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.

Scroll down to find what you're looking for.

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File your return

Credit Cards

Make a payment

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Check your refund

Letter

Respond to a letter

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.

Income tax filing 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

2023 STAR credit checks

We've started mailing 2023 STAR credit checks. If you're registered for the STAR credit, use out STAR Credit Delivery Schedule lookup to see when we'll issue checks for your area.

See delivery schedule

Resource center for doing business with us

Doing business with the Tax Department? A Business Online Services account can make it easier. It’s a free, convenient, and secure way to file returns, schedule payments, respond to department notices, and more!

SEE BUSINESS RESOURCES

Income, payment, and educational Resources

Plan Ahead

Pay with Quick Pay (for individuals only)

Need to make a payment toward a bill, notice, or installment payment agreement (IPA)? Use Quick Pay to pay directly from your bank account. There's no fee and you don't need an Online Services account.

Pay with Quick Pay

Are your kids back from summer camp or off to daycare?

Keep documentation so you have proof when you claim the child and dependent care credit next year.

Learn about the credit

Updated: September 15, 2023