Individuals

Welcome to our home for individuals. Here, you'll find resources to file returns, pay tax, claim credits, and more for:

• income tax (for individuals, LLCs, and partnerships)
• estate tax
• mortgage recording tax
• real estate transfer tax
• MCTMT (metropolitan commuter transportation mobility tax)

For information regarding sales tax, corporation tax, and other business taxes, see our home for Businesses. For information for homeowners, see Property owners.

Subscribe

Sign up to receive Tax Tips for Individuals.

Individual Resources

File your income tax return

Learn the who, how, and when of filing an income tax return.

• Do I need to file an income tax return?
• Filing status
• Joint filing information
• Standard deductions and Itemized deductions
• Pension and annuity income exclusion
• Tax rates and tables
• Filing due dates and Interest and penalties
• Voluntary contributions
• Form 1099-G
• New York City and Yonkers tax
• FAQs about filing requirements, residency, and telecommuting
• Estimated taxes
• Income tax for businesses (LLCs or LLPs, partnerships, and non-resident groups and teams)
• School district codes

Find income tax credits

Give your refund a boost with the credits you're entitled to! Explore our most popular credits, below, or see Income tax credits for a more comprehensive list.

• Earned income credit (New York State) (New York City)
• Household credit (New York State) (New York City)
• Child and dependent care credit (New York State) (New York City)
• New York City credits
• Noncustodial parent earned income credit
• Empire State child credit
• College tuition credit

Learn about other taxes

Most of us are familiar with income tax, but as an individual there are other taxes you may need to pay.

• Estate tax
• Metropolitan commuter transportation mobility tax (MCTMT)
• Mortgage recording tax
• Pass-through entity tax (PTET)
• Property tax
• Real estate transfer tax
• Release of estate tax lien
• Sales and use tax on my income tax return

Income tax filing resource center

Find everything you need to file a complete and accurate return all in one place, including:

• filing options, like Free File
• guidance on responding to department notices and letters
• free tax assistance
• resources for property tax information you need to include on your return
• checking the status of your refund

What's New

File your income tax return

For taxpayers who requested an automatic six month extension to file, you must file on or before the filing deadline of your return.

See extended due date:

Additional Empire State child credit payments

If, for tax year 2023, you received at least $100 for the Empire State child credit and filed your New York State income tax return (Form IT-201) on time, you may be eligible for a check.

See whether you can expect a check and for how much:

Income, payment, and educational Resources

• Request an extension
• Request a copy of federal W-2 or return
• Driver license requirement for taxpayers

• Audits, bills, and collections
• Challenge Tax Department actions
• New York State offset programs
• New York State Tax Warrants search tool

• Online Services
• Tax Basics Education Program
• Financial Education Program
• Recordkeeping for individuals

Plan Ahead

Do you make estimated tax payments?

Our estimated tax resource center simplifies estimated tax, with information about who must pay and tools to assist you.

If you're self employed, check out our Self-employment resource center too!

Are your kids back from summer camp or off to daycare?

Keep documentation so you have proof when you claim the child and dependent care credit next year.

Department of Taxation and Finance

Connect with us

Sign up online or download and mail in your application.

Get the facts about the COVID-19 vaccine.

Become an organ donor today!