E-file mandate and filing/payment methods
If you're required to e-file, you may need to authorize a debit payment to pay your tax. See ACH debit block information for important information about debit payments.
Personal income tax | ||||
---|---|---|---|---|
Type of filer, filing, or payment | Mandated | Electronic filing options | Payment options | Scheduled payment option |
Income tax return | Yes | Approved commercial software | direct debit from bank account IT-201-V voucher & check |
Yes |
Online Services | direct debit from bank account credit card (includes convenience fee) IT-201-V voucher & check |
Yes | ||
Request for extension | Yes | Approved commercial software | direct debit from bank account | Yes |
Online Services | direct debit from bank account credit card (includes convenience fee) IT-370-V voucher & check |
Yes | ||
Estimated tax | No | Approved commercial software | direct debit from bank account | Yes |
Online Services | direct debit from bank account credit card (includes convenience fee) IT-2105 voucher & check |
Yes | ||
Partnerships | ||||
Type of filer, filing, or payment | Mandated | Electronic filing options | Payment options | Scheduled payment option |
Partnership returns (including IT-204-LL) | Yes | Approved commercial software | direct debit from bank account (Partnerships, LLCs and LLPs treated as partnerships for federal income tax purposes) |
Yes |
Request for extension | Yes | Approved commercial software | N/A | N/A |
Tax Department Web File | N/A | N/A | ||
Fiduciaries | ||||
Type of filer, filing, or payment | Mandated | Electronic filing options | Payment options | Scheduled payment option |
Fiduciary return | Yes | Approved commercial software | direct debit from bank account IT-205-V Voucher & check |
Yes |
Request for extension | Yes | Approved commercial software | direct debit from bank account | Yes |
Online Services | direct debit from bank account credit card (includes convenience fee) IT-370-PF-V voucher & check |
Yes | ||
Estimated tax | No | Approved commercial software | direct debit from bank account | Yes |
Online Services | direct debit from bank account credit card (includes convenience fee) IT-2106 voucher & check |
Yes | ||
Sales tax | ||||
Type of filer, filing, or payment | Mandated | Electronic filing options | Payment options | Scheduled payment option |
Monthly and quarterly filers | Yes | Online Services | direct debit from bank account | Yes |
Annual filers | Yes | Online Services | direct debit from bank account | Yes |
Sales tax PrompTax payments | Yes | Online Services | PrompTax payment rules apply | Yes |
Sales tax PrompTax ST-810 | Yes | Online Services | PrompTax payment rules apply | Yes |
Prepaid sales tax on motor fuel and diesel motor fuel |
Yes | Online Services | direct debit from bank account | Yes |
Withholding tax | ||||
Type of filer, filing, or payment | Mandated | Electronic filing options | Payment options | Scheduled payment option |
NYS-1 (Return of Tax Withheld) | Yes | Online Services | direct debit from bank account | Yes |
Approved commercial software | direct debit from bank account | Yes | ||
PrompTax | direct debit from bank account | Yes | ||
Web Upload | direct debit from bank account | Yes | ||
NYS-45 (Quarterly combined Withholding, Wage Reporting, and Unemployment Insurance Return) |
Yes | Online Services | direct debit from bank account | Yes |
Approved commercial software | direct debit from bank account | Yes | ||
Web Upload | paper check only | No | ||
NYS-45-ATT | Yes | Online Services | N/A | N/A |
Approved commercial software | N/A | N/A | ||
Web Upload | N/A | N/A | ||
Amended NYS-45-ATT | Web Upload | N/A | N/A | |
Corporation tax | ||||
Type of filer, filing, or payment | Mandated | Electronic filing options | Payment options | Scheduled payment option |
Corporation tax returns | Yes | Approved commercial software | direct debit from bank account CT-200-V voucher & check ACH credit initiated by taxpayer |
Yes |
Request for extension | Yes | Approved commercial software | direct debit from bank account CT-200-V voucher & check ACH credit initiated by taxpayer |
Yes |
Online Services | direct debit from bank account ACH credit initiated by taxpayer |
Yes | ||
Estimated tax payments | Yes | Approved commercial software | direct debit from bank account ACH credit initiated by taxpayer |
Yes |
Online Services | direct debit from bank account ACH credit initiated by taxpayer |
Yes | ||
Mandatory first installment (MFI) of estimated tax |
Yes | Approved commercial software | direct debit from bank account ACH credit initiated by taxpayer |
Yes |
Online Services | direct debit from bank account ACH credit initiated by taxpayer |
Yes | ||
Metropolitan Commuter Transportation Mobility tax (MCTMT) | ||||
Type of filer, filing, or payment | Mandated | Electronic filing options | Payment options | Scheduled payment option |
MCTMT returns for businesses | No | Online Services | direct debit from bank account | Yes |
PrompTax | direct debit from bank account | Yes | ||
Taxicab fee for Metropolitan Commuter Transportation District (MCTD) | ||||
Type of filer, filing, or payment | Mandated | Electronic filing options | Payment options | Scheduled payment option |
Taxicab returns | Yes | Online Services | direct debit from bank account | No |
Highway use tax (HUT) and International Fuel Tax Agreement (IFTA) | ||||
Type of filer, filing, or payment | Mandated | Electronic filing options | Payment options | Scheduled payment option |
IFTA returns | Yes | Online Services | direct debit from bank account IFTA-100-V voucher and check |
No |
HUT returns | Yes | Online Services | direct debit from bank account HUT returns may be filed online, with direct debit from account, with ability to schedule payments. |
Yes |
IFTA & HUT renewals | No | OSCAR website | direct debit from bank account IFTA-21-V voucher and check TMT-2.9-V voucher and check credit card |
No |
Beverage container tax | ||||
Type of filer, filing, or payment | Mandated | Electronic filing options | Payment options | Scheduled payment option |
Beverage container returns | Yes | Online Services | direct debit from bank account | No |
Petroleum business tax (PBT) | ||||
Type of filer, filing, or payment | Mandated | Electronic filing options | Payment options | Scheduled payment option |
Estimated payments | Yes | Online Services | PrompTax payment rules apply | Yes |
PBT returns | Yes | Online Services | direct debit from bank account | Yes |
Paying tax bills | ||||
Type of filer, filing, or payment | Mandated | Electronic filing options | Payment options | Scheduled payment option |
Scheduled payment option1 | Yes | Online Services | direct debit from bank account credit card (with convenience fee) |
No |
Quick Pay | direct debit from bank account (individuals only) | No |
1 You can also pay your bills with a check or money order.
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