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.
- Empire State child credit
- 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
- 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, including 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
The 2025 income tax filing season is open
With multiple free e-file options, and Free File, filing your personal income tax returns is easier than ever. Using your computer, tablet, or mobile device, you can prepare and e-file your return whenever and wherever you want.
2025 tax returns are due April 15, 2026, but it’s never too early to gather your information and file your federal and state taxes. For all your filing season resources:
Income request letters (Form RP-5300-WSC) for STAR
We’re sending letters to certain STAR recipients to confirm their income and determine which STAR benefit they’re entitled to.
If you received Form RP-5300-WSC, the fastest and easiest way to respond is online.
Income, payment, and educational Resources
Plan Ahead
Update your withholding for 2026
If you got married, had a baby, or experienced other big life changes in 2025, 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.
2025 tax returns are due April 15, 2026
To get started, gather your information, review income tax credits you may be eligible for, and learn about your free e-file options.
Updated: