Skip to main content
Your browser will need to support JavaScript to use this site completely. Site functionality and usability will be disrupted. Additionally, videos, data, site search and notifications will be disabled or function poorly.
Department of
Taxation and Finance
Main navigation menu
Online services
Online Services home
December 2025 changes
Make a payment
Quick Pay (businesses and individuals)
Request installment payment agreement
Individuals
Individuals home
Quick Pay
Inflation refund checks
E-file options
Income tax filing resource center
Check your refund
Respond to a letter
Self-employment resource center
Businesses
Businesses home
Sales and use tax
Withholding tax
Corporation tax
Quick Pay
Self-employment resource center
Other taxes
Tax professionals
Tax professionals home
Registration and education
Posting requirements
Professional responsibility
Real property
Real property home
STAR
STAR Credit Delivery Schedule
Property Tax Credit Lookup
Property owners
Homeowner Benefit Portal
Assessment community
Forms and guidance
Forms and guidance home
Form RP-5217-PDF
2024 tax tables
School district codes
Current-year income tax forms
Tax data
Tax data home
Statistics and reports
Open data
Municipal Data Portal
About
About us
Employment opportunities
Leadership
Search box
Search Tax
Search Tax
Log in menu
Log in
Create account
Guidance Left navigation menu
Guidance
Publications by number
General information publications
Publications by tax type
Sales and use
Withholding
Income
Corporation
Metropolitan transportation mobility tax
Wireless communications surcharge
Alcoholic beverages
Cigarette and tobacco
Estate
Fuel use
Gasoline and similar motor fuel
Highway use
Petroleum business
Property
Real estate transfer
Technical documents
Advisory opinions (TSB-A)
Tax guidances (NYT-G)
Technical memoranda (TSB-M)
Important notices (N-Notice)
Tax bulletins (TB)
Opinions of Counsel
Regulations and regulatory actions
New York State Tax Law
New York State Senate
New York State Legislature
NYS Division of Tax Appeals
IRS publications
Utility providers
Residential Energy Sources and Services
(TB-ST-775)
Updated:
August 14, 2014