Skip to main content

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.

Individual Resources

depiction of a person holding a form and instructions

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.

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

What's New

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 taxIFTAMiscellaneous tax, or Highway use tax (HUT) emails to receive notifications as we issue guidance.

Highway use tax (HUT) filing frequency thresholds

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.

Review TB-HU-260

Plan Ahead

Do you need to provide additional information?

If your refund status advises that we’re requesting information, review our lists of acceptable proof so you know what you'll need to respond.

Review checklists

Planning to send your kids to summer camp or daycare?

Keep documentation such as receipts, invoices, copies of cashed checks, and bank statements so you have proof when you claim the child and dependent care credit next year.

Learn about the credit

Updated: