New York income tax: rates and Long Island filing questions
For tax year 2025, New York’s selector distinguishes IT-201 resident returns from IT-203 nonresident/part-year returns. It then directs filers to a tax table, a rate schedule or a separate tax computation based on income.
Sources checked . General information maintained by Long Island Tax with AI assistance. We are an independent directory, not a government agency or tax adviser. Verify the instructions for your tax year and circumstances.
Which New York table applies to Long Island residents?
For tax year 2025, New York’s selector distinguishes IT-201 resident returns from IT-203 nonresident/part-year returns. It then directs filers to a tax table, a rate schedule or a separate tax computation based on income.
Do not copy a withholding table into the annual return calculation or treat one marginal bracket as the tax on all income. Use the tax-year-specific return and filing status.
- Choose the official year and filing route
- Check the source for your return type and tax year before calculating or filing. Open the official guidance
Nassau and Suffolk are not New York City
New York State residents are taxed on all income; nonresidents are taxed on New York-source income. Working in New York City does not by itself make a Nassau or Suffolk resident subject to NYC resident income tax.
An actual move into or out of NYC can change the filing task. Tell the preparer about residence dates, permanent homes and work locations instead of selecting a city tax solely from the employer’s address.
- Choose the official year and filing route
- Check the source for your return type and tax year before calculating or filing. Open the official guidance
Other New York filing questions remain separate
The state’s selector separately addresses NYC/Yonkers tax and metropolitan commuter transportation mobility tax. MCTMT can be relevant to self-employment; it is not a blanket extra tax on every Long Island wage earner.
Use the retirement guide for distribution questions and the capital-gains guide for property or investment sales. A nonresident real-estate sale can also require a transaction-stage estimated payment separate from the annual return.
- Choose the official year and filing route
- Check the source for your return type and tax year before calculating or filing. Open the official guidance
Records for a useful preparation quote
- Federal return, W-2s and 1099s for the income year being filed.
- Residence and work locations/dates, prior state returns and carryover schedules.
- Withholding, estimated-payment receipts, extensions and any notices.
- A list of state, local and other-state returns included in the quoted fee.
Ask a professional about your situation
Ask whether the practice handles this tax, transaction, location and year. Agree in writing who checks the records, prepares each return and handles any notice. General listings do not verify specialist expertise or eligibility.
Compare professional qualifications and questions to ask. Keep personal tax documents private; this directory does not receive returns, identity documents or portal credentials.
Related guides
Official sources and applicability
- New York 2025 tax-table selector — IT-201/IT-203, table versus schedule versus tax computation, separate NYC/Yonkers and MCTMT routes.
Tax year 2025; later-year withholding publications are not a 2025 return table. Checked 2026-10-24. - New York filing and residency FAQs — Residents taxed on all income; nonresidents on New York sources including New York realty; NYC resident tax distinction.
Official guidance reviewed October 24, 2026; check the applicable year and transaction. Checked 2026-10-24. - New York estimated-tax forms — IT-2105 individual estimates and separate IT-2663 real-property/IT-2664 co-op nonresident sale forms.
Official guidance reviewed October 24, 2026; check the applicable year and transaction. Checked 2026-10-24.
Next source review due 2026-11-23, and before promotion for a new tax year. To report an outdated resource, contact the directory without sending personal tax information.