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Taxpayer Assistance Program (TAP)

If your 2023 federal adjusted gross income (FAGI) was $79,000 or less and you have investment income of $11,000 or less, you qualify to receive free tax assistance from the department. We can help you prepare and e-file your 2023 federal and state income tax returns at no cost. (Note: Federal adjusted gross income is defined as gross income minus adjustments to income. Gross income includes your wages, dividends, capital gains, business income, retirement distributions, as well as other income. For more information, visit the IRS at Definition of Adjusted Gross Income.)

During a pre-scheduled virtual or in-person session, or walk-in session, our department representatives will guide you through free tax preparation software, step by step, as you complete and file your own tax return. Our online tax software is a safe and secure way to file. It’s quick and easy!

For step-by-step instructions to help you prepare to file, see Get ready to e-file your income tax return. Before continuing, please review our e-file disclaimer.

What you need to file:

  • basic computer skills
  • an active email account
  • a photo ID (driver license, passport, and so on)
  • driver license: required to submit New York State return
  • all your income documents (W-2s, 1099s, and so on) and other documents available
  • a copy of your 2022 tax return (if you filed)
  • ability to check the status of your return after it’s submitted to confirm if it was accepted or rejected

Note: Remember to have a copy of last year’s return available so you have all the information you need to easily e-file!

Use TAP software without assistance

If you are eligible to use TAP software, you can use your own computer, tablet, or mobile device to prepare and e-file your income tax returns for free. Select the link below, complete a short registration form, and we will send you a link to the same secure software we use during our TAP sessions.

Register for software link

How to have a successful TAP filing experience

Need a partner who can prepare your tax return for free? To find a VITA partner near you, use the IRS VITA/TCE Locator Tool, or visit and search VITA location.

Not eligible? Access other e-file options

If you are not eligible to use TAP software, you can still e-file your return. You may even qualify for other free options to prepare and e-file your basic federal and state income tax returns. To learn more, see Other e-file options.

Important: Make sure you review the eligibility criteria for each software provider before selecting a product.