E-file requirement for individual taxpayers
Who must e-file
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,
- pick up forms at your local library, or
- order forms from us by phone.
How to e-file
- If your income was $64,000 or less in 2016, you qualify to use Free File to prepare and e-file your resident, nonresident, or part-year resident income tax return at no cost using brand-name software accessed directly through our website.
- You may purchase e-file approved commercial software (approved by the Tax Department).
- You may use a paid tax preparer.