Migration
Taxpayers changed addresses to out-of-state locations
Address updates are a combination of information received from taxpayers directly and information from the United States Postal Service (USPS) National Change of Address program. Some New York State resident taxpayers change their addresses to out-of-state locations each year. The tables and charts below track the cumulative number of out-of-state transitions observed throughout the years.
In 2020 and 2021, there were noticeable increases in address changes with the start of the COVID-19 pandemic. Address changes in the subsequent years remained high but have trended back towards pre-pandemic levels.
This line graph shows cumulative quarterly address changes for calendar years 2017 through 2024.
The number of tax returns fluctuates year to year creating variation in the number of address changes; proportions adjust for the different number of tax returns each year. Pre-pandemic, approximately 2% of addresses updated to out of the state each year. The rate accelerated to 3% in 2020 and 2021. It declined in 2022 and 2023 and is down to 2% in 2024.
This line graph shows the percentage of tax returns with address updates for calendar years 2017 through 2024.
Millionaires changed addresses
Tax filings combined with the change of address information discussed above allow a focus on high-income taxpayers. Tax returns with a New York State adjusted gross income (AGI) of one million dollars or more are of particular interest due to the progressivity of the tax system. The pattern for millionaires resembles that of all tax returns. Address changes to other states peaked in 2020 and slowly declined each subsequent year.
This line graph shows quarterly address changes for taxpayers claiming at least $1 million adjusted gross income in calendar years 2017 through 2024.
The rate of out-of-state address changes is higher for millionaires than other taxpayers. Their rate peaked above 6% in 2020 and was 2.5% in 2024. While still relatively high, it is approaching the rate for earlier years, as well as that for taxpayers overall.
This line graph shows the percentage of address updates on tax returns each calendar year by all taxpayers and as well as by taxpayers with at least $1 million adjusted gross income by calendar years 2017 through 2024.
Almost 1,700 millionaires changed their address to another state over the course of 2024. This is an improvement relative to the peak above 3,300 in 2020. The number is small relative to the total number of millionaires and yet smaller relative to total number of taxpayers. However, the resulting loss of tax dollars can be significant due to the concentration of tax liability.
This line graph shows both the number of tax returns of millionaires moving out of New York and the number of tax returns of millionaires remaining in New York by calendar years 2017 through 2024.
Address changes out of New York State of millionaires are approaching pre-COVID-19 rates. The number of the wealthiest millionaires (those with incomes greater than $25 million) moving out of the state had the largest percentage increase and the largest recovery.
This bar chart shows the number of address changes out of New York for millionaires at various levels of income by calendar years 2017 through 2024.
IRS state-to-state migration tally of tax returns
The Internal Revenue Service (IRS) tracks migration using personal income tax returns matched across adjacent years. New York has a long history of population outflow and inflow. The following section reflects the 2021–2022 IRS data, the most recent available as of January 2026. While the level of outflow remains historically high, the net improved relative to the 2021–2022 data. This section will be updated when the IRS 2022–2023 data is released.
This bar and line chart shows the New York tax filing population change from US fiscal years 1990-1991 through 2021-2022. The bars show the number of returns from filers moving out of New York and into New York, and the line shows the net number of returns from those moving out of the state.
The 2021–2022 net outflow of 107,798 returns is concentrated in people between the ages of 26 and 44 as in prior years. However, the number is smaller than last year, and there is evidence of younger people with higher incomes coming into New York. The Tax Department will update this chart when the 2022–2023 data is released.
| Federal adjusted gross income (AGI) | All ages | Under 26 | 26–34 | 35–44 | 45–54 | 55–64 | 65 and over |
|---|---|---|---|---|---|---|---|
| All AGI | -107,798 | -187 | -27,584 | -29,221 | -16,905 | -16,773 | -17,128 |
| $1 under $10,000 | -4,433 | -465 | -1,178 | -701 | -442 | -534 | -1,113 |
| $10,000 under $25,000 | -16,844 | -2,996 | -5,023 | -3,440 | -1,871 | -1,609 | -1,905 |
| $25,000 under $50,000 | -30,349 | -3,168 | -10,350 | -7,077 | -4,119 | -3,069 | -2,566 |
| $50,000 under $75,000 | -15,418 | 1,703 | -5,169 | -4,642 | -2,551 | -2,418 | -2,341 |
| $75,000 under $100,000 | -10,586 | 1,740 | -2,907 | -3,411 | -1,949 | -2,058 | -2,001 |
| $100,000 under $200,000 | -18,128 | 2,226 | -2,612 | -6,044 | -3,538 | -4,068 | -4,092 |
| $200,000 or more | -12,040 | 773 | -345 | -3,906 | -2,435 | -3,017 | -3,110 |
The outflow of primary taxpayers under age 26 and age 26–34 in the 2021–2022 data is noticeably less than in the prior period. The exhibit will be updated when the 2022–2023 data is released.
This bar chart shows the net outflow from New York indicated by returns from filers moving out of New York and into New York in 2020-2021 and 2021-2022.
New Yorkers head towards warmer, neighboring, and less expensive states
The following map uses the 2021–2022 IRS data; it will be updated when the 2022–2023 data is released.
This US map shows which states New Yorkers move to when leaving New York and which states people moving into New York move from as indicated by their tax returns.
Even the states with the largest net outflow on the map also have people moving into New York. The chart uses the 2021–2022 IRS data; it will be updated when the 2022–2023 data is released.
This bar chart shows the ten states with the largest net outflow of New Yorkers and inflow from that state to New York as indicated by the number of tax returns filed.