Department of Taxation and Finance
Extended filing and payment due dates for New Yorkers impacted by Post-Tropical Depression Ida
If you were affected by Post-Tropical Depression Ida, we may have extended your due date. For more information, view N-21-5, Announcement Regarding Extension of Certain October 15 Deadlines for Taxpayers Affected by Post-Tropical Depression Ida.
If you applied for an extension of time to file your personal income tax or New York C corporation tax return but were not affected by Post-Tropical Depression Ida, your return is still due October 15, 2021.
What are you looking for?
Choose an online service
We offer a number of online services to fit your busy lifestyle. Check your payment balance, file a return, make a payment, or respond to a department notice—anywhere, anytime.
Learn about STAR benefits for homeowners
If you've recently bought a home, or never applied for the STAR benefit on your current home, you should investigate the STAR options available to you. You may save hundreds each year!
Use Sales Tax Web File
Log in to your Business Online Services account to Web File your sales tax returns. With Web File, you can schedule payments in advance, save your bank account information for future use, and update your business information.
Tax Department response to novel coronavirus (COVID-19)
Owners of property subject to a tax lien sale or tax foreclosure who own ten or fewer residential dwelling units (including their primary residence) may declare a COVID-19-related hardship if they meet certain conditions. See Tax Department response to novel coronavirus (COVID-19) for more information.
Pay with Quick Pay (for individuals only)
Need to make a payment toward a bill, notice, or IPA? Use Quick Pay to pay directly from your bank account. There's no fee and you don't need an Online Services account.
View our due dates calendar
Looking for your due date? View our calendar of filing due dates for corporation tax, personal income tax, and sales tax.
HUT renewal for 24th series decals
23rd series highway use tax (HUT) and automotive fuel carrier (AFC) Certificates of Registration and decals expire December 31, 2021. To ensure your 24th series decals arrive by January 1, renew your credentials and pay your renewal fees online today with One Stop Credentialing and Registration (OSCAR).
Individuals and businesses redesign
We redesigned our homes for individuals and businesses. From the teal menu at the top of the site, select Individuals for income tax information, as well as resources and taxes for individuals. Select Businesses to learn about business tax requirements, filing and payment options, and more.
Pass-through entity tax (PTET)
PTET is an optional tax that partnerships and New York S corporations may annually elect to pay on certain income for tax years beginning on or after January 1, 2021. If you're an authorized person for an electing partnership or S corporation, you may opt in to PTET through October 15, 2021.
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Employer Compensation Expense Program
The Employer Compensation Expense Program (ECEP) established an optional Employer Compensation Expense Tax (ECET) that employers can elect to pay if they have employees that earn over $40,000 annually in wages and compensation in New York State.
- Enrollment for tax year 2022 will begin on October 1, 2021.
- An employer will make an annual affirmative election to participate in the ECEP no later than December 1 to pay the optional tax in the following calendar year.
Important changes to the IRS Child Tax Credit
The new Child Tax Credit from the federal government provides up to $3,600 per child. If you have a dependent child and haven’t already received your payment, you should check with the IRS as soon as possible.
2021 STAR Check Delivery Schedule
Some homeowners receive a check for the STAR credit, rather than receiving the STAR exemption, which is a reduction on their school tax bill. The department issues STAR credit checks prior to the due date for school taxes. Use the 2021 STAR Check Delivery Schedule lookup for the most recently updated information available for your area.
Missed a due date?
If you haven't filed and paid your tax, use our penalty and interest calculator to calculate your late filing and late payment penalties and interest.
Note: Only use this calculator if you're sending your late return and late payment together.
FAQs about filing requirements, residency, and telecommuting
This page summarizes current New York state law and guidance relating to frequently asked questions due to the COVID-19 pandemic.
Explore our Financial Education Program
The Financial Education Program is a series of short modules and videos designed to take you through the benefits available to you and the responsibilities you have as a New York State taxpayer. You can start anywhere in the series or review all the modules. This is for you—let us know what you think!