{"id":2247,"date":"2010-09-01T12:32:09","date_gmt":"2012-09-07T20:05:36","guid":{"rendered":"\/new-york-state-taxes"},"modified":"2025-05-14T15:48:06","modified_gmt":"2025-05-14T22:48:06","slug":"impuestos-del-estado-de-nueva-york","status":"publish","type":"post","link":"https:\/\/www.irs.com\/es\/impuestos-del-estado-de-nueva-york\/","title":{"rendered":"Impuestos del Estado de Nueva York"},"content":{"rendered":"<p>New York has three major sources of tax revenue: the Personal Income Tax, the Corporation Tax, and the Sales\/Use Tax. These, plus Property Taxes and other local levies, round out the structure of New York\u2019s tax system.<\/p>\n<p>New York state taxes can be a bit of a maze, whether you\u2019re living in the city or upstate. Between state income taxes, local add-ons, and sales taxes that seem to pop up everywhere, it\u2019s easy to feel overwhelmed. But don\u2019t worry, this guide breaks it all down in plain English, so you\u2019ll know what to expect and how to stay on top of your New York tax game.<\/p>\n<div style=\"width: 640px;\" class=\"wp-video\"><video class=\"wp-video-shortcode\" id=\"video-2247-1\" width=\"640\" height=\"360\" preload=\"metadata\" controls=\"controls\"><source type=\"video\/mp4\" src=\"https:\/\/www.irs.com\/wp-content\/uploads\/2025\/05\/Untitled_video29.mp4?_=1\" \/><a href=\"https:\/\/www.irs.com\/wp-content\/uploads\/2025\/05\/Untitled_video29.mp4\">https:\/\/www.irs.com\/wp-content\/uploads\/2025\/05\/Untitled_video29.mp4<\/a><\/video><\/div>\n<h3><b>New York State Taxes: Personal Income Tax<\/b><\/h3>\n<p>Nueva York es un estado que permite a su principal ciudad (la ciudad de Nueva York) imponer su propio impuesto sobre la renta m\u00e1s all\u00e1 del impuesto sobre la renta estatal y federal.<\/p>\n<p><i>Impuesto sobre la renta del Estado de Nueva York<\/i><\/p>\n<p>El Estado de Nueva York tiene 7 tramos diferentes para los tipos del impuesto sobre la renta:<\/p>\n<ul>\n<li aria-level=\"1\">4% sobre los primeros $8.000 de ingresos imponibles<\/li>\n<li aria-level=\"1\">4,5% sobre la base imponible entre $8.001 y $11.000<\/li>\n<li aria-level=\"1\">5,25% sobre la base imponible entre $11.001 y $13.000<\/li>\n<li aria-level=\"1\">5,9% sobre la base imponible entre $13.001 y $20.000<\/li>\n<li aria-level=\"1\">6,85% sobre la base imponible entre $20.001 y $200.000<\/li>\n<li aria-level=\"1\">7,85% sobre la base imponible comprendida entre $200.001 y $500.000<\/li>\n<li aria-level=\"1\">8,97% sobre una base imponible igual o superior a $500.001<\/li>\n<\/ul>\n<p>There are 5 filing statuses recognized by the state of New York: Single, Married Filing Separately, Married Filing Jointly, <a href=\"https:\/\/www.irs.com\/es\/consejo-fiscal-cabeza-de-familia-laguna-legal-que-no-querra-utilizar\/\">Cabeza del hogar<\/a>, and Qualifying Widow(er) with Dependent Child. In most cases, a taxpayer must use the same filing status on their state tax return as their federal return.<\/p>\n<p>Los no residentes deben pagar un impuesto sobre la renta del Estado de Nueva York si tienen ingresos procedentes de Nueva York. Para este c\u00e1lculo, se multiplica un impuesto base (utilizando los mismos tipos que los residentes) por su proporci\u00f3n de AGI (ingresos brutos anuales) procedentes de Nueva York.<\/p>\n<h3>Impuesto sobre la renta en Nueva York<\/h3>\n<p>New York City imposes its own income tax on its residents (income-earning individuals, estates, and trusts), which are collected for the City by the NY State Department of Taxation and Finance. There is no separate tax return for residents to fill in the New York City sections of the State income tax form and then mail it to Albany, NY by April 15th.