Individuals

Welcome to our new 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 now accessible from the same teal menu.

Scroll down to find what you're looking for.

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Make a payment

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Check your refund

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Individual Resources

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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)

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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

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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.

Filing season resource center

Find everything you need to file a complete and accurate return all in one place, including:

filing options, like 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

View resource center

What's New

Pass-through entity tax (PTET)

PTET is an optional tax that partnerships and New York S corporations may annually elect to pay on certain income for tax years beginning on or after January 1, 2021. If you're an authorized person for an electing partnership or S corporation, you may opt in to PTET through October 15, 2021.

Learn about PTET

New York State tax implications of recent federal COVID relief

Learn about the implications of the federal Coronavirus Aid, Relief and Economic Security Act (CARES ACT), Consolidated Appropriations Act, 2021, and American Rescue Plan Act of 2021 on New York State personal and corporation taxes.

Read summary

Income, payment, and educational Resources

Plan Ahead

Tax relief for New Yorkers

The Acting Tax Commissioner has extended certain filing and payment deadlines for taxpayers who were directly affected by Post-Tropical Depression Ida.

View guidance

January 15

Personal income tax (and MCTMT if applicable) estimated tax payment due for 4th quarter of 2020