N.Y. Tax Law § 601
If the New York taxable income is: | The tax is: |
Not over $17,150 | 4% of the New York taxable income |
Over $17,150 but not over $23,600 | $686 plus 4.5% of excess over $17,150 |
Over $23,600 but not over $27,900 | $976 plus 5.25% of excess over$23,600 |
Over $27,900 but not over $43,000 | $1,202 plus 5.9% of excess over $27,900 |
Over $43,000 but not over $161,550 | $2,093 plus 6.33% of excess over $43,000 |
Over $161,550 but not over $323,200 | $9,597 plus 6.57% of excess over $161,550 |
Over $323,200 but not over $2,155,350 | $20,218 plus 6.85% of excess over $323,200 |
Over $2,155,350 | $145,720 plus 8.82% of excess over $2,155,350 |
If the New York taxable income is: | The tax is: |
Not over $17,150 | 4% of the New York taxable income |
Over $17,150 but not over $23,600 | $686 plus 4.5% of excess over $17,150 |
Over $23,600 but not over $27,900 | $976 plus 5.25% of excess over $23,600 |
Over $27,900 but not over $43,000 | $1,202 plus 5.9% of excess over $27,900 |
Over $43,000 but not over $161,550 | $2,093 plus 6.21% of excess over $43,000 |
Over $161,550 but not over $323,200 | $9,455 plus 6.49% of excess over $161,550 |
Over $323,200 but not over $2,155,350 | $19,946 plus 6.85% of excess over $323,200 |
Over $2,155,350 | $145,448 plus 8.82% of excess over $2,155,350 |
If the New York taxable income is: | The tax is: |
Not over $17,150 | 4% of the New York taxable income |
Over $17,150 but not over $23,600 | $686 plus 4.5% of excess over |
$17,150 | |
Over $23,600 but not over $27,900 | $976 plus 5.25% of excess over |
$23,600 | |
Over $27,900 but not over $43,000 | $1,202 plus 5.9% of excess over |
$27,900 | |
Over $43,000 but not over $161,550 | $2,093 plus 6.09% of excess over |
$43,000 | |
Over $161,550 but not over $323,200 | $9,313 plus 6.41% of excess over |
$161,550 | |
Over $323,200 but not over | $19,674 plus 6.85% of excess |
$2,155,350 | $323,200 over |
Over $2,155,350 | $145,177 plus 8.82% of excess over $2,155,350 |
If the New York taxable income is: | The tax is: |
Not over $17,150 | 4% of the New York taxable income |
Over $17,150 but not over $23,600 | $686 plus 4.5% of excess over $17,150 |
Over $23,600 but not over $27,900 | $976 plus 5.25% of excess over $23,600 |
Over $27,900 but not over $43,000 | $1,202 plus 5.9% of excess over $27,900 |
Over $43,000 but not over $161,550 | $2,093 plus 5.97% of excess over $43,000 |
Over $161,550 but not over $323,200 | $9,170 plus 6.33% of excess over $161,550 |
Over $323,200 but not over $2,155,350 | $19,403 plus 6.85% of excess over $323,200 |
Over $2,155,350 but not over $5,000,000 | $144,905 plus 9.65% of excess over $2,155,350 |
Over $5,000,000 but not over $25,000,000 | $419,414 plus 10.30% of excess over $5,000,000 |
Over $25,000,000 | $2,479,414 plus 10.90% of excess over $25,000,000 |
If the New York taxable income is: | The tax is: |
Not over $17,150 | 4% of the New York taxable income |
Over $17,150 but not over $23,600 | $686 plus 4.5% of excess over $17,150 |
Over $23,600 but not over $27,900 | $976 plus 5.25% of excess over $23,600 |
Over $27,900 but not over $161,550 | $1,202 plus 5.85% of excess over $27,900 |
Over $161,550 but not over $323,200 | $9,021 plus 6.25% of excess over $161,550 |
Over $323,200 but not over $2,155,350 | $19,124 plus 6.85% of excess over $323,200 |
Over $2,155,350 but not over $5,000,000 | $144,626 plus 9.65% of excess over $2,155,350 |