<\/p>\n<p>La ciudad de Nueva York tiene 4 tramos para los tipos del impuesto sobre la renta:<\/p>\n<ul>\n<li aria-level=\"1\">2,907% sobre una renta igual o inferior a $12.000<\/li>\n<li aria-level=\"1\">$349 m\u00e1s 3,534% de ingresos entre $12.001 y $25.000<\/li>\n<li aria-level=\"1\">$808 m\u00e1s 3,591% de ingresos entre $25.001 y $50.000<\/li>\n<li aria-level=\"1\">$1.707 m\u00e1s 3,648% de ingresos iguales o superiores a $50.001<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"size-large wp-image-13242 aligncenter\" src=\"https:\/\/www.irs.com\/wp-content\/uploads\/2025\/05\/pexels-lkloeppel-466685-1024x636.jpg\" alt=\"impuestos del estado de nueva york\" width=\"640\" height=\"398\" srcset=\"https:\/\/www.irs.com\/wp-content\/uploads\/2025\/05\/pexels-lkloeppel-466685-1024x636.jpg 1024w, https:\/\/www.irs.com\/wp-content\/uploads\/2025\/05\/pexels-lkloeppel-466685-300x186.jpg 300w, https:\/\/www.irs.com\/wp-content\/uploads\/2025\/05\/pexels-lkloeppel-466685-768x477.jpg 768w, https:\/\/www.irs.com\/wp-content\/uploads\/2025\/05\/pexels-lkloeppel-466685-1536x953.jpg 1536w, https:\/\/www.irs.com\/wp-content\/uploads\/2025\/05\/pexels-lkloeppel-466685-2048x1271.jpg 2048w, https:\/\/www.irs.com\/wp-content\/uploads\/2025\/05\/pexels-lkloeppel-466685-18x12.jpg 18w\" sizes=\"auto, (max-width: 640px) 100vw, 640px\" \/><\/p>\n<h3><b>New York State Taxes &amp; Corporate Tax<\/b><\/h3>\n<p>El Estado <i>Impuesto de sociedades<\/i> applies to general business corporations (<a href=\"https:\/\/www.irs.com\/es\/formulario-1120-del-impuesto-de-sociedades\/\">including C corporations and S corporations<\/a>) for the privilege of doing business in New York State.\u00a0 There are 4 ways to calculate this tax. Whichever method produces the greatest amount of tax is what the corporation must use:<\/p>\n<ul>\n<li aria-level=\"1\">7,1% de la totalidad de los ingresos netos asignados a NY<\/li>\n<li aria-level=\"1\">0,178% de capital empresarial y de inversi\u00f3n asignado a NY, sin superar $350.000<\/li>\n<li aria-level=\"1\">2,5% de base imponible m\u00ednima<\/li>\n<li aria-level=\"1\">Un impuesto m\u00ednimo fijo en d\u00f3lares, con un m\u00e1ximo de $1.500<\/li>\n<\/ul>\n<p>La ciudad <i>Impuesto General de Sociedades (IGC)<\/i> grava a todas las sociedades (extranjeras y nacionales) que realizan actividades empresariales, emplean capital y poseen, arriendan o mantienen propiedades en la ciudad de Nueva York. Hay 4 formas de calcular este impuesto, y la que produzca la mayor cantidad es la que la corporaci\u00f3n debe utilizar:<\/p>\n<ul>\n<li aria-level=\"1\">Toda la base de ingresos netos: 8,85% de ingresos netos asignados a NYC<\/li>\n<li aria-level=\"1\">Base de capital total: 0,15% de capital empresarial y de inversi\u00f3n asignado a NYC, sin superar $350.000<\/li>\n<li aria-level=\"1\">Base imponible alternativa: 8,85% de 30% de ingresos netos, junto con el importe de la remuneraci\u00f3n pagada a una persona f\u00edsica que pose\u00eda 5% o m\u00e1s de capital social.<\/li>\n<li aria-level=\"1\">Base imponible m\u00ednima de $300<\/li>\n<\/ul>\n<h3><b>New York State Taxes &#8211; Sales &amp; Use Tax<\/b><\/h3>\n<p>Aunque la ciudad de Nueva York tiene algunas leyes fiscales propias, \u00e9stas no anulan sin m\u00e1s las leyes fiscales estatales. En casos como el impuesto sobre ventas\/uso, los tipos impositivos de la ciudad se aplican adem\u00e1s de los impuestos estatales.<\/p>\n<p>The sales\/use tax has 2 parts: the sales tax and the use tax (or \u2018compensating tax\u2019). The sales tax is a tax on tangible personal goods, paid as part of the sales transaction. The use tax is more like a quiet counterpart, paid after-the-fact to the state, for goods or services not covered by the sales tax. The use tax also applies to merchandise that is purchased out-of-state and brought into the state for use or consumption.