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The New York State Department of Taxation and Finance (hereinafter, "DTF") is committed to providing the highest level of service and information to customers on its Web site. As a convenience to taxpayers, links have been provided and/or references have been made herein to entities and websites that provide electronic filing products and/or services. Although DTF may list some services or products offered by groups, businesses, or organizations outside of DTF, such listing does not imply any endorsement or recommendation by either DTF or the State of New York.

The State of New York is not responsible for the content of any off-site web pages referenced through links or otherwise. The responsibility for off-site content rests with the groups, businesses, or organizations that provide the information. The decision to use or not use the products or services offered by these entities is entirely up to the taxpayer. Neither the State of New York nor any of its employees, makes any warranty, express or implied, including the warranties of merchantability and fitness for a particular purpose, or assumes any legal liability or responsibility for the accuracy, completeness, or usefulness of any information, product, service or process relative to such electronic filing programs or products. Furthermore, no representation is made that use of such programs or products would not infringe upon any privately owned rights.

Note that the secrecy provisions in the Tax Law prohibit employees of DTF from disclosing tax information that is provided on your filed tax return. The disclosure restrictions do not apply to employees of companies that facilitate electronic filing of tax returns. Thus, the penalties under the Tax Law that are imposed against employees of DTF who violate the disclosure restrictions do not apply to the employees of such companies. Accordingly, DTF is not responsible for investigating allegations or prosecuting employees of such companies who disclose tax information to third parties.

Read the information provided on the e-service provider's Web site carefully, including information concerning its site security and privacy protocols, before you begin the e-filing process. Questions regarding these products, programs or services and/or the content, privacy policies, or security procedures of these entities should be directed to the particular provider, and not to DTF. See Website disclaimer.