{
  "$comment": "New York 2025: NYS progressive tax with standard deduction, $1,000 dependent exemptions and the AGI > $107,650 benefit recapture worksheets; NYC and Yonkers resident localities; DBL (0.5%, max $0.60/week) and PFL.",
  "country": "us",
  "jurisdiction": "us-ny",
  "taxYear": "2025",
  "period": {
    "start": "2025-01-01",
    "end": "2025-12-31",
    "tz": "America/New_York"
  },
  "status": "provisional",
  "engine": "us-payroll@1",
  "currency": "USD",
  "revision": 1,
  "params": {
    "incomeTax": {
      "kind": "brackets",
      "incomeBase": "stateWages",
      "brackets": {
        "single": [
          {
            "upTo": "8500",
            "rate": "0.04"
          },
          {
            "upTo": "11700",
            "rate": "0.045"
          },
          {
            "upTo": "13900",
            "rate": "0.0525"
          },
          {
            "upTo": "80650",
            "rate": "0.055"
          },
          {
            "upTo": "215400",
            "rate": "0.06"
          },
          {
            "upTo": "1077550",
            "rate": "0.0685"
          },
          {
            "upTo": "5000000",
            "rate": "0.0965"
          },
          {
            "upTo": "25000000",
            "rate": "0.103"
          },
          {
            "upTo": null,
            "rate": "0.109"
          }
        ],
        "mfj": [
          {
            "upTo": "17150",
            "rate": "0.04"
          },
          {
            "upTo": "23600",
            "rate": "0.045"
          },
          {
            "upTo": "27900",
            "rate": "0.0525"
          },
          {
            "upTo": "161550",
            "rate": "0.055"
          },
          {
            "upTo": "323200",
            "rate": "0.06"
          },
          {
            "upTo": "2155350",
            "rate": "0.0685"
          },
          {
            "upTo": "5000000",
            "rate": "0.0965"
          },
          {
            "upTo": "25000000",
            "rate": "0.103"
          },
          {
            "upTo": null,
            "rate": "0.109"
          }
        ],
        "mfs": [
          {
            "upTo": "8500",
            "rate": "0.04"
          },
          {
            "upTo": "11700",
            "rate": "0.045"
          },
          {
            "upTo": "13900",
            "rate": "0.0525"
          },
          {
            "upTo": "80650",
            "rate": "0.055"
          },
          {
            "upTo": "215400",
            "rate": "0.06"
          },
          {
            "upTo": "1077550",
            "rate": "0.0685"
          },
          {
            "upTo": "5000000",
            "rate": "0.0965"
          },
          {
            "upTo": "25000000",
            "rate": "0.103"
          },
          {
            "upTo": null,
            "rate": "0.109"
          }
        ],
        "hoh": [
          {
            "upTo": "12800",
            "rate": "0.04"
          },
          {
            "upTo": "17650",
            "rate": "0.045"
          },
          {
            "upTo": "20900",
            "rate": "0.0525"
          },
          {
            "upTo": "107650",
            "rate": "0.055"
          },
          {
            "upTo": "269300",
            "rate": "0.06"
          },
          {
            "upTo": "1616450",
            "rate": "0.0685"
          },
          {
            "upTo": "5000000",
            "rate": "0.0965"
          },
          {
            "upTo": "25000000",
            "rate": "0.103"
          },
          {
            "upTo": null,
            "rate": "0.109"
          }
        ]
      },
      "deductions": [
        {
          "type": "fixed",
          "id": "standard-deduction",
          "label": "New York State standard deduction",
          "amount": {
            "single": "8000",
            "mfj": "16050",
            "mfs": "8000",
            "hoh": "11200"
          }
        },
        {
          "type": "perPerson",
          "id": "dependent-exemptions",
          "label": "Dependent exemptions ($1,000 each)",
          "filer": {
            "single": "0",
            "mfj": "0",
            "mfs": "0",
            "hoh": "0"
          },
          "perDependent": "1000"
        }
      ],
      "recapture": {
        "tiers": {
          "single": [
            {
              "agiOver": "25000000",
              "taxableOver": "0",
              "taxableUpTo": null,
              "rate": "0.109",
              "recaptureBase": "0",
              "phaseWidth": "0"
            },
            {
              "agiOver": "107650",
              "taxableOver": "0",
              "taxableUpTo": "215400",
              "rate": "0.06",
              "recaptureBase": "0",
              "phaseWidth": "50000"
            },
            {
              "agiOver": "215400",
              "taxableOver": "215400",
              "taxableUpTo": "1077550",
              "rate": "0.0685",
              "recaptureBase": "568",
              "phaseWidth": "50000"
            },
            {
              "agiOver": "1077550",
              "taxableOver": "1077550",
              "taxableUpTo": "5000000",
              "rate": "0.0965",
              "recaptureBase": "2399",
              "phaseWidth": "50000"
            },
            {
              "agiOver": "5000000",
              "taxableOver": "5000000",
              "taxableUpTo": null,
              "rate": "0.103",
              "recaptureBase": "32571",
              "phaseWidth": "50000"
            }
          ],
          "mfj": [
            {
              "agiOver": "25000000",
              "taxableOver": "0",
              "taxableUpTo": null,
              "rate": "0.109",
              "recaptureBase": "0",
              "phaseWidth": "0"
            },
            {
              "agiOver": "107650",
              "taxableOver": "0",
              "taxableUpTo": "161550",
              "rate": "0.055",
              "recaptureBase": "0",
              "phaseWidth": "50000"
            },
            {
              "agiOver": "161550",
              "taxableOver": "161550",
              "taxableUpTo": "323200",
              "rate": "0.06",
              "recaptureBase": "333",
              "phaseWidth": "50000"
            },
            {
              "agiOver": "323200",
              "taxableOver": "323200",
              "taxableUpTo": "2155350",
              "rate": "0.0685",
              "recaptureBase": "1140",
              "phaseWidth": "50000"
            },
            {
              "agiOver": "2155350",
              "taxableOver": "2155350",
              "taxableUpTo": "5000000",
              "rate": "0.0965",
              "recaptureBase": "3887",
              "phaseWidth": "50000"
            },
            {
              "agiOver": "5000000",
              "taxableOver": "5000000",
              "taxableUpTo": null,
              "rate": "0.103",
              "recaptureBase": "64237",
              "phaseWidth": "50000"
            }
          ],
          "mfs": [
            {
              "agiOver": "25000000",
              "taxableOver": "0",
              "taxableUpTo": null,
              "rate": "0.109",
              "recaptureBase": "0",
              "phaseWidth": "0"
            },
            {
              "agiOver": "107650",
              "taxableOver": "0",
              "taxableUpTo": "215400",
              "rate": "0.06",
              "recaptureBase": "0",
              "phaseWidth": "50000"
            },
            {
              "agiOver": "215400",
              "taxableOver": "215400",
              "taxableUpTo": "1077550",
              "rate": "0.0685",
              "recaptureBase": "568",
              "phaseWidth": "50000"
            },
            {
              "agiOver": "1077550",
              "taxableOver": "1077550",
              "taxableUpTo": "5000000",
              "rate": "0.0965",
              "recaptureBase": "2399",
              "phaseWidth": "50000"
            },
            {
              "agiOver": "5000000",
              "taxableOver": "5000000",
              "taxableUpTo": null,
              "rate": "0.103",
              "recaptureBase": "32571",
              "phaseWidth": "50000"
            }
          ],
          "hoh": [
            {
              "agiOver": "25000000",
              "taxableOver": "0",
              "taxableUpTo": null,
              "rate": "0.109",
              "recaptureBase": "0",
              "phaseWidth": "0"
            },
            {