<\/p>\n<p>El impuesto sobre las ventas en una compra al por menor se calcula utilizando 3 componentes: el tipo del impuesto sobre las ventas del Estado de Nueva York, el tipo del impuesto sobre las ventas local\/del condado y el impuesto sobre las ventas del Distrito Metropolitano de Transporte de Cercan\u00edas (MCTD):<\/p>\n<ul>\n<li aria-level=\"1\"><i>Impuesto sobre las ventas del Estado de Nueva York<\/i> es 4%. En general, se aplica a los bienes personales tangibles, determinados servicios, la electricidad, la comida y la bebida, y los gastos de hotel\/habitaci\u00f3n de motel.<\/li>\n<li aria-level=\"1\"><i>Impuesto local sobre las ventas<\/i> Los tipos oscilan entre 3% y 4,5%. Estos impuestos locales se a\u00f1aden al impuesto estatal de 4%.<\/li>\n<li aria-level=\"1\"><i>Impuesto del Distrito Metropolitano de Transporte de Cercan\u00edas (MCTD)<\/i> es de 0,375% para las empresas que operan en los condados participantes.<\/li>\n<\/ul>\n<p>New York City\u2019s local sales tax rate is 4.5%. That, added to the state rate of 4% and the MCTD rate of 0.375%, equals a total of 8.875% sales tax for the city:<\/p>\n<ul>\n<li aria-level=\"1\">4% (Estado) + 4,5% (Ciudad) + 0,375% (MCTD) = 8,875% Total<\/li>\n<\/ul>\n<h2>Common New York State Tax Forms<\/h2>\n<p>When you&#8217;re filing your New York State taxes, it&#8217;s helpful to know which form you actually need. Here\u2019s a quick rundown of the most common forms New Yorkers use when it&#8217;s time to deal with the state tax department.<\/p>\n<p><b>Form IT-150 \u2013 Resident Income Tax Return (Short Form)<\/b><b><br \/>\n<\/b> This is the short and simple version of the New York State tax return. It\u2019s designed for full-year residents with straightforward income situations\u2014usually people who only have wages, unemployment, or interest income. If your tax situation is pretty basic, this form will save you time and effort.<\/p>\n<p><b>Form IT-201 \u2013 Resident Income Tax Return (Long Form)<\/b><b><br \/>\n<\/b> This is the more detailed version of the return for full-year residents. You&#8217;ll need this if you have more complex income sources, like capital gains, self-employment income, or if you want to claim specific credits and deductions that aren\u2019t covered by the short form. It&#8217;s also the go-to form if you itemize deductions for the state.<\/p>\n<p><b>Form IT-203 \u2013 Nonresident and Part-Year Resident Income Tax Return<\/b><b><br \/>\n<\/b> If you didn\u2019t live in New York for the full year, or if you live in another state but earned income in New York, this is the form you\u2019ll file. It lets you report only the income that\u2019s taxable to New York and helps figure out how much of your total income is subject to state tax.<\/p>\n<p><b>Form IT-2105 \u2013 Estimated Income Tax Payment Voucher for Individuals<\/b><b><br \/>\n<\/b> This form is for folks who don\u2019t have enough tax withheld from their income during the year\u2014like <a href=\"https:\/\/www.irs.com\/es\/como-realizar-pagos-estimados-de-impuestos-al-irs\/\">freelancers, gig workers, or people with investment income<\/a>. It helps you make estimated quarterly payments so you don\u2019t end up with a big tax bill in April.<\/p>\n<p><b>Form IT-370 \u2013 Application for Automatic Six-Month Extension of Time to File<\/b><b><br \/>\n<\/b> Need a little more time to file your New York State return? This form gives you an automatic six-month extension, as long as you send it in by the original due date and pay any taxes you owe. Just remember\u2014it extends your time to file, not your time to pay.<\/p>\n<p><b>Form IT-150-X \u2013 Amended Resident Income Tax Return (Short Form)<\/b><b><br \/>\n<\/b> If you filed Form IT-150 but later realized you made a mistake or left something out, this is the form you\u2019ll use to fix it. It\u2019s basically the redo version of the short form and lets you make corrections without having to start from scratch.