ALBANY — A new taxpayer migration dashboard was unveiled last month so users can track the number of personal income tax filers moving in and out of New York.
DiNapoli has been monitoring taxpayer trends, most recently issuing a report that examined pre-pandemic trends in PIT filings and a follow-up report that analyzed changes in the pandemic years of 2020 and 2021.
Using data from the Department of Taxation and Finance, this dashboard contains the latest numbers on part-year resident tax filers and will be updated annually to allow the public the ability to analyze trends on taxpayers moving into and out of the state each year.
Part-year resident filers, those whose tax returns indicated they moved into or out of the state during the tax year, made up 2% of New York state filers in 2024.
Though a small share of all taxpayers, the movement of these part-year residents can affect collections over time, particularly since New York has experienced a net out-migration of resident filers since 2015. However, the net out-migration of tax filers is not equal to state population gained or lost.
“Personal income taxes are New York’s largest tax revenue source, accounting for more than one out of two tax dollars collected by the state,” New York State Comptroller Thomas DiNapoli said. “When personal income taxes drive so much of the state’s revenue, even small shifts in the number of tax filers can have an impact over time.
“The pandemic caused a large movement of taxpayers out of New York in 2020, but the dashboard shows this was an aberration. Although out-migration has continued, it slowed considerably and was well below pre-pandemic levels in 2024.
“I remain very concerned about the net loss of married, middle-class filers and urge policymakers to continue their efforts to improve affordability for New York’s families.”
The interactive chart provides data for tax filers moving into and out of New York in a given year based on part-year resident filers and allows for analysis based on filing status or income. For example, the dashboard indicates:
— In 2024, there were 256,164 part-year filers. Of these filers, 121,251 moved into New York while 134,913 left the state, a net out-migration of 13,662 taxpayers — a loss of approximately one in 1,000 resident taxpayers.
— The greatest net loss of taxpayers was among married filers with incomes between $100,000 and $500,000, a net loss of 8,200, or more than half of the total net out-migration, in 2024.
— Net out-migration rates increase at higher income levels. In 2024, net out-migration averaged one in 100 resident filers with incomes over $500,000.
— One positive post-pandemic trend is that there has been a net in-migration of single filers each year since 2022.
To view the interactive dashboard, visit tinyurl.com/mr2npbf2