E-file requirement for individual taxpayers
You're required to electronically file your return if you meet all three of the following conditions:
- you use software to prepare your own personal income tax return;
- your software supports the electronic filing of your return; and
- you have broadband Internet access.
What you need to know about the e-file mandate
- The cost of tax preparation software always includes the e-filing service; New York State law prohibits additional charges.
- You are not required to electronically file if you:
- download forms from our website,
- order forms from us by phone, or
- pick up forms at your local library.
How to file electronically
- You may be eligible to Web File your full-year New York State resident return (Form IT-201) for FREE through our website.
- You may be eligible to e-file your resident, nonresident, or part-year resident income tax return for FREE using brand-name software accessed directly through our website.
- You may purchase e-file approved commercial software (Tax Department approved).
Extension filers: Please Web File your extension directly on the Tax Department website.
To learn about the difference between Web File and e-file, see More about e-file and Web File.