New York has a progressive income tax which means the more you make the higher your tax rate (Tax the rich is really Tax the richer!). New York uses your total income to determine your tax RATE, then apples that RATE to your New York source income.
It would not be fair if you make $100.000 per year and pay the same rate as someone who makes $20,000 just because only $20,000 was made in New York.
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