Over $5,000,000 but not over $25,000,000 | $419,135 plus 10.30% of excess over $5,000,000 |
Over $25,000,000 | $2,479,135 plus 10.90% of excess over $25,000,000 |
If the New York taxable income is: | The tax is: |
Not over $17,150 | 4% of the New York taxable income |
Over $17,150 but not over $23,600 | $686 plus 4.5% of excess over $17,150 |
Over $23,600 but not over $27,900 | $976 plus 5.25% of excess over $23,600 |
Over $27,900 but not over $161,550 | $1,202 plus 5.5% of excess over |
Over $161,550 but not over $323,200 | $27,900 $8,553 plus 6.00% of excess over $161,550 |
Over $323,200 but not over $2,155,350 | $18,252 plus 6.85% of excess over $323,200 |
Over $2,155,350 but not over $5,000,000 | $143,754 plus 9.65% of excess over $2,155,350 |
Over $5,000,000 but not over $25,000,000 | $418,263 plus 10.30% of excess over $5,000,000 |
Over $25,000,000 | $2,478,263 plus 10.90% of excess over $25,000,000 |
If the New York taxable income is: | The tax is: |
Not over $17,150 | 4% of the New York taxable income |
Over $17,150 but not over $23,600 | $686 plus 4.5% of excess over $17,150 |
Over $23,600 but not over $27,900 | $976 plus 5.25% of excess over $23,600 |
Over $27,900 but not over $161,550 | $1,202 plus 5.5% of excess over $27,900 |
Over $161,550 but not over $323,200 | $8,553 plus 6.00% of excess over $161,550 |
Over $323,200 but not over $2,155,350 | $18,252 plus 6.85% of excess over $323,200 |
Over $2,155,350 | $143,754 plus 8.82% of excess over $2,155,350 |
If the New York taxable income is: | The tax is: |
Not over $17,150 | 4% of the New York taxable income |
Over $17,150 but not over $23,600 | $686 plus 4.5% of excess over $17,150 |
Over $23,600 but not over $27,900 | $976 plus 5.25% of excess over $23,600 |
Over $27,900 but not over $161,550 | $1,202 plus 5.5% of excess over $27,900 |
Over $161,550 but not over $323,200 | $8,553 plus 6.00% of excess over $161,550 |
Over $323,200 but not over $2,155,350 | $18,252 plus 6.85% of excess over $323,200 |
Over $2,155,350 but not over $5,000,000 | $143,754 plus 9.65% of excess over $2,155,350 |
Over $5,000,000 but not over $25,000,000 | $418,263 plus 10.30% of excess over $5,000,000 |
Over $25,000,000 | $2,478,263 plus 10.90% of excess over $25,000,000 |
If the New York taxable income is: | The tax is: |
Not over $17,150 | 4% of the New York taxable income |
Over $17,150 but not over $23,600 | $686 plus 4.5% of excess over $17,150 |
Over $23,600 but not over $27,900 | $976 plus 5.25% of excess over $23,600 |
Over $27,900 but not over $161,550 | $1,202 plus 5.5% of excess over $27,900 |
Over $161,550 but not over $323,200 | $8,553 plus 6.00% of excess over $161,550 |
Over $323,200 but not over $2,155,350 | $18,252 plus 6.85% of excess over $323,200 |
Over $2,155,350 | $143,754 plus 8.82% of excess over $2,155,350 |
If the New York taxable income is: | The tax is: |
Not over $12,800 | 4% of the New York taxable income |
Over $12,800 but not over $17,650 $12,800 | $512 plus 4.5% of excess over |
Over $17,650 but not over $20,900 | $730 plus 5.25% of excess over $17,650 |
Over $20,900 but not over $32,200 $20,900 | $901 plus 5.9% of excess over |
Over $32,200 but not over $107,650 | $1,568 plus 6.33% of excess over $32,200 |
Over $107,650 but not over $269,300 | $6,344 plus 6.57% of excess over $107,650 |
Over $269,300 but not over $1,616,450 | $16,964 plus 6.85% of excess over $269,300 |
Over $1,616,450 | $109,244 plus 8.82% of excess over $1,616,450 |
