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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.
You can access this page from the Individuals tab in the teal menu at the top of our site. Online Services and Forms and guidance are also accessible from the same teal menu.
Scroll down to find what you're looking for.
Sample image of the RP-56
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 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)
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.
What's New
Letter about a possible refund (Form TR-210)
If you received Form TR-210, you may be entitled to a refund for the tax year stated on the letter. The refund might be from withholding amounts from a previous job, or an overpayment or carry-forward from a previous tax year.
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:
Income, payment, and educational Resources
Plan Ahead
Pay a bill or notice
Make a payment using one of our convenient online options: anywhere, anytime through your Online Services account, or using our Quick Pay application—no account required (for individuals only).
Can't pay your bill in full?
If you can't pay your tax bill in full, you may qualify for an installment payment agreement (IPA). Under the agreement, you'll make monthly payments toward your unpaid tax balance.
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