Taxpayer Migration in New York State

Personal income taxes are New York State's largest revenue source, accounting for over 1 out of 2 tax dollars collected by the State in SFY 2026. These revenues are important to the State's financial health and sustaining the vital services that New Yorkers rely on.

Based on the most recent data available from the New York State Department of Tax and Finance, 10.9 million taxpayers filed New York State personal income tax returns in tax year 2024. Most filers (87%) are full-year residents. A smaller share (11%) are full-year nonresidents, who pay taxes on income earned in New York, not on all their earnings.

The remaining 2 percent are part-year residents—those whose tax returns indicate they moved in or out of the state during the tax year. 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 these residents since 2015.

The interactive chart provides data for tax filers moving into New York, moving out of New York, and the net loss or gain of taxpayers by filing status or income.

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 1 in 1,000 resident taxpayers.

Net outmigration was highest for married households with incomes between $100,000 and $500,000 – on a net basis, almost 8,200 such filers moved out of New York in 2024, 0.7% of resident taxpayers in that category. The highest out-migration rates are for households making $500,000 or more – 1% of these taxpayers left the state in 2024.

One positive post-pandemic trend has been the net in-migration of single filers in 2022, 2023 and 2024.