New York Tax Tables for 2020
The 2020 New York Tax Tables summarise the state-level rules applied to wages, deductions, credits and taxable income. These tables match the rules used by the New York State Tax Calculator 2020.
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New York Tax Tables for 2020
The tables below outline the income tax structure, deduction amounts, state-level credits and payroll-related rules used for New York in 2020. New York uses filing-status–specific progressive income tax tables. Income is divided into brackets and each portion is taxed at its marginal rate. The table below shows the full structure for this filing status. For a full explanation of marginal brackets, see our Tax Tables guide.
Single – Progressive Tax Brackets (2020)
Marginal income tax brackets for Single filers in New York for 2020. Only the portion of income within each bracket is taxed at the stated rate.
| Bracket | Range | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 0.00 | 0% |
| 2 | $ 0.00 to $ 8,500.00 | 4% |
| 3 | $ 8,500.00 to $ 11,700.00 | 4.5% |
| 4 | $ 11,700.00 to $ 13,900.00 | 5.25% |
| 5 | $ 13,900.00 to $ 80,650.00 | 5.5% |
| 6 | $ 80,650.00 to $ 215,400.00 | 6% |
| 7 | $ 215,400.00 to $ 1,077,550.00 | 6.85% |
| 8 | $ 1,077,550.00 to $ 5,000,000.00 | 9.65% |
| 9 | $ 5,000,000.00 to $ 25,000,000.00 | 10.3% |
| 10 | $ 25,000,000.00 and over | 10.9% |
Married filing jointly – Progressive Tax Brackets (2020)
Marginal income tax brackets for Married filing jointly filers in New York for 2020. Only the portion of income within each bracket is taxed at the stated rate.
| Bracket | Range | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 0.00 | 0% |
| 2 | $ 0.00 to $ 17,150.00 | 4% |
| 3 | $ 17,150.00 to $ 23,600.00 | 4.5% |
| 4 | $ 23,600.00 to $ 27,900.00 | 5.25% |
| 5 | $ 27,900.00 to $ 161,550.00 | 5.5% |
| 6 | $ 161,550.00 to $ 323,200.00 | 6% |
| 7 | $ 323,200.00 to $ 2,155,350.00 | 6.85% |
| 8 | $ 2,155,350.00 to $ 5,000,000.00 | 9.65% |
| 9 | $ 5,000,000.00 to $ 25,000,000.00 | 10.3% |
| 10 | $ 25,000,000.00 and over | 10.9% |
Married filing separately – Progressive Tax Brackets (2020)
Marginal income tax brackets for Married filing separately filers in New York for 2020. Only the portion of income within each bracket is taxed at the stated rate.
| Bracket | Range | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 0.00 | 0% |
| 2 | $ 0.00 to $ 8,500.00 | 4% |
| 3 | $ 8,500.00 to $ 11,700.00 | 4.5% |
| 4 | $ 11,700.00 to $ 13,900.00 | 5.25% |
| 5 | $ 13,900.00 to $ 80,650.00 | 5.5% |
| 6 | $ 80,650.00 to $ 215,400.00 | 6% |
| 7 | $ 215,400.00 to $ 1,077,550.00 | 6.85% |
| 8 | $ 1,077,550.00 to $ 5,000,000.00 | 9.65% |
| 9 | $ 5,000,000.00 to $ 25,000,000.00 | 10.3% |
| 10 | $ 25,000,000.00 and over | 10.9% |
Head of household – Progressive Tax Brackets (2020)
Marginal income tax brackets for Head of household filers in New York for 2020. Only the portion of income within each bracket is taxed at the stated rate.
| Bracket | Range | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 0.00 | 0% |
| 2 | $ 0.00 to $ 8,500.00 | 4% |
| 3 | $ 8,500.00 to $ 11,700.00 | 4.5% |
| 4 | $ 11,700.00 to $ 13,900.00 | 5.25% |
| 5 | $ 13,900.00 to $ 80,650.00 | 5.5% |
| 6 | $ 80,650.00 to $ 215,400.00 | 6% |
| 7 | $ 215,400.00 to $ 1,077,550.00 | 6.85% |
| 8 | $ 1,077,550.00 to $ 5,000,000.00 | 9.65% |
| 9 | $ 5,000,000.00 to $ 25,000,000.00 | 10.3% |
| 10 | $ 25,000,000.00 and over | 10.9% |
Widowed – Progressive Tax Brackets (2020)
Marginal income tax brackets for Widowed filers in New York for 2020. Only the portion of income within each bracket is taxed at the stated rate.
| Bracket | Range | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 0.00 | 0% |
| 2 | $ 0.00 to $ 17,150.00 | 4% |
| 3 | $ 17,150.00 to $ 23,600.00 | 4.5% |
| 4 | $ 23,600.00 to $ 27,900.00 | 5.25% |
| 5 | $ 27,900.00 to $ 161,550.00 | 5.5% |
| 6 | $ 161,550.00 to $ 323,200.00 | 6% |
| 7 | $ 323,200.00 to $ 2,155,350.00 | 6.85% |
| 8 | $ 2,155,350.00 to $ 5,000,000.00 | 9.65% |
| 9 | $ 5,000,000.00 to $ 25,000,000.00 | 10.3% |
| 10 | $ 25,000,000.00 and over | 10.9% |
New York Standard Deduction(2020)
State-level standard deduction amounts for each filing status.
| Filing Status | Amount |
|---|---|
| Single | $8,000 |
| Married filing jointly | $16,050 |
| Married filing separately | $8,000 |
| Head of household | $8,000 |
| Widowed | $16,050 |
New York Child & Dependent Credits(2020)
State child and dependent credit rules for New York. Values vary by tax year.
| Item | Value |
|---|---|
| Credit % of Federal | 33% |
| Minimum per Child | $100 |
| Refundable | Yes |
New York Payroll Taxes(2020)
Payroll taxes set at the state level, separate from federal FICA.
| Tax | Rate | Wage Cap |
|---|---|---|
| Paid Family and Medical Leave Tax | 0.455% | No cap |
| State Unemployment Insurance (SUI) Tax | 0% | No cap |
| New York State Disability Insurance | 0.5% | $31 |
New York Tax Tables for Related Years
These related years are often reviewed together for comparing bracket changes, deductions and New York updates:
Frequently Asked Questions
Does IT-203-ATT replace IT-112-R or IT-112-C?
No. Those forms calculate credits for taxes paid to other jurisdictions, and their totals are then entered onto IT-203-ATT where indicated.
How much income can be excluded on IT-221?
You may exclude up to $5,000 ($10,000 for joint filers) of qualifying disability income, reduced by any NY pension or annuity exclusion previously claimed.
Can part-owners of a property claim IT-119?
Yes — if the notice issued reflects the property key and entity ownership, each owner must enter their share of the underpayment on IT-119 and may attach separate forms as required.
Can I use IT-203-B to claim the NY College Tuition Deduction?
Yes. Part 2 of IT-203-B calculates the allowable college tuition itemized deduction or credit, depending on your AGI and tuition amounts paid.
Are HSA contributions deductible for New York tax?
No—unlike the federal system, New York does not allow an HSA deduction.
Important Notes
All calculations are estimates for guidance only. Always review your return and consider professional advice when submitting official filings.