| IT-150 Filers |
| New York State Tax |
| Line 21(NYS adjusted gross income) $100,000 or LESS |
AND line 26 (NYS taxable income) is LESS than $65,000 |
NYS tax table (enter amount on line 27) |
| AND line 26 (NYS taxable income) $65,000 or MORE |
NYS tax rate schedule (enter amount on line 27) |
| Line 21(NYS adjusted gross income) MORE than $100,000 |
Use the NYS tax computation (enter amount on line 27) |
|
| New York City Resident Tax |
| Line 26 (NYS taxable income) LESS than $65,000 |
NYC tax table (enter amount on line 30) |
|
| Line 26 (NYS taxable income) $65,000 or MORE |
NYC tax rate schedule
(enter amount on line 30) |
|
| Married and filing a joint NYS return and one spouse was
a full-year New York City resident in 2007 and the other was a
nonresident for all of 2007 |
See special instructions
for line 30 (page 39) |
|
| Yonkers Tax |
| Full year or part-year Yonkers resident |
See special instructions (pages 27 and 98) |
|
| IT-201 Filers |
| New York State Tax |
| Line 33(NYS adjusted gross income) $100,000 or LESS |
AND line 38(NYS taxable income) is LESS than $65,000 |
NYS tax table (enter amount on line 39) |
| AND line 38 (NYS taxable income) $65,000 or MORE |
NYS tax rate schedule (enter amount on line 39) |
| Line 33(NYS adjusted gross income) MORE than $100,000 |
Use the NYS tax computation (enter amount on line 27) |
|
| New York City Resident Tax |
| Line 38 (NYS taxable income) LESS than $65,000 |
NYC tax table (enter amount on line 47) |
|
| Line 38 (NYS taxable income) $65,000 or MORE |
NYC tax rate schedule
(enter amount on line 47) |
|
| Married and filing a joint NYS return and one spouse was
a full-year New York City resident in 2007 and the other was a
nonresident for all of 2007 |
See special instructions for line 51 (page 98) |
|
| Part-year NYC residents |
See special instructions
for line 51 (page 98) |
|
| Yonkers Tax |
| Full year or part-year Yonkers resident, or conducted a
trade or business as individual or member of a partnership in Yonkers |
See special instructions (pages 27 and 98) |
|
| IT-203 Filers |
| New York State Tax |
| Line 32 (NYS adjusted gross income) $100,000 or LESS |
AND line 37 (NYS taxable income) is LESS than $65,000 |
NYS tax table (enter amount on line 38) |
| AND line 37 (NYS taxable income) $65,000 or MORE |
NYS tax rate schedule (enter amount on line 38) |
| Line 32 (NYS adjusted gross income) MORE than $100,000 |
Use the NYS tax computation (enter amount on line 38) |
|
| New York City or Yonkers Tax |
| Subject to New York City or Yonker’s tax |
See IT-203 instructions
(pages 41 and 42) |
|
