Subscribe
Sign up to receive Tax Tips for Individuals.
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
File for free anytime, anywhere with Direct File!
New York State Direct File is a free, easy-to-use electronic filing option for eligible taxpayers. New Yorkers who qualify can complete their state returns quickly and securely, anytime, anywhere. Direct File is available to qualifying taxpayers to complete their 2024 returns until October 15, 2025.
See if you qualify for Free File
Depending on your income and other criteria, you may be eligible to use Free File software to e-file your federal and state income tax returns—at no cost. Free File is available to qualifying taxpayers to complete their 2024 returns until October 15, 2025.
Income, payment, and educational Resources
Plan Ahead
Keep your information up to date!
Personal income tax filing season is here. If you moved recently or changed your phone number, update your information online. It's an easy way to ensure any mail we send you this year—including a refund check—goes to the right place.
Update your withholding for 2024
If you got married, had a baby, or experienced other big life changes in 2024, share the good news with us and your employer using Form IT-2104. It's one of the forms your employer asks you to complete when you begin a new job in New York State. And it’s a powerful tool for managing what comes out of your paycheck.
Updated: