From the state tax dept:
This annual study provides statistical information on 2004 New York State personal income tax returns that were timely filed during 2005. The data are from full-year resident, full-year nonresident, and part-year resident returns. The report categorizes returns as either taxable or nontaxable, depending on the presence or absence of taxable income and income tax liability. Data presented include the distribution of New York adjusted gross income and tax liability by residence and the value of deductions, exemptions, and taxable income by income class.
To download the entire publication and statistical tables, please visit here.