<\/p>\n<p><b>Form IT-201-X \u2013 Amended Resident Income Tax Return (Long Form)<\/b><b><br \/>\n<\/b> Similar to the IT-150-X, this one is used if you need to amend a previously filed IT-201 return. Whether you forgot a deduction or received a corrected tax form after filing, this is where you make it right with the state.<\/p>\n<p><b>Form IT-2 \u2013 Summary of W-2 Statements<\/b><b><br \/>\n<\/b> This form summarizes your W-2 wage information for the state and should be submitted with your return if you\u2019re mailing it in. If you\u2019re e-filing, your tax software usually handles this part automatically, but it\u2019s still good to know what it\u2019s for.<\/p>\n<p><b>Recursos fiscales del Estado de Nueva York<\/b><\/p>\n<ul>\n<li>Departamento de Impuestos y Finanzas del Estado de Nueva York:<a href=\"http:\/\/www.tax.state.ny.us\/\" target=\"_blank\" rel=\"noopener nofollow\"> www.tax.state.ny.us<\/a><\/li>\n<li>Departamento de Finanzas de la ciudad de Nueva York:<a href=\"http:\/\/www.nyc.gov\/html\/dof\/html\/home\/home.shtml\" target=\"_blank\" rel=\"noopener nofollow\"> www.nyc.gov\/html\/dof<\/a><\/li>\n<li>Comisi\u00f3n Tributaria de Nueva York:<a href=\"http:\/\/www.nyc.gov\/html\/taxcomm\/html\/home\/home.shtml\" target=\"_blank\" rel=\"noopener nofollow\"> www.nyc.gov\/taxcomm<\/a><\/li>\n<li>NY State Department of Taxation and Finance \u2018Online Services\u2019 center:<a href=\"http:\/\/www.tax.state.ny.us\/online\/\" target=\"_blank\" rel=\"noopener nofollow\"> www.tax.state.ny.us\/online<\/a><\/li>\n<li>Departamento de Impuestos y Finanzas del Estado de NY ? Realice un pago:<a href=\"http:\/\/www.tax.state.ny.us\/pit\/income_tax\/make_a_payment_section.htm\" target=\"_blank\" rel=\"noopener nofollow\"> www.tax.state.ny.us\/pit\/income_tax\/make_a_payment<\/a><\/li>\n<li>NY State Department of Taxation and Finance \u2018E-file\u2019 webpage:<a href=\"http:\/\/www.tax.state.ny.us\/elf\/\" target=\"_blank\" rel=\"noopener nofollow\"> www.tax.state.ny.us\/elf<\/a><\/li>\n<li>Compruebe el estado de su devoluci\u00f3n de impuestos del estado de NY:<a href=\"https:\/\/www8.nystax.gov\/PRIS\/prisHome\" target=\"_blank\" rel=\"noopener nofollow\"> www8.nystax.gov\/PRIS<\/a><\/li>\n<li>NYC Finance \u2018e-File\u2019 portal:<a href=\"https:\/\/www.tax.ny.gov\/online\/\" target=\"_blank\" rel=\"noopener nofollow\"> tax.ny.gov\/online\/<\/a><\/li>\n<li>NYC Finance \u2018Online Payments\u2019 center:<a href=\"https:\/\/www.tax.ny.gov\/pay\/ind\/pay_income_tax_online.htm\" target=\"_blank\" rel=\"noopener nofollow\"> tax.ny.gov\/pay\/ind\/pay_income_tax_online.htm<\/a><\/li>\n<li>New York State\u2019s Tax Freedom Day is April 25th.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"size-large wp-image-13241 aligncenter\" src=\"https:\/\/www.irs.com\/wp-content\/uploads\/2025\/05\/pexels-pixabay-236451-1024x684.jpg\" alt=\"impuestos del estado de nueva york\" width=\"640\" height=\"428\" srcset=\"https:\/\/www.irs.com\/wp-content\/uploads\/2025\/05\/pexels-pixabay-236451-1024x684.jpg 1024w, https:\/\/www.irs.com\/wp-content\/uploads\/2025\/05\/pexels-pixabay-236451-300x200.jpg 300w, https:\/\/www.irs.com\/wp-content\/uploads\/2025\/05\/pexels-pixabay-236451-768x513.jpg 768w, https:\/\/www.irs.com\/wp-content\/uploads\/2025\/05\/pexels-pixabay-236451-1536x1025.jpg 1536w, https:\/\/www.irs.com\/wp-content\/uploads\/2025\/05\/pexels-pixabay-236451-2048x1367.jpg 2048w, https:\/\/www.irs.com\/wp-content\/uploads\/2025\/05\/pexels-pixabay-236451-18x12.jpg 18w\" sizes=\"auto, (max-width: 640px) 100vw, 640px\" \/><\/p>\n<h2>New York State Taxes: FAQ<\/h2>\n<p><b> 1. Do I have to file a New York State tax return if I don\u2019t live there full time?<\/b><b><br \/>\n<\/b>If you earned income in New York but don\u2019t live there full time, you might still need to file as a nonresident. This usually applies to people who work in the state, own rental property there, or have other New York-based income. New York is strict about residency and source income rules, so even part-year or nonresidents can be on the hook for filing.<\/p>\n<p><b> 2. How do New York State tax brackets work?<\/b><b><br \/>\n<\/b>New York uses a progressive system, which means tax rates increase as your income goes up. The lowest rate is just over 4%, and it can go up to more than 10% if you\u2019re a very high earner. The bracket your income falls into will determine how much of it is taxed at each rate. You don\u2019t pay the top rate on your entire income, just the part that falls into that range.<\/p>\n<p><b> 3. What\u2019s the difference between New York State tax and New York City tax?<\/b><b><br \/>\n<\/b>New York State income tax applies to everyone who lives in or earns money in the state. New York City has its own income tax on top of that, and only residents of the city pay it. The NYC tax rates are also progressive and range from around 3% to 4%. So if you live in Manhattan, Brooklyn, Queens, the Bronx, or Staten Island, you\u2019re likely paying both.<\/p>\n<p><b> 4. How do I pay estimated taxes to New York if I\u2019m self-employed?<\/b><b><br \/>\n<\/b>If you\u2019re self-employed or earn income without tax withholding, you\u2019ll need to make quarterly estimated payments to New York State. You can do this online through the state\u2019s tax portal, and you\u2019ll use Form IT-2105 to figure out how much you owe each quarter. Missing these payments can lead to penalties, so it\u2019s best to stay on schedule.<\/p>\n<p><b>5. What if I can\u2019t pay my New York taxes in full?<\/b><b><br \/>\n<\/b>If you can\u2019t pay everything at once, New York does allow payment plans. You can apply for an installment agreement through the state\u2019s Department of Taxation and Finance website. Just be aware that interest and penalties may still apply while you&#8217;re paying it off, so it\u2019s best to pay as much as you can up front if possible.<\/p>","protected":false},"excerpt":{"rendered":"<p>New York has three major sources of tax revenue: the Personal Income Tax, the Corporation Tax, and the Sales\/Use Tax. These, plus Property Taxes and other local levies, round out the structure of New York\u2019s tax system. New York state taxes can be a bit of a maze, whether you\u2019re living in the city or [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":13243,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[35],"tags":[],"class_list":["post-2247","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-state-tax-returns"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.irs.com\/es\/wp-json\/wp\/v2\/posts\/2247","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.irs.com\/es\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.irs.com\/es\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.irs.com\/es\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.irs.com\/es\/wp-json\/wp\/v2\/comments?post=2247"}],"version-history":[{"count":3,"href":"https:\/\/www.irs.com\/es\/wp-json\/wp\/v2\/posts\/2247\/revisions"}],"predecessor-version":[{"id":13248,"href":"https:\/\/www.irs.com\/es\/wp-json\/wp\/v2\/posts\/2247\/revisions\/13248"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.irs.com\/es\/wp-json\/wp\/v2\/media\/13243"}],"wp:attachment":[{"href":"https:\/\/www.irs.com\/es\/wp-json\/wp\/v2\/media?parent=2247"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.irs.com\/es\/wp-json\/wp\/v2\/categories?post=2247"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.irs.com\/es\/wp-json\/wp\/v2\/tags?post=2247"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}