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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.

Updated: January 14, 2016