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Department of Taxation and Finance

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.

Mandate, filing, and payment information by tax type
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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