25235,000-39,9990042,167571,94540,000-44,99936,218100,18927,017205,46840,000-44,9990038,846541,78045,000-49,99929,77172,24822,798163,22145,000-49,9990032,588456,35350,000-54,99923,24662,24815,58099,33050,000-54,9990024,235339,36355,000-59,99926,00969,38818,578132,61055,000-59,9990027,124393,13560,000-64,99921,65766,61114,43896,69060,000-64,9990022,258359,66765,000-74,99934,814115,81424,554170,51365,000-74,9990035,967577,74575,000-99,99944,120137,38526,967199,40375,000-99,9990045,863804,366100,000-149,99928,697116,27915,186146,201100,000-149,99930,13272,84730,132688,798150,000-199,9999,19353,8403,98853,101150,000-199,9999,61363,4849,613253,931200,000-499,99912,435135,7694,57189,120200,000-499,99912,898127,05312,898505,440500,000-999,9992,93374,61192235,483500,000-999,9992,990103,5632,990210,1561,000,000-4,999,9991,769150,87147855,2021,000,000-4,999,9991,809143,4231,809286,8455,000,000-9,999,99914949,795266,0835,000,000-9,999,99915333,47015366,93910,000,000and over75291,1751726,57710,000,000and over75174,82375349,645Total444,335$1,894,500301,879$2,301,593Total57,670$718,661472,543$8,165,5631/ Includes casualty and theft losses, job expenses, miscellaneous deductions and other adjustments.2/ Amount of federal itemized deductions after federal limitation (where applicable).3/ State, local and foreign taxes paid and other subtraction adjustments.4/ Addition adjustments to federal deductions are due to differences between federal and state law.d/ Tax Law secrecy provisions prohibit disclosure.

Table 42Table 42: Major Items by New York Adjusted Gross Income Class - Married Filing Jointly and Surviving SpousesFull-Year Resident Taxable Returns in 2002(Dollar Data in Thousands)New YorkDependentNYAGI ClassTaxpayersNYAGIDeductionsExemptionsLess than$15,0003,414$50,130$48,476$0$15,000-19,99958,4841,048,020834,0586,65120,000-24,99973,6481,664,9121,062,43631,01125,000-29,99998,2172,725,8401,433,82080,94030,000-34,999113,4893,698,5891,691,288135,34635,000-39,999112,5664,214,7001,688,979124,86440,000-44,999114,0324,844,7561,716,542144,37145,000-49,999115,2885,473,5211,788,844137,46450,000-54,999113,2605,935,9991,804,927149,86355,000-59,999108,1436,219,3931,698,211134,43960,000-64,999110,7626,919,9071,792,521139,79065,000-74,999203,89014,266,3653,359,761258,51375,000-99,999383,62233,203,6396,797,582501,993100,000-149,999324,70038,981,2056,721,748419,496150,000-199,999108,28418,486,3022,751,159141,337200,000-499,999117,46634,412,7203,181,763151,652500,000-999,99925,62117,471,498782,33533,9311,000,000-4,999,99914,41027,043,307912,25319,7175,000,000-9,999,9991,0437,091,116259,4191,54010,000,000and over53612,770,761579,217711Total2,200,883$246,489,047$40,905,422$2,613,644TaxableTax BeforeTaxTax AfterNYAGI ClassIncomeCreditsCredits 1/CreditsLess than$15,000$1,654$64$0$64$15,000-19,999207,3118,2642,8315,43320,000-24,999571,46522,8255,00917,81625,000-29,9991,211,08048,39710,36538,03230,000-34,9991,871,95475,5916,20469,38635,000-39,9992,400,85799,7734,06795,70640,000-44,9992,983,842129,9076,537123,37045,000-49,9993,547,213162,1877,109155,07850,000-54,9993,981,209188,3616,184182,17755,000-59,9994,386,743216,0867,192208,89560,000-64,9994,987,596254,5566,496248,06165,000-74,99910,648,091568,21713,099555,11875,000-99,99925,904,0641,470,26135,7511,434,510100,000-149,99931,839,9612,026,40858,5861,967,822150,000-199,99915,593,8061,068,12237,9541,030,168200,000-499,99931,079,3052,128,87497,0702,031,804500,000-999,99916,655,2321,140,87071,2341,069,6361,000,000-4,999,99926,111,3381,788,619122,5661,666,0535,000,000-9,999,9996,830,158467,86533,294434,57110,000,000and over12,190,834835,07259,941775,131Total$203,003,712$12,700,321$591,491$12,108,8301/ Includes the household, resident and other nonrefundable credits, as well as the real property, child and dependent care, earned income, farmers' school tax,college tuition and various refundable credits for new businesses.

Table 43Table 43: Federal Components of Income by New York Adjusted Gross Income Class - Married Filing JointlyTable 43: Federal Components of Income by New York Adjusted Gross Income Class - Married Filing Jointlyand Surviving Spouses - Full-Year Resident Taxable Returns in 2002and Surviving Spouses - Full-Year Resident Taxable Returns in 2002 (Cont'd)(Dollar Data in Thousands)(Dollar Data in Thousands)FederalBusiness and Farm IncomeGrossWagesInterestDividendsNet ProfitNet LossPensions and Annuities 3/NYAGI ClassTaxpayersIncomeNumberAmountNumberAmountNumberAmountNYAGI ClassNumberAmountNumberAmountNumberAmountLess than$15,0003,414$175,2131,593$14,2653,414$12,3852,276$4,136Less than$15,000455$4,2650$03,414$105,085$15,000-19,99958,4841,902,08442,090616,57545,576141,83926,65976,810$15,000-19,9999,355106,9363,10013,15032,688733,49420,000-24,99973,6482,543,13856,5621,127,41051,644174,22428,03472,80020,000-24,99914,165212,4192,85210,12332,052638,37925,000-29,99998,2173,622,36786,3692,240,25862,750138,37732,61988,78825,000-29,99915,831182,9554,84227,68431,532635,66630,000-34,999113,4894,479,488104,2913,117,44877,982111,93931,45859,06330,000-34,99921,123283,8884,60235,97425,513520,20835,000-39,999112,5665,100,519103,0703,640,62476,724157,01632,53095,79035,000-39,99917,406221,5566,18028,98528,234590,22440,000-44,999114,0325,582,438108,3114,300,92579,766101,48733,88868,82940,000-44,99915,781214,6817,17558,01227,673504,82045,000-49,999115,2886,290,478108,9444,769,47086,933133,84334,25461,40545,000-49,99919,050296,9466,38545,58929,055552,23850,000-54,999113,2606,577,718109,9185,308,31186,82484,30538,70454,06250,000-54,99916,102281,3526,23541,12726,427406,33155,000-59,999108,1436,780,747105,1615,654,89684,40372,46038,13662,64555,000-59,99914,354203,5136,49635,03125,168407,35860,000-64,999110,7627,445,677107,3326,292,69289,27898,97337,81870,29660,000-64,99916,564193,4765,91923,38421,521398,88965,000-74,999203,89015,278,572198,54413,020,002174,692175,52878,786123,89565,000-74,99926,312437,41311,44049,89641,276773,63375,000-99,999383,62235,312,585377,38030,628,909349,101394,812179,093241,90175,000-99,99955,4891,045,47918,95799,75377,0001,394,035100,000-149,999324,70041,186,945315,67434,845,370305,849493,612185,446329,551100,000-149,99950,6631,619,61517,48986,12965,8631,400,651150,000-199,999108,28419,718,060103,29615,083,109104,256273,77174,484310,274150,000-199,99923,6811,100,9226,45652,99722,554655,309200,000-499,999117,46636,717,289108,10624,614,818114,689693,80096,884704,587200,000-499,99927,3022,521,2356,71584,83523,267910,968500,000-999,99925,62118,505,21722,27110,434,09025,365485,86223,753475,434500,000-999,9995,565945,5991,39039,8634,824271,0581,000,000-4,999,99914,41027,990,78812,24413,984,79114,3391,013,22713,906871,2241,000,000-4,999,9992,579748,68980448,9012,715199,4185,000,000-9,999,9991,0437,246,1359193,293,3171,040332,1751,026276,2455,000,000-9,999,999201151,1046620,38223514,92510,000,000and over53613,062,9734784,379,412536810,000532592,96910,000,000and over101606,2644125,07112316,451Total2,200,883$265,485,6552,072,561$187,367,4931,835,168$5,906,917990,290$4,641,794Total352,079$11,378,306117,146$827,963521,135$11,129,254Capital Gain (Loss) 1/Rent, Royalties and Partnership Income 2/Net GainNet LossNet GainNet LossOther Income 4/Federal Adjustment 5/Federal AdjustedNYAGI ClassNumberAmountNumberAmountNumberAmountNumberAmountNYAGI ClassNumberAmountNumberAmountGross IncomeLess than$15,0001,593$1,746228$683228$505455$214Less