If the New York taxable income is: | The tax is: |
Not over $12,800 | 4% of the New York taxable income |
Over $12,800 but not over $17,650 $12,800 | $512 plus 4.5% of excess over |
Over $17,650 but not over $20,900 | $730 plus 5.25% of excess over $17,650 |
Over $20,900 but not over $32,200 $20,900 | $901 plus 5.9% of excess over |
Over $32,200 but not over $107,650 | $1,568 plus 6.21% of excess over $32,200 |
Over $107,650 but not over $269,300 | $6,253 plus 6.49% of excess over $107,650 |
Over $269,300 but not over $1,616,450 | $16,744 plus 6.85% of excess over$269,300 |
Over $1,616,450 | $109,024 plus 8.82% of excess over $1,616,450 |
If the New York taxable income is: | The tax is: |
Not over $12,800 | 4% of the New York taxable income |
Over $12,800 but not over $17,650 | $512 plus 4.5% of excess over $12,800 |
Over $17,650 but not over $20,900 | $730 plus 5.25% of excess over |
$17,650 | |
Over $20,900 but not over $32,200 | $901 plus 5.9% of excess over $20,900 |
Over $32,200 but not over $107,650 | $1,568 plus 6.09% of excess over |
$32,200 | |
Over $107,650 but not over $269,300 | $6,162 plus 6.41% of excess over |
$107,650 | |
Over $269,300 but not over | $16,524 plus 6.85% of |
$1,616,450 | excess over $269,300 |
Over $1,616,450 | $108,804 plus 8.82% of excess over $1,616,450 |
If the New York taxable income is: | The tax is: |
Not over $12,800 | 4% of the New York taxable income |
Over $12,800 but not over $17,650 | $512 plus 4.5% of excess over $12,800 |
Over $17,650 but not over $20,900 | $730 plus 5.25% of excess over $17,650 |
Over $20,900 but not over $32,200 | $901 plus 5.9% of excess over $20,900 |
Over $32,200 but not over $107,650 | $1,568 plus 5.97% of excess over |
$32,200 | |
Over $107,650 but not over $269,300 | $6,072 plus 6.33% of excess over $107,650 |
Over $269,300 but not over $1,616,450 | $16,304 plus 6.85% of excess over $269,300 |
Over $1,616,450 but not over $5,000,000 | $108,584 plus 9.65% of excess over $1,616,450 |
Over $5,000,000 but not over $25,000,000 | $435,097 plus 10.30% of excess over $5,000,000 |
Over $25,000,000 | $2,495,097 plus 10.90% of excess over $25,000,000 |
If the New York taxable income is: | The tax is: |
Not over $12,800 | 4% of the New York taxable income |
Over $12,800 but not over $17,650 | $512 plus 4.5% of excess over $12,800 |
Over $17,650 but not over $20,900 | $730 plus 5.25% of excess over $17,650 |
Over $20,900 but not over $107,650 | $901 plus 5.85% of excess over $20,900 |
Over $107,650 but not over $269,300 | $5,976 plus 6.25% of excess over $107,650 |
Over $269,300 but not over $1,616,450 | $16,079 plus 6.85% of excess over $269,300 |
Over $1,616,450 but not over $5,000,000 | $108,359 plus 9.65% of excess over $1,616,450 |
Over $5,000,000 but not over $25,000,000 | $434,871 plus 10.30% of excess over $5,000,000 |
Over $25,000,000 | $2,494,871 plus 10.90% of excess over $25,000,000 |
If the New York taxable income is: | The tax is: |
Not over $12,800 | 4% of the New York taxable income |
Over $12,800 but not over $17,650 | $512 plus 4.5% of excess over $12,800 |
Over $17,650 but not over $20,900 | $730 plus 5.25% of excess over $17,650 |
Over $20,900 but not over $107,650 | $901 plus 5.5% of excess over $20,900 |
Over $107,650 but not over $269,300 | $5,672 plus 6.00% of excess over $107,650 |
Over $269,300 but not over $1,616,450 | $15,371 plus 6.85% of excess over $269,300 |
