• Individuals
• File and pay income tax
  • Do I need to file an income tax return?
  • E-file & Free File information
  • Choose how to get your refund
  • File and pay by mail
  • Request an extension
  • Get Form 1099-G
  • School district codes
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  • Income tax credits
  • Marriage Equality Act
  • More return preparation information
  • Amend a filed return
  • File estimated income tax
  • Get a copy of my return
  • Free return preparation assistance
  • Military personnel
  • Seniors
• File and pay other taxes
  • Estate tax
  • Metropolitan commuter transportation mobility tax
  • Mortgage recording tax
  • Real estate transfer tax
• Online services
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• Audits/bills/collections
  • Audits/bills/collections home
  • Pay a bill (assessment)
  • Challenge Tax Department actions
  • Audit
  • Warrants, liens, levies, income executions
  • Offer in Compromise Program
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  • Criminal prosecution
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  • New York State delinquent taxpayers
  • Voluntary Disclosure Program
  • Report tax evasion and fraud
• Late filing/late payment
• Guidance, regulations & laws
• Property taxes and assessments

Same-sex married couples must file using a married filing status for tax year 2011 and after 

• You must file your New York personal income tax return(s) using a married filing status even though your marital status isn't recognized for federal purposes. Because the law only applies starting for tax year 2011, you can't amend a prior year return using a married filing status.
• To complete your New York return you must recompute your federal income tax return (including all credit forms, schedules, and other attachments) using a married filing status, applying all the federal rules for married taxpayers. Don't submit this federal as if married return to the IRS. Use it only to complete your New York return and keep it with your tax documents. Example of federal as if married return.
• If you make estimated tax payments you should recompute your estimate based on a married filing status. 

Answers to federal filing questions

Federal filing information is available on the Internal Revenue Service web site

The Tax Department doesn't answer federal tax questions, including questions about:

• elections available to married taxpayers,
• limitations on deductions and credits for married taxpayers,
• determining income and losses for married taxpayers.