              "agiOver": "107650",
              "taxableOver": "0",
              "taxableUpTo": "269300",
              "rate": "0.06",
              "recaptureBase": "0",
              "phaseWidth": "50000"
            },
            {
              "agiOver": "269300",
              "taxableOver": "269300",
              "taxableUpTo": "1616450",
              "rate": "0.0685",
              "recaptureBase": "787",
              "phaseWidth": "50000"
            },
            {
              "agiOver": "1616450",
              "taxableOver": "1616450",
              "taxableUpTo": "5000000",
              "rate": "0.0965",
              "recaptureBase": "3076",
              "phaseWidth": "50000"
            },
            {
              "agiOver": "5000000",
              "taxableOver": "5000000",
              "taxableUpTo": null,
              "rate": "0.103",
              "recaptureBase": "48337",
              "phaseWidth": "50000"
            }
          ]
        }
      },
      "credits": []
    },
    "conformity": {
      "k401": true,
      "k403b": true,
      "k457": true,
      "hsa": true,
      "healthFsa": true,
      "dependentCareFsa": true,
      "section125": true
    },
    "programmes": [
      {
        "id": "sdi",
        "label": "NY disability benefits (DBL) employee contribution",
        "rate": "0.005",
        "wageBase": null,
        "annualCap": null,
        "weeklyCap": "0.60",
        "base": "gross",
        "employerRate": null
      },
      {
        "id": "pfl",
        "label": "NY Paid Family Leave employee contribution",
        "rate": "0.00388",
        "wageBase": "91373.88",
        "annualCap": "354.53",
        "weeklyCap": null,
        "base": "gross",
        "employerRate": null
      }
    ],
    "localities": {
      "nyc": {
        "kind": "brackets",
        "name": "New York City resident tax",
        "brackets": {
          "single": [
            {
              "upTo": "12000",
              "rate": "0.03078"
            },
            {
              "upTo": "25000",
              "rate": "0.03762"
            },
            {
              "upTo": "50000",
              "rate": "0.03819"
            },
            {
              "upTo": null,
              "rate": "0.03876"
            }
          ],
          "mfj": [
            {
              "upTo": "21600",
              "rate": "0.03078"
            },
            {
              "upTo": "45000",
              "rate": "0.03762"
            },
            {
              "upTo": "90000",
              "rate": "0.03819"
            },
            {
              "upTo": null,
              "rate": "0.03876"
            }
          ],
          "mfs": [
            {
              "upTo": "12000",
              "rate": "0.03078"
            },
            {
              "upTo": "25000",
              "rate": "0.03762"
            },
            {
              "upTo": "50000",
              "rate": "0.03819"
            },
            {
              "upTo": null,
              "rate": "0.03876"
            }
          ],
          "hoh": [
            {
              "upTo": "14400",
              "rate": "0.03078"
            },
            {
              "upTo": "30000",
              "rate": "0.03762"
            },
            {
              "upTo": "60000",
              "rate": "0.03819"
            },
            {
              "upTo": null,
              "rate": "0.03876"
            }
          ]
        }
      },
      "yonkers": {
        "kind": "percentOfStateTax",
        "name": "Yonkers resident income tax surcharge",
        "rate": "0.1675"
      }
    }
  },
  "rounding": {
    "unit": "0.01",
    "mode": "halfUp",
    "stage": "perLine"
  },
  "knownCliffs": [
    {
      "id": "agi-25m-flat-109",
      "at": "25000000",
      "field": "params.incomeTax.recapture",
      "description": "When NY AGI exceeds $25,000,000 all taxable income is taxed at the flat 10.9% top rate (worksheet 6/11/16), a jump of about 0.6% × taxable income."
    },
    {
      "id": "recapture-phase-in",
      "field": "params.incomeTax.recapture",
      "description": "Above NY AGI $107,650 the benefit of lower brackets is recaptured over each $50,000 of AGI, giving a high marginal rate (no negative-net cliff)."
