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E-file mandate and filing/payment methods

 

  Mandated? Electronic filing methods Available payment methodsAbility to schedule direct debit payments?
Personal income tax        
Income tax return  Yes  Approved commercial software
  • direct debit from bank account
  • 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  New posting
  • direct debit from bank account

Yes

Online Services
  • direct debit from bank account
  • credit card (includes convenience fee)
  • IT-2105 voucher & check

Yes

 

Partnerships        
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        
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  New posting
  • 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        
Monthly & 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        
Form NYS-1 (Return of Tax Withheld) Yes Online Services
  • direct debit from bank account

Yes

Approved commercial software
  • direct debit from bank account
Yes
Form 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
Corporation tax        
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)        
MCTMT returns for businesses No Online Services
  • direct debit from bank account

Yes

Taxicab fee for Metropolitan Commuter Transportation District (MCTD)

 

Taxicab returns Yes Online Services
  • direct debit from bank account       
No
Highway use tax (HUT) & International fuel tax agreement (IFTA)        
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         
Beverage container returns Yes Online Services
  • direct debit from bank account

No

Petroleum business tax (PBT)        
Estimated payments Yes Online Services
  • PrompTax payment rules apply

Yes

PBT returns Yes Online Services
  • direct debit from bank account

Yes

Paying tax bills        
Pay your tax bills online1 Yes Online Services
  • direct debit from bank account
  • credit card (with convenience fee)

No

Quick Pay  New posting
  • direct debit from bank account (individuals only)

 No

1 You can also pay your bills with a check or money order.


Tax Department website
 - File or pay through our website. Some actions may require use of an Online Services account.

 

Updated: