Department of Taxation and Finance
Did you receive the Empire State child credit or earned income credit?
You may be eligible for an additional payment if, for tax year 2021, you:
- received the Empire State child credit, New York State earned income credit (or noncustodial parent earned income credit), or both; and
- filed your New York State income tax return (Form IT-201) on time.
Learn whether you can expect a check and for how much:
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.
Tax Department response to novel coronavirus (COVID-19)
Owners of property subject to a tax lien sale or tax foreclosure who own ten or fewer residential dwelling units (including their primary residence) may declare a COVID-19-related hardship if they meet certain conditions. See Tax Department response to novel coronavirus (COVID-19) for more 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.
Have you heard about the homeowner tax rebate credit?
The homeowner tax rebate credit (HTRC) is a one-year program providing direct property tax relief to eligible homeowners in 2022.
If you're a homeowner who qualifies, we'll automatically send you a check for the amount of the credit. Your amount will depend on where your home is located, how much your income is, and whether you receive Enhanced or Basic STAR.
What's New
New York City pass-through entity tax (NYC PTET)
New York State recently enacted the NYC PTET. Entities that opted in to the New York State PTET for 2022 may be eligible to opt in to the optional New York City PTET for 2022.
Additional New York State child and earned income tax payments
If you filed your 2021 New York State income tax return (Form IT-201) on time and received the Empire State child credit, New York State earned income credit (or noncustodial parent earned income credit), or both, you may qualify for an additional payment.
Learn whether you can expect a check and for how much:
Featured in November
Employer Compensation Expense Program
The Employer Compensation Expense Program (ECEP) established an optional employer compensation expense tax (ECET) that employers can elect to pay if they have employees who earn over $40,000 annually in wages and compensation in New York State.
Enrollment for tax year 2023 begins October 1, 2022. An employer must enroll in the ECEP no later than December 1 to pay the optional tax in the following calendar year.
Pay with Quick Pay (for individuals only)
Need to make a payment toward a bill, notice, or IPA? Use Quick Pay to pay directly from your bank account. There's no fee and you don't need an Online Services account.
Fuel taxes suspension
The recently enacted New York State budget suspended certain taxes on motor fuel and diesel motor fuel effective June 1, 2022. Subscribe to Sales tax, IFTA, Miscellaneous tax, or Highway use tax (HUT) emails to receive notifications as we issue guidance.
HUT filing frequency thresholds have changed
Highway use tax (HUT) filing frequency thresholds have changed. If you're affected, we'll notify you.
For more information, see TB-HU-260, Filing Requirements for Highway Use Tax.
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.
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.
Explore our Financial Education Program
The Financial Education Program is a series of short modules and videos designed to take you through the benefits available to you and the responsibilities you have as a New York State taxpayer. You can start anywhere in the series or review all the modules. This is for you—let us know what you think!