than$15,0003,414$33,428455$294$174,624$15,000-19,99911,89635,4108,67919,9045,18325,4624,45267,550$15,000-19,99932,447244,82213,10721,3391,859,40720,000-24,99911,24459,13412,09234,5779,78654,7586,09173,21520,000-24,99937,620255,45322,55766,4752,410,18825,000-29,99911,13939,77612,87438,3087,77676,9259,18376,49325,000-29,99949,891294,08927,38068,0183,486,33130,000-34,9998,78444,34713,80036,30910,875113,06014,425144,77330,000-34,99955,577359,17935,28987,4114,304,66735,000-39,99910,99941,02114,54243,7347,71188,29213,578126,19135,000-39,99959,937390,25432,17374,6544,951,21240,000-44,99910,61651,03414,09350,46410,067116,11510,56689,51540,000-44,99961,635343,30532,66379,2345,423,97145,000-49,9999,93453,69315,32540,63610,400142,75010,59194,38045,000-49,99965,239365,74038,01894,9976,100,48550,000-54,99912,38866,43714,49033,0638,91697,24512,719106,14350,000-54,99965,734363,64135,61696,3666,384,98655,000-59,99912,76470,73112,72325,6767,987100,66810,32476,24055,000-59,99964,050272,25732,50173,1686,634,41260,000-64,99910,50275,55414,89432,9538,37796,43110,26569,90660,000-64,99961,641264,57540,38281,0337,283,61165,000-74,99925,367153,52833,02775,90017,633270,87321,348226,21365,000-74,999127,365521,26566,877154,44314,969,68575,000-99,99948,083308,24874,696179,28135,271607,91338,251327,77275,000-99,999243,964850,613156,604447,48234,417,622100,000-149,99951,190527,84687,383216,14141,3611,209,12331,970305,391100,000-149,999206,781802,018136,957566,82240,053,302150,000-199,99922,670413,35438,946101,28524,3121,290,6887,586133,547150,000-199,99968,035515,19341,915363,26918,991,522200,000-499,99930,1431,546,45556,283180,79542,9604,705,97010,849356,149200,000-499,99985,433890,21550,563751,02035,215,249500,000-999,9998,2761,338,36514,79160,83314,1004,073,6033,315259,951500,000-999,99920,911481,55513,033360,29817,784,6211,000,000-4,999,9995,6043,476,6688,19653,7208,8467,337,1692,703462,3291,000,000-4,999,99912,604662,6797,701261,87427,467,0415,000,000-9,999,9995501,577,8264755,1346291,629,374303174,6195,000,000-9,999,999951151,53855919,7677,206,60110,000,000and over3534,464,55817920,5423162,432,156183441,81510,000,000and over490225,78431722,80713,017,359Total304,100$14,352,298447,718$1,250,520272,735$24,469,303219,164$3,657,485Total1,323,723$8,285,466784,670$3,690,792$258,104,0711/ Lines 7-8 on tax form IT-201; includes other gains and losses and capital gain distributions.3/ Includes IRA Distributions.2/ Includes estate and trust income.4/ Includes State and local income tax refunds, alimony, unemployment compensation, taxable social security benefits, other income and income not allocated.5/ Includes IRA deduction, medical savings account deduction, moving expenses, one-half of self-employment tax, self-employed health insurance deduction,Keogh and self-employed SEP and SIMPLE plans, penalty on early withdrawal of savings, and alimony paid.

Table 44Table 44: New York Modifications to Federal Income by New York Adjusted Gross Income Class - Married FilingJointly and Surviving Spouses - Full-Year Resident Taxable Returns in 2002(Dollar Data In Thousands)AdditionsSubtractionsPublic EmployeeTaxableState & LocalRetirementState & LocalGovernment PensionBond InterestSystem ContributionsOther NY AdditionsIncome Tax RefundsExclusionNYAGI ClassNumberAmountNumberAmountNumberAmountNumberAmountNumberAmountLess than$15,0000$00$0228$19455$2701,366$33,212$15,000-19,9996761,5161,1274831,89538310,6067,9589,588256,13620,000-24,9991,5755,7384,3102,0662,7832,31713,5629,6117,581210,62825,000-29,9991,6761,3337,2074,7734,10956923,29418,7279,440296,87830,000-34,9998364,0756,7885,5355,6464,77427,41826,3007,736167,76335,000-39,99953917711,1109,8444,1395,08932,36424,1917,512193,76840,000-44,9991,0331,1039,1788,6985,5581,63938,85331,2896,569206,47345,000-49,99957283813,19711,2807,0492,26646,05735,5448,114195,18250,000-54,9999901,26215,05517,2905,7212,96747,33937,2135,905130,32855,000-59,99980097514,37515,5275,7333,87245,48438,6066,104153,87160,000-64,9997642,28319,09322,0358,5256,52745,07035,2784,642132,57265,000-74,9992,0081,67634,28949,91014,5537,159103,57978,9497,908182,34075,000-99,9995,18113,31370,645116,57035,38320,107206,788173,68618,057492,513100,000-149,9997,25925,80759,984125,07140,71428,737174,333188,75813,202347,986150,000-199,9994,65222,91013,58129,68616,85927,07056,051108,3114,23595,143200,000-499,99910,46365,5317,94515,67527,61695,68972,449262,8663,29982,880500,000-999,9994,00248,5177091,26410,000122,26518,125186,78449512,2801,000,000-4,999,9994,03983,6851802957,117282,72311,291310,7001815,0695,000,000-9,999,99945925,859d/d/58289,88985080,737d/d/10,000,000and