Over $1,616,450 but not over $5,000,000 | $107,651 plus 9.65% of excess over $1,616,450 |
Over $5,000,000 but not over $25,000,000 | $434,163 plus 10.30% of excess over $5,000,000 |
Over $25,000,000 | $2,494,163 plus 10.90% of excess over $25,000,000 |
If the New York taxable income is: | The tax is: |
Not over $12,800 | 4% of the New York taxable income |
Over $12,800 but not over $17,650 | $512 plus 4.5% of excess over $12,800 |
Over $17,650 but not over $20,900 | $730 plus 5.25% of excess over $17,650 |
Over $20,900 but not over $107,650 | $901 plus 5.5% of excess over $20,900 |
Over $107,650 but not over $269,300 | $5,672 plus 6.00% of excess over $107,650 |
Over $269,300 but not over $1,616,450 | $15,371 plus 6.85% of excess over $269,300 |
Over $1,616,450 | $107,651 plus 8.82% of excess over $1,616,450 |
If the New York taxable income is: | The tax is: |
Not over $12,800 | 4% of the New York taxable income |
Over $12,800 but not over $17,650 | $512 plus 4.5% of excess over $12,800 |
Over $17,650 but not over $20,900 | $730 plus 5.25% of excess over $17,650 |
Over $20,900 but not over $107,650 | $901 plus 5.5% of excess over $20,900 |
Over $107,650 but not over $269,300 | $5,672 plus 6.00% of excess over $107,650 |
Over $269,300 but not over $1,616,450 | $15,371 plus 6.85% of excess over $269,300 |
Over $1,616,450 but not over $5,000,000 | $107,651 plus 9.65% of excess over $1,616,450 |
Over $5,000,000 but not over $25,000,000 | $434,163 plus 10.30% of excess over $5,000,000 |
Over $25,000,000 | $2,494,163 plus 10.90% of excess over $25,000,000 |
If the New York taxable income is: | The tax is: |
Not over $12,800 | 4% of the New York taxable income |
Over $12,800 but not over $17,650 | $512 plus 4.5% of excess over $12,800 |
Over $17,650 but not over $20,900 | $730 plus 5.25% of excess over $17,650 |
Over $20,900 but not over $107,650 | $901 plus 5.5% of excess over $20,900 |
Over $107,650 but not over $269,300 | $5,672 plus 6.00% of excess over $107,650 |
Over $269,300 but not over $1,616,450 | $15,371 plus 6.85% of excess over $269,300 |
Over $1,616,450 | $107,651 plus 8.82% of excess over $1,616,450 |
If the New York taxable income is: | The tax is: |
Not over $8,500 | 4% of the New York taxable income |
Over $8,500 but not over $11,700 | $340 plus 4.5% of excess over $8,500 |
Over $11,700 but not over $13,900 | $484 plus 5.25% of excess over $11,700 |
Over $13,900 but not over $21,400 | $600 plus 5.9% of excess over $13,900 |
Over $21,400 but not over $80,650 | $1,042 plus 6.33% of excess over $21,400 |
Over $80,650 but not over $215,400 | $4,793 plus 6.57% of excess over $80,650 |
Over $215,400 but not over $1,077,550 | $13,646 plus 6.85% of excess over $215,400 |
Over $1,077,550 | $72,703 plus 8.82% of excess over $1,077,550 |
If the New York taxable income is: | The tax is: |
Not over $8,500 | 4% of the New York taxable income |
Over $8,500 but not over $11,700 | $340 plus 4.5% of excess over$8,500 |
Over $11,700 but not over $13,900 | $484 plus 5.25% of excess over $11,700 |
Over $13,900 but not over $21,400 | $600 plus 5.9% of excess over $13,900 |
Over $21,400 but not over $80,650 | $1,042 plus 6.21% of excess over $21,400 |
Over $80,650 but not over $215,400 | $4,721 plus 6.49% of excess over $80,650 |
Over $215,400 but not over $1,077,550 | $13,467 plus 6.85% of excess over $215,400 |
Over $1,077,550 | $72,524 plus 8.82% of excess over $1,077,550 |
If the New York taxable income is: | The tax is: |
Not over $8,500 | 4% of the New York taxable income |
Over $8,500 but not over $11,700 | $340 plus 4.5% of excess over |
$8,500 | |
Over $11,700 but not over $13,900 | $484 plus 5.25% of excess over |
$11,700 | |
Over $13,900 but not over $21,400 | $600 plus 5.9% of excess over |
$13,900 | |
Over $21,400 but not over $80,650 | $1,042 plus 6.09% of excess over |
$21,400 | |
Over $80,650 but not over $215,400 | $4,650 plus 6.41% of excess over |
$80,650 | |
Over $215,400 but not over | $13,288 plus 6.85% of excess |
$1,077,550 | over $215,400 |
Over $1,077,550 | $72,345 plus 8.82% of excess over $1,077,550 |
If the New York taxable income is: | The tax is: |
Not over $8,500 | 4% of the New York taxable income |
Over $8,500 but not over $11,700 | $340 plus 4.5% of excess over $8,500 |
Over $11,700 but not over $13,900 | $484 plus 5.25% of excess over $11,700 |
Over $13,900 but not over $21,400 | $600 plus 5.9% of excess over $13,900 |
Over $21,400 but not over $80,650 | $1,042 plus 5.97% of excess over $21,400 |
Over $80,650 but not over $215,400 | $4,579 plus 6.33% of excess over $80,650 |
Over $215,400 but not over $1,077,550 | $13,109 plus 6.85% of excess over $215,400 |
Over $1,077,550 but not over $5,000,000 | $72,166 plus 9.65% of excess over $1,077,550 |
Over $5,000,000 but not over $25,000,000 | $450,683 plus 10.30% of excess over $5,000,000 |
Over $25,000,000 | $2,510,683 plus 10.90% of excess over $25,000,000 |
If the New York taxable income is: | The tax is: |
Not over $8,500 | 4% of the New York taxable income |
Over $8,500 but not over $11,700 | $340 plus 4.5% of excess over $8,500 |
Over $11,700 but not over $13,900 | $484 plus 5.25% of excess over $11,700 |
Over $13,900 but not over $80,650 | $600 plus 5.85% of excess over $13,900 |
Over $80,650 but not over $215,400 | $4,504 plus 6.25% of excess over $80,650 |
Over $215,400 but not over $1,077,550 | $12,926 plus 6.85% of excess over $215,400 |
Over $1,077,550 but not over $5,000,000 | $71,984 plus 9.65% of excess over $1,077,550 |
Over $5,000,000 but not over $25,000,000 | $450,500 plus 10.30% of excess over $5,000,000 |
Over $25,000,000 | $2,510,500 plus 10.90% of excess over $25,000,000 |
If the New York taxable income is: | The tax is: |
Not over $8,500 | 4% of the New York taxable income |
Over $8,500 but not over $11,700 | $340 plus 4.5% of excess over $8,500 |
Over $11,700 but not over $13,900 | $484 plus 5.25% of excess over $11,700 |
Over $13,900 but not over $80,650 | $600 plus 5.50% of excess over $13,900 |
Over $80,650 but not over $215,400 | $4,271 plus 6.00% of excess over $80,650 |
Over $215,400 but not over $1,077,550 | $12,356 plus 6.85% of excess over $215,400 |
Over $1,077,550 but not over $5,000,000 | $71,413 plus 9.65% of excess over $1,077,550 |
Over $5,000,000 but not over $25,000,000 | $449,929 plus 10.30% of excess over $5,000,000 |
Over $25,000,000 | $2,509,929 plus 10.90% of excess over $25,000,000 |
If the New York taxable income is: | The tax is: |
Not over $8,500 | 4% of the New York taxable income |
Over $8,500 but not over $11,700 | $340 plus 4.5% of excess over $8,500 |
Over $11,700 but not over $13,900 | $484 plus 5.25% of excess over $11,700 |
Over $13,900 but not over $80,650 | $600 plus 5.50% of excess over $13,900 |
Over $80,650 but not over $215,400 | $4,271 plus 6.00% of excess over $80,650 |
Over $215,400 but not over $1,077,550 | $12,356 plus 6.85% of excess over $215,400 |
Over $1,077,550 | $71,413 plus 8.82% of excess over $1,077,550 |
If the New York taxable income is: | The tax is: |
Not over $8,500 | 4% of the New York taxable income |
Over $8,500 but not over $11,700 | $340 plus 4.5% of excess over $8,500 |
Over $11,700 but not over $13,900 | $484 plus 5.25% of excess over $11,700 |
Over $13,900 but not over $80,650 | $600 plus 5.50% of excess over $13,900 |
Over $80,650 but not over $215,400 | $4,271 plus 6.00% of excess over $80,650 |
Over $215,400 but not over $1,077,550 | $12,356 plus 6.85% of excess over $215,400 |
Over $1,077,550 but not over $5,000,000 | $71,413 plus 9.65% of excess over $1,077,550 |
Over $5,000,000 but not over $25,000,000 | $449,929 plus 10.30% of excess over $5,000,000 |
Over $25,000,000 | $2,509,929 plus 10.90% of excess over $25,000,000 |
If the New York taxable income is: | The tax is: |
Not over $8,500 | 4% of the New York taxable income |
Over $8,500 but not over $11,700 | $340 plus 4.5% of excess over $8,500 |
Over $11,700 but not over $13,900 | $484 plus 5.25% of excess over $11,700 |
Over $13,900 but not over $80,650 | $600 plus 5.50% of excess over $13,900 |
Over $80,650 but not over $215,400 | $4,271 plus 6.00% of excess over $80,650 |
Over $215,400 but not over $1,077,550 | $12,356 plus 6.85% of excess over $215,400 |
Over $1,077,550 | $71,413 plus 8.82% of excess over $1,077,550 |
Greater than | Not over | Recapture Base | Incremental Benefit |
$43,000 | $161,550 | $0 | $474 |
$161,550 | $323,200 | $474 | $582 |
$323,200 | $2,155,350 | $1,056 | $1,680 |
$2,155,350 | $5,000,000 | $2,736 | $60,350 |
$5,000,000 | $25,000,000 | $63,086 | $32,500 |
Greater than | Not over | Applicable Amount |
$43,000 | $161,550 | New York adjusted gross income minus $107,650 |
$161,550 | $323,200 | New York adjusted gross income minus $161,550 |
$323,200 | $2,155,350 | New York adjusted gross income minus $323,200 |
$2,155,350 | $5,000,000 | New York adjusted gross income minus $2,155,350 |
$5,000,000 | $25,000,000 | New York adjusted gross income minus $5,000,000 |
Greater than | Not over | Recapture Base | Incremental Benefit |
$107,650 | $269,300 | $0 | $742 |
$269,300 | $1,616,450 | $742 | $1,401 |
$1,616,450 | $5,000,000 | $2,143 | $45,260 |
$5,000,000 | $25,000,000 | $47,403 | $32,500 |
Greater than | Not over | Applicable Amount |
$107,650 | $269,300 | New York adjusted gross income minus $107,650 |
$269,300 | $1,616,450 | New York adjusted gross income minus $269,300 |
$1,616,450 | $5,000,000 | New York adjusted gross income minus $1,616,450 |
$5,000,000 | $25,000,000 | New York adjusted gross income minus $5,000,000 |
Greater than | Not over | Recapture Base | Incremental Benefit |
$80,650 | $215,400 | $0 | $526 |
$215,400 | $1,077,550 | $526 | $1,120 |
$1,077,550 | $5,000,000 | $1,646 | $30,171 |
$5,000,000 | $25,000,000 | $31,817 | $32,500 |
Greater than | Not over | Applicable Amount |
$80,650 | $215,400 | New York adjusted gross income minus $107,650 |
$215,400 | $1,077,550 | New York adjusted gross income minus $215,400 |
$1,077,550 | $5,000,000 | New York adjusted gross income minus $1,077,550 |
$5,000,000 | $25,000,000 | New York adjusted gross income minus $5,000,000 |
Greater than | Not over | Recapture Base | Incremental Benefit |
$27,900 | $161,550 | $0 | $430 |
$161,550 | $323,200 | $430 | $646 |
$323,200 | $2,155,350 | $1,076 | $1,940 |
$2,155,350 | $5,000,000 | $3,016 | $60,349 |
$5,000,000 | $25,000,000 | $63,365 | $32,500 |
Greater than | Not over | Applicable Amount |
$27,900 | $161,550 | New York adjusted gross income minus $107,650 |
$161,550 | $323,200 | New York adjusted gross income minus $161,550 |
$323,200 | $2,155,350 | New York adjusted gross income minus $323,200 |
$2,155,350 | $5,000,000 | New York adjusted gross income minus $2,155,350 |
$5,000,000 | $25,000,000 | New York adjusted gross income minus $5,000,000 |
Greater than | Not over | Recapture Base | Incremental Benefit |
$107,650 | $269,300 | $0 | $752 |
$269,300 | $1,616,450 | $752 | $1,616 |
$1,616,450 | $5,000,000 | $2,368 | $45,261 |
$5,000,000 | $25,000,000 | $47,629 | $32,500 |
Greater than | Not over | Applicable Amount |
$107,650 | $269,300 | New York adjusted gross income minus $107,650 |
$269,300 | $1,616,450 | New York adjusted gross income minus $269,300 |
$1,616,450 | $5,000,000 | New York adjusted gross income minus $1,616,450 |
$5,000,000 | $25,000,000 | New York adjusted gross income minus $5,000,000 |
Greater than | Not over | Recapture Base | Incremental Benefit |
$80,650 | $215,400 | $0 | $536 |
$215,400 | $1,077,550 | $536 | $1,293 |
$1,077,550 | $5,000,000 | $1,829 | $30,171 |
$5,000,000 | $25,000,000 | $32,000 | $32,500 |
Greater than | Not over | Applicable Amount |
$80,650 | $215,400 | New York adjusted gross income minus $107,650 |
$215,400 | $1,077,550 | New York adjusted gross income minus $215,400 |
$1,077,550 | $5,000,000 | New York adjusted gross income minus $1,077,550 |
$5,000,000 | $25,000,000 | New York adjusted gross income minus $5,000,000 |
Greater than | Not over | Recapture Base | Incremental Benefit |
$27,900 | $161,550 | $0 | $333 |
$161,550 | $323,200 | $333 | $807 |
$323,200 | $2,155,350 | $1,140 | $2,747 |
$2,155,350 | $5,000,000 | $3,887 | $60,350 |
$5,000,000 | $25,000,000 | $64,237 | $32,500 |
Greater than | Not over | Applicable Amount |
$27,900 | $161,550 | New York adjusted gross income minus $107,650 |
$161,550 | $323,200 | New York adjusted gross income minus $161,550 |
$323,200 | $2,155,350 | New York adjusted gross income minus $323,200 |
$2,155,350 | $5,000,000 | New York adjusted gross income minus $2,155,350 |
$5,000,000 | $25,000,000 | New York adjusted gross income minus $5,000,000 |
Greater than | Not over | Recapture Base | Incremental Benefit |
$107,650 | $269,300 | $0 | $787 |
$269,300 | $1,616,450 | $787 | $2,289 |
$1,616,450 | $5,000,000 | $3,076 | $45,261 |
$5,000,000 | $25,000,000 | $48,337 | $32,500 |
Greater than | Not over | Applicable Amount |
$107,650 | $269,300 | New York adjusted gross income minus $107,650 |
$269,300 | $1,616,450 | New York adjusted gross income minus $269,300 |
$1,616,450 | $5,000,000 | New York adjusted gross income minus $1,616,450 |
$5,000,000 | $25,000,000 | New York adjusted gross income minus $5,000,000 |
Greater than | Not over | Recapture Base | Incremental Benefit |
$80,650 | $215,400 | $0 | $568 |
$215,400 | $1,077,550 | $568 | $1,831 |
$1,077,550 | $5,000,000 | $2,399 | $30,172 |
$5,000,000 | $25,000,000 | $32,571 | $32,500 |
Greater than | Not over | Applicable Amount |
$80,650 | $215,400 | New York adjusted gross income minus $107,650 |
$215,400 | $1,077,550 | New York adjusted gross income minus $215,400 |
$1,077,550 | $5,000,000 | New York adjusted gross income minus $1,077,550 |
$5,000,000 | $25,000,000 | New York adjusted gross income minus $5,000,000 |
N.Y. Tax Law § 601