E-file mandate and filing/payment methods

The New York State

Department of Taxation and Finance

Andrew M. Cuomo - Governor
Thomas H. Mattox - Commissioner

E-file mandate and filing/payment methods

	Electronic filing mandated?	Electronic filing methods¹	Available payment methods	Ability to schedule direct debit payments
Personal income tax
Income tax return	Yes	Tax Preparation Software or FreeFile	direct debit from bank account IT-201-V voucher & check credit card (includes convenience fee)	Yes
Request for extension	Yes	Tax Preparation Software	direct debit from bank account	Yes
Request for extension	Yes	DTF Web site	direct debit from bank account IT-370-V voucher & check credit card (with convenience fee)	Yes
Estimated tax	No	DTF Web site	direct debit from bank account credit card (with convenience fee)	Yes
Partnerships
Partnership returns (including IT-204-LL)	Yes	Tax Preparation Software	direct debit from bank account (Partnerships, LLCs and LLPs treated as partnerships for federal income tax purposes)	Yes
Request for extension	Yes	Tax Preparation Software	N/A	N/A
Request for extension	Yes	DTF Web site	N/A	N/A
Fiduciaries
Fiduciary return	Yes	Tax Preparation Software	direct debit from bank account IT-2106 Voucher(TY2011) &check	Yes
Request for extension	No	DTF Web site	direct debit from bank account IT-370-PF-V voucher & check	Yes
Sales tax
Monthly & quarterly filers	Yes	DTF Web site	direct debit from bank account	Yes
Annual filers	Yes	DTF Web site	direct debit from bank account	Yes
Sales tax PrompTax payments	Yes	DTF Web site	PrompTax payment rules apply	Yes
Sales tax PrompTax ST-810	Yes	DTF Web site	direct debit from bank account	Yes
Withholding tax
Forms NYS-1 (Return of Tax Withheld)	No	DTF Web site	direct debit from bank account	No Coming 2012
Form NYS-45 (Quarterly combined Withholding, Wage Reporting, and Unemployment Insurance Return)	No	DTF Web site	direct debit from bank account	No Coming 2012
Withholding PrompTax Return	Yes	DTF Web site	PrompTax payment rules apply	Yes
Corporation tax
Corporation tax returns	Yes	Tax Preparation Software	direct debit from bank account CT-200-V voucher & check ACH credit initiated by taxpayer	Yes
Request for extension	Yes	Tax Preparation Software	direct debit from bank account CT-200-V voucher & check ACH credit initiated by taxpayer	Yes
Request for extension	Yes	DTF Web site	direct debit from bank account ACH credit initiated by taxpayer	Yes
Estimated tax payments	Yes Effective 12/01/2011	Tax Preparation Software	direct debit from bank account ACH credit initiated by taxpayer	Yes
Estimated tax payments	Yes Effective 12/01/2011	DTF Web site	direct debit from bank account ACH credit initiated by taxpayer	Yes
Metropolitan Commuter Transportation Mobility Tax (MCTMT)
Estimated MCTMT payments by individuals	No	DTF Web site	direct debit from bank account	Yes
MCTMT returns for individuals & businesses	No	DTF Web site	direct debit from bank account	Yes
MCTMT PrompTax returns	Yes	DTF Web site	PrompTax payment rules apply	Yes
MCTMT Taxi Fee	No	DTF Web site	direct debit from bank account	No
Highway Use Tax (HUT) & International Fuel Tax Agreement (IFTA)
IFTA returns	No	DTF Web site	direct debit from bank account IFTA-11-V voucher and check	No
HUT returns	No	No
IFTA & HUT renewals	No	OSCAR Web site	direct debit from bank account IFTA-11-V voucher and check	No
Beverage Container Tax
Beverage container returns	Yes	DTF Web site	direct debit from bank account	No
Petroleum Business Tax
Estimated payments	Yes	DTF Web site	PrompTax payment rules apply	Yes
Paying tax bills
Pay your tax bills online²	Yes	DTF Web site	direct debit from bank account credit card (with convenience fee)	No

¹ Tax Preparation Software - You can use third party software approved by the New York State Tax Department to file online.
² You can also pay your tax bills with a check. Please see http://www.tax.ny.gov/pay/all/payby_check.htm.

DTF Web site - Access the NYS Tax Department website to file or pay. Some actions may require use of an Online Services account.