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E-file mandate and filing/payment methods

 

  Mandated?Electronic filing methodsAvailable 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 Service
  • 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 Service
  • 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 Service
  • 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 Service
  • direct debit from bank account
  • credit card (includes convenience fee)
  • IT-2106 voucher & check

Yes

 

Sales tax        
Monthly & quarterly filers Yes Online Service
  • direct debit from bank account

Yes

Annual filers Yes Online Service
  • direct debit from bank account

Yes

Sales tax PrompTax payments Yes Online Service
  • PrompTax payment rules apply

Yes

Sales tax PrompTax ST-810   Yes Online Service
  • PrompTax payment rules apply

Yes

Prepaid sales tax on motor fuel and diesel motor fuel Yes Online Service
  • direct debit from bank account
Yes
Withholding tax        
Form NYS-1 (Return of Tax Withheld) Yes

Online Service

  • 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 Service 

  • 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 Service
  • 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 Service
  • direct debit from bank account
  • ACH credit initiated by taxpayer

Yes

Metropolitan Commuter Transportation Mobility Tax (MCTMT)        
Estimated MCTMT payments by individuals No Online Service
  • direct debit from bank account

Yes

MCTMT returns for individuals & businesses No Online Service
  • direct debit from bank account

Yes

MCTMT Taxi Fee Yes Online Service
  • direct debit from bank account       
No
Highway Use Tax (HUT) & International Fuel Tax Agreement (IFTA)        
IFTA returns Yes Online Service
  • direct debit from bank account
  • IFTA-100-V voucher and check

No

HUT returns No Online Service
  • 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 Web site
  • direct debit from bank account
  • IFTA-21-V voucher and check

No

Beverage Container Tax         
Beverage container returns Yes Online Service
  • direct debit from bank account

No

Petroleum Business Tax        
Estimated payments Yes Online Service
  • PrompTax payment rules apply

Yes

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

No

1 You can also pay your tax bills with a check

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

 

Updated: January 26, 2017