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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
Do you have tax exempt bond interest?
We request your 2025 reporting be submitted by August 31, 2026.
Want to receive your STAR credit sooner?
If you’re a STAR credit recipient, you may now have your STAR credit deposited directly into your bank account, rather than receive a check.
Income, payment, and educational Resources
Plan Ahead
Do you pay estimated income tax?
The last two estimated tax payments for 2026 are due September 15, 2026, and January 15, 2027. Before you pay, remember to review your tax account balance in Online Services.
Did you file a 2025 personal income tax extension?
If you received an extension of time to file your 2025 income tax return, you must file your return by October 15, 2026. The fastest way to file is electronically.
Want to switch to the STAR credit from the exemption for next year?
You can register to switch to the STAR credit from the STAR exemption anytime during the year. But the timing of your first STAR credit will depend on whether you register before or after the deadline to switch.
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