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Tax rate schedules

Page 8 of 10

IT-2105-I (2016)

(Use only to compute your 2016 estimated income taxes.)

New York State tax rates

New York City tax rates

Married filing jointly and qualifying widow(er)

If line 5 is:

but

over

not over The tax is:

over

not over The tax is:

$17,050

4.00% of line 5

$21,600

2.907% of line 5

17,050

23,450 $

682 plus 4.50% of the excess over $17,050

21,600

45,000 $

628 plus 3.534% of the excess over $21,600

23,450

27,750

970 plus 5.25% “

“

23,450

45,000

90,000

1,455 plus 3.591%

“

45,000

27,750

42,750

1,196 plus 5.90% “

“

27,750

90,000

500,000

3,071 plus 3.648%

“

90,000

42,750

160,500

2,081 plus 6.45% “

“

42,750

500,000 .................

19,155* plus 3.876%

“

500,000

160,500

321,050

9,676 plus 6.65% “

“

160,500

321,050

2,140,900

20,352 plus 6.85% “

“

321,050

2,140,900 ....................

145,012 plus 8.82% “

“

“ 2,140,900

Single and married filing separately

If line 5 is:

but

over

not over The tax is:

over

not over The tax is:

$8,450

4.00% of line 5

$12,000

2.907% of line 5

8,450

11,650 $

338 plus 4.50% of the excess over

$8,450

12,000

25,000 $

349 plus 3.534% of the excess over $12,000

11,650

13,850

482 plus 5.25% “

“

11,650

25,000

50,000

808 plus 3.591%

“

25,000

13,850

21,300

598 plus 5.90% “

“

13,850

50,000

500,000

1,706 plus 3.648%

“

50,000

21,300

80,150

1,037 plus 6.45% “

“

21,300

500,000 .................

19,255* plus 3.876%

“

500,000

80,150

214,000

4,833 plus 6.65% “

“

80,150

214,000

1,070,350

13,734 plus 6.85% “

“

214,000

1,070,350 ....................

72,394 plus 8.82% “

“

“ 1,070,350

Head of household

If line 5 is:

but

over

not over The tax is:

over

not over The tax is:

$12,750

4.00% of line 5

$14,400

2.907% of line 5

12,750

17,550 $

510 plus 4.50% of the excess over $12,750

14,400

30,000 $

419 plus 3.534% of the excess over $14,400

17,550

20,800

726 plus 5.25% “

“

17,550

30,000

60,000

970 plus 3.591%

“

30,000

20,800

32,000

897 plus 5.90% “

“

20,800

60,000

500,000

2,047 plus 3.648%

“

60,000

32,000

106,950

1,557 plus 6.45% “

“

32,000

500,000 .................

19,230* plus 3.876%

“

500,000

106,950

267,500

6,392 plus 6.65% “

“

106,950

267,500

1,605,650

17,068 plus 6.85% “

“

267,500

* These amounts include an additional amount to recapture the School

1,605,650 ....................

108,732 plus 8.82% “

“

“ 1,605,650

Tax Reduction (STAR) Program rate reduction benefit for tax rates on

taxable income below $500,000.

Line instructions for Estimated MCTMT worksheet

• services performed by a church employee if the church or other

qualified church‑controlled organization has a certificate in effect

Complete a separate Estimated MCTMT worksheet (lines 1 through 3),

electing an exemption from employer social security and Medicare

for each source of your self-employment income. Total the amounts

taxes; and

from line 3 of all Estimated MCTMT worksheets and enter on line 4. If

• qualified services performed by a minister, a member of a religious

married filing jointly and each spouse is subject to the MCTMT, each

spouse should complete a separate worksheet.

order who has not taken a vow of poverty, or a Christian Science

practitioner or reader.

Line 1 – Enter your estimated net earnings from self-employment for

If your net earnings from self-employment are not subject to federal

2016, as defined under Internal Revenue Code (IRC) section 1402(a).

You may use federal Schedule SE (Form 1040) as a guide in

self-employment tax (for example, nonresident aliens), use federal

Schedule SE (Form 1040) to compute your net earnings from

calculating your estimated net earnings from self-employment.

self-employment as if they were subject to the tax.

Generally, your net earnings from self-employment are reported on

Lines 2 and 3 – Your estimated net earnings from self-employment

federal Form 1040, Schedule SE, Section A, line 4, or Section B, line 6,

must be allocated to the MCTD based on the business activity carried

depending on which section you are required to complete.

on in the MCTD. Business activity is carried on in the MCTD if an

Under IRC section 1402, income from certain employment is treated

individual has, maintains, operates, or occupies desk space, an office, a

as income from a trade or business, and is reported on federal

shop, a store, a warehouse, a factory, an agency, or other place located

Schedule SE as net earnings from self-employment. Accordingly, the

in the MCTD where his or her business matters are systematically and

income is included in an individual’s computation of net earnings from

regularly carried on. Similarly, business activity is carried on outside of

self-employment allocated to the MCTD and is subject to the MCTMT.

the MCTD if the individual has, maintains, operates, or occupies desk

Types of employment treated as a trade or business under IRC

space, an office, a shop, a store, a warehouse, a factory, an agency,

section 1402 include but are not limited to:

or other place located outside the MCTD where his or her business

• services performed by a United States citizen employed by a foreign

matters are systematically and regularly carried on.

government, the United Nations, or other international organization;

Instructions For Form It-2105 - Estimated Tax Payment Voucher For Individuals - 2016 Page 8

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