Department of Taxation and Finance
You may be eligible to Free File!
Depending on your income and other criteria, you may be eligible to use Free File software to e-file your federal and state income tax returns—at no-cost. For more information, see Free File your income tax return. To avoid fees, carefully review eligibility criteria for each software provider and access the Free File software directly from our website.
Withholding tax filers—
Quarterly withholding tax and wage reporting returns (Forms NYS-45 and NYS-45-ATT) are due Wednesday, January 31. To e-file:
- Select the ≡ Services menu from your Account Summary homepage.
- Choose the online service you need from Employment and withholding:
- NYS-45 web file
- NYS-45 upload (for use by authorized agents only)
- Wage reporting upload (NYS-45-ATT)
Popular Services
Featured Resources
Choose an online service
We offer a number of online services to fit your busy lifestyle. Check your payment balance, file a return, make a payment, or respond to a department notice—anywhere, anytime.
Learn about STAR benefits for homeowners
If you've recently bought a home, or never applied for the STAR benefit on your current home, you should investigate the STAR options available to you. You may save hundreds each year!
Use Sales Tax Web File
Log in to your Business Online Services account to Web File your sales tax returns. With Web File, you can schedule payments in advance, save your bank account information for future use, and update your business information.
Respond to a department notice
If you receive a bill or notice, respond online. It's the easiest, fastest way. We'll walk you through the process.
Note: If your refund status says we sent you a letter requesting additional information, see Respond to a letter for more information and to review our checklists of acceptable proof.
Watch demos and videos
Need help Web Filing your return? Looking for an overview of credits, e-filing, or contesting your property assessment? Check out our demos and videos. We may be able to walk you through the filing process with a video demonstration, or get you up to speed with our educational videos for income, property, and business taxes.
View our due dates calendar
Looking for your due date? View our calendar of filing due dates for corporation tax, personal income tax, and sales tax.
What's New
Corporate Tax Reform adopted regulations
On December 27, 2023, the Notice of Adoption for the corporate tax reform regulations was published in the State Register.
Tips to avoid filing errors: pass-through entity tax (PTET)
We created a new page with filing tips to help you successfully Web File your annual PTET return.
Featured in January
Register as a tax preparer and facilitator
The 2024 Tax Preparer and Facilitator Registration application is now available.
Tax preparers and facilitators can register for the first time or renew their registration now using the Tax Department’s online application.
Did you receive mail from us?
We've created a resource center to make it easier for you to identify and respond to Tax Department mail.
Learn what we're mailing this month, what kinds of letters we send, how to respond, and more!
Missed a due date?
If you haven't filed and paid your tax, use our penalty and interest calculator to calculate your late filing and late payment penalties and interest.
Note: Only use this calculator if you're sending your late return and late payment together.
Review FAQs about filing requirements, residency, and telecommuting
This page summarizes current New York state law and guidance relating to frequently asked questions due to the COVID-19 pandemic.
