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Individuals
Welcome to our home for individuals. Here, you'll find resources to file returns, pay tax, claim credits, and more for:
- income tax (for individuals, LLCs, and partnerships)
- estate tax
- mortgage recording tax
- real estate transfer tax
- MCTMT (metropolitan commuter transportation mobility tax)
For information regarding sales tax, corporation tax, and other business taxes, see our home for Businesses. For information for homeowners, see Property owners.
Individual Resources
File your income tax return
Learn the who, how, and when of filing an income tax return.
- Do I need to file an income tax return?
- Filing status
- Joint filing information
- Standard deductions and Itemized deductions
- Pension and annuity income exclusion
- Tax rates and tables
- Filing due dates and Interest and penalties
- Voluntary contributions
- Form 1099-G
- New York City and Yonkers tax
- FAQs about filing requirements, residency, and telecommuting
- Estimated taxes
- Income tax for businesses (LLCs or LLPs, partnerships, and non-resident groups and teams)
- School district codes
Find income tax credits
Give your refund a boost with the credits you're entitled to! Explore our most popular credits, below, or see Income tax credits for a more comprehensive list.
- Earned income credit (New York State) (New York City)
- Household credit (New York State) (New York City)
- Child and dependent care credit (New York State) (New York City)
- New York City credits
- Noncustodial parent earned income credit
- Empire State child credit
- College tuition credit
Learn about other taxes
Most of us are familiar with income tax, but as an individual there are other taxes you may need to pay.
Income tax filing resource center
Find everything you need to file a complete and accurate return all in one place, including:
- filing options, like Direct File and Free File
- guidance on responding to department notices and letters
- free tax assistance
- resources for property tax information you need to include on your return
- checking the status of your refund
What's New
Have you filed your 2022 tax return? You may be entitled to a refund
If you haven’t filed a 2022 income tax return, you may still be entitled to a refund. Generally, the right to claim and receive a refund for tax year 2022 expires April 20, 2026.
If you’re entitled to a refund, in most cases you must file your 2022 income tax return on or before April 20, 2026. If you don’t file by that date, you may lose any refund you could be entitled to for that tax year.
Improvements coming to Online Services in December 2025
To improve your experience with Online Services, we're updating the account creation process, adding new features to Account Summary, and more.
Learn about December 2025 changes
To stay up to date with these changes, subscribe to Online Services.
Have you heard about the inflation refund check?
This one-time check provides relief to New Yorkers who have paid increased sales taxes due to inflation.
Learn whether you qualify for a check and how much relief you can expect to receive:
Income, payment, and educational Resources
Plan Ahead
Benefit from good recordkeeping
Whether you’ve already filed or are keeping track of documentation for next year, our recordkeeping pages are a great resource.
Good records help you determine which credits and deductions you qualify for, and serve as documentation if we need to verify information on your return.
Request electronic communications
The best way to communicate with the Tax Department about a return, bill, or notice is to create an Online Services account and request electronic communications for both Bills and Related Notices and Other Notifications.
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