over28953,676d/d/344378,018446145,658d/d/Total47,812$360,284288,783$436,025204,559$1,082,961974,418$1,801,683121,940$3,195,231SubtractionsTaxable SocialFederal BondPension & AnnuityOther NYSecurity IncomeInterest SubtractionsExclusionSubtractionsNYAGI ClassNumberAmountNumberAmountNumberAmountNumberAmountLess than$15,0003,186$33,219910$1,6472,959$56,1660$0$15,000-19,99922,828206,4042,6508,80523,667327,5241,1276,94820,000-24,99922,265227,8605,95326,29922,011279,4695941,19425,000-29,99926,923234,5326,69518,07518,181192,7131,2114,84730,000-34,99926,759225,0236,21510,73412,544177,5871,8838,43035,000-39,99925,314274,5414,90938,44115,336194,3992,12624,08240,000-44,99920,049232,9584,53011,3279,230103,3441,4041,57645,000-49,99916,919236,2775,50344,42510,809122,1361,0801,39850,000-54,99914,121178,4145,22614,7519,044105,7131,0322,62955,000-59,9999,870129,7456,05914,2476,65693,4941,3671,17060,000-64,9998,136125,7233,98021,6684,98072,7551,7594,08665,000-74,99918,994274,11711,01818,49912,793195,1651,9246,45175,000-99,99924,296352,53523,86874,54517,948219,6866,72419,944100,000-149,99919,706328,37322,78755,57716,410238,3637,57028,963150,000-199,9999,304181,4279,55434,0676,916105,3814,56718,110200,000-499,99912,230243,61115,62394,5459,305144,0849,49667,995500,000-999,9993,16167,5436,14284,0192,44442,0044,14667,1151,000,000-4,999,9992,00144,5115,475203,0821,38623,4973,675191,4005,000,000-9,999,9991623,72759168,1211151,98538275,86310,000,000and over972,245365198,004691,257238330,898Total286,322$3,602,786148,059$1,041,668202,804$2,696,73952,307$863,742d/ Tax Law secrecy provsions prohibit disclosure.

Table 45Table 45: New York State Deductions by New York Adjusted Gross Income Class - Married Filing Jointly andSurviving Spouses - Full-Year Resident Taxable Returns in 2002(Dollar Data in Thousands)New York DeductionsTotal with New York DeductionsStandardItemized 1/NYAGI ClassNumberAmountNumberAmountNumberAmountLess than$15,0003,414$48,4763,414$48,4760$0$15,000-19,99958,484834,05856,433801,3512,05132,70620,000-24,99973,6481,062,43668,270969,4405,37892,99525,000-29,99998,2181,433,82088,2141,252,63610,004181,18430,000-34,999113,4901,691,28899,1071,407,31614,383283,97335,000-39,999112,5661,688,97997,6041,385,97314,962303,00640,000-44,999114,0331,716,54295,9241,362,11518,109354,42745,000-49,999115,2881,788,84491,2831,296,21624,005492,62750,000-54,999113,2601,804,92785,8101,218,50527,450586,42155,000-59,999108,1441,698,21184,2401,196,20323,904502,00860,000-64,999110,7621,792,52181,2851,154,24429,477638,27765,000-74,999203,8903,359,761143,0232,030,92360,8671,328,83875,000-99,999383,6226,797,582218,7923,106,846164,8303,690,735100,000-149,999324,6996,721,748128,3621,822,746196,3374,899,003150,000-199,999108,2852,751,15930,671435,52377,6142,315,635200,000-499,999117,4663,181,76334,546490,55482,9202,691,209500,000-999,99925,621782,3358,757124,35116,864657,9841,000,000-4,999,99914,410912,2533,15044,73011,260867,5235,000,000-9,999,9991,043259,419991,406944258,01310,000,000and over536579,21736511500578,706Total2,200,883$40,905,4221,419,025$20,150,152781,858$20,755,2711/ New York itemized deductions are federal deductions less state, local and foreign income taxes paid and other subtraction adjustments, plus additional adjustments,less the New York itemized deduction adjustment (if applicable).

Table 46Table