New York State Tax Guide
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New York State Tax Guide
Extension rules
Extension type: Action required · IT-370
File Form IT-370 by April 15 for an automatic 6-month extension to file. Payment of any balance due is still required by April 15.
The New York extension extends the time to file, not the time to pay. Pay the balance due by the payment deadline to avoid penalties and interest.
New York Key deadlines (tax year 2025, return filed in 2026)
- Filing deadline: Apr 15, 2026
- Extension request deadline: Apr 15, 2026
- Extended return deadline: Oct 15, 2026
- Payment deadline: Apr 15, 2026
Interest and penalties accrue on any unpaid balance after this date, even with a valid extension.
Estimated payments
- Apr 15, 2026
- Jun 15, 2026
- Sep 15, 2026
- Jan 15, 2027
Payment rules
Pay any balance due to New York State Department of Taxation and Finance by the payment deadline. Electronic payments post fastest; include the payment voucher when paying by check.
Payment options
- Online Services (bank withdrawal) · Free
- Credit / debit card · Processor fee applies
- Installment payment agreement (IPA)
- Check by mail with Form IT-201-V
Payment plan availability
Available: Yes
Installment payment plans are available by request through New York State Department of Taxation and Finance.
Filing forms
- IT-201
- IT-203
Extension
- IT-370 (extension)
New York Refund Tracking
Processing time: E-file: up to 3 weeks · Paper: 6–8 weeks
Do I need to file?
You generally must file a New York return if you are required to file a federal return and your New York-source income exceeds the state's filing thresholds.
- Residents: Residents must file Form IT-201 if they must file a federal return or have NY-source income above the filing threshold.
- Part-year residents: Part-year residents file Form IT-203.
- Nonresidents: Nonresidents with NY income file Form IT-203.
- NYC and Yonkers residents may owe additional local income tax on the same return.
Official filing requirements — New York State Department of Taxation and Finance
Thresholds change annually. Confirm your situation against current New York State Department of Taxation and Finance guidance.
Filing methods
- E-file with FileTax
- E-file through an authorized provider or New York State Department of Taxation and Finance online services
- Paper return by mail
