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Estimated tax payment due dates

The 2021-2022 New York State budget replaced the highest personal income tax bracket and rate for 2021 with three new brackets and rates. To determine if these changes will affect your 2021 estimated tax payments, see Estimated tax law changes. If you need to adjust already-scheduled payments due to the new brackets and rates, you may cancel and resubmit your scheduled estimated tax payments.

If you file your income tax or fiduciary return on a calendar year basis, you must make your first estimated tax payment for 2021 by April 15, 2021. You can either pay all your estimated tax with this first payment or pay it in four equal installments due on:

  • 1st payment: April 15, 2021
  • 2nd payment: June 15, 2021
  • 3rd payment: September 15, 2021
  • 4th payment: January 18, 2022

See Estimated tax law changes to determine if your 2021 estimated tax payments are impacted by recent tax rate changes.

Special rules apply if you are a:

  • Fiscal year filer
  • Farmer or fisherman

For more information see:

  • Form IT-2105-I, Instructions for Form IT-2105, Estimated Tax Payment Voucher for Individuals
  • Form IT-2106-I, Instructions for Form IT-2106, Estimated Income Tax Payment Voucher for Fiduciaries

If you are a nonresident filing one of the following forms, see the instructions below for due dates:

  • Form IT-2663-I, Instructions for Form IT-2663, Nonresident Real Property Estimated Income Tax Payment Form
  • Form IT-2664-I, Instructions for Form IT-2664, Nonresident Cooperative Unit Estimated Income Tax Payment Form