    }
  ],
  "notModelled": [
    "NYS household credit and NYC household credit (amount depends on the number of exemptions per AGI band — the schedule credit type cannot express exemption-count columns)",
    "NYC school tax credit (fixed amount and rate reduction amount)",
    "Empire State child credit, NY EITC, NYC EITC and other refundable credits",
    "Itemized deductions; single filers claimable as a dependent ($3,100)",
    "Yonkers nonresident earnings tax and MCTMT (self-employment)",
    "Tax table / worksheet whole-dollar rounding and 4-decimal phase fraction (engine exact)",
    "Employer choosing not to collect the DBL/PFL contribution (maximum employee share modelled)",
    "PFL and DBL wage definitions modelled as gross wages"
  ],
  "sources": [
    {
      "field": "period",
      "url": "https://www.tax.ny.gov/pdf/2025/inc/it201i_2025.pdf",
      "title": "NYS DTF IT-201-I (2025) — calendar tax year",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.kind",
      "url": "https://www.tax.ny.gov/pdf/2025/inc/it201i_2025.pdf",
      "title": "New York State personal income tax — progressive rate schedule",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.incomeBase",
      "url": "https://www.tax.ny.gov/pdf/2025/inc/it201i_2025.pdf",
      "title": "NY AGI (federal AGI for a wage earner) less standard deduction and dependent exemptions = NY taxable income",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.brackets",
      "url": "https://www.tax.ny.gov/pdf/2025/inc/it201i_2025.pdf",
      "title": "IT-201-I (2025) p. 33 — New York State tax rate schedule (single/MFS, MFJ, HoH)",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.deductions",
      "url": "https://www.tax.ny.gov/pdf/2025/inc/it201i_2025.pdf",
      "title": "IT-201-I (2025) p. 11 — NYS standard deduction table; line 36 dependent exemption $1,000",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.recapture",
      "url": "https://www.tax.ny.gov/pdf/2025/inc/it201i_2025.pdf",
      "title": "IT-201-I (2025) pp. 34–38 — Tax computation worksheets 1–16 (NY AGI over $107,650): flat-rate phase-in over $50,000 of AGI, Recapture Base / Incremental Benefit amounts, worksheets 6/11/16 flat 10.9% for AGI over $25,000,000",
      "retrieved": "2026-10-07",
      "note": "rate × TI − ordinary − recaptureBase reproduces the worksheet Incremental Benefit amount to within $1; the worksheets round the phase fraction to 4 decimals (engine exact)."
    },
    {
      "field": "params.localities.nyc",
      "url": "https://www.tax.ny.gov/pdf/2025/inc/it201i_2025.pdf",
      "title": "IT-201-I (2025) p. 40 — New York City tax rate schedule (on NY taxable income, line 47 = line 38)",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.localities.yonkers",
      "url": "https://www.tax.ny.gov/pdf/2025/inc/it201i_2025.pdf",
      "title": "IT-201-I (2025) p. 17 — Yonkers worksheet: 16.75% of net NYS tax (line 46 less credits)",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.credits",
      "url": "https://www.tax.ny.gov/pdf/2025/inc/it201i_2025.pdf",
      "title": "NYS household credit, NYC household credit and NYC school tax credits are not modelled (see notModelled); no standard personal credit",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.conformity",
      "url": "https://www.tax.ny.gov/pdf/2025/inc/it201i_2025.pdf",
      "title": "NY AGI starts from federal AGI (Form IT-201 line 19) — elective deferrals, HSA, §125 and §129 exclusions follow federal; NY has rolling IRC conformity",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.programmes.0",
      "url": "https://www.wcb.ny.gov/content/main/TheBoard/disability-benefits-fact-sheet.pdf",
      "title": "WCB Disability Benefits fact sheet — employee contribution up to 0.5% of wages, max 60 cents a week (WCL §209); employer may collect it (maximum modelled)",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.programmes.1",
      "url": "https://paidfamilyleave.ny.gov/2025",
      "title": "NY Paid Family Leave 2025: employee contribution 0.388% of gross wages, annual maximum $354.53 (NYSAWW × 52 = $91373.88)",
      "retrieved": "2026-10-07"
    },
    {
      "field": "rounding",
      "url": "https://www.tax.ny.gov/pdf/2025/inc/it201i_2025.pdf",
      "title": "Engine rounds each line to the cent; NYS tax tables/rate-schedule constants are whole dollars (≤ $1 difference)",
      "retrieved": "2026-10-07"
    }
  ]
}