Department of Taxation and Finance
In the Empire State, family comes first.
That's why for tax year 2025, New York State is tripling the maximum amount of its Empire State child credit for children under age four from $330 to $1,000 per child!
To claim and receive your credit as fast as possible, e-file your 2025 income tax return. To learn more, see Empire State child credit.
Have children ages four through sixteen? You can expect an increase in the maximum credit amount from $330 to $500 per child for tax year 2026!
You can't put a price on your little New Yorker. But the Empire State child credit can help you offset some of the costs.
Find Free E-File Options
Free File
If your 2025 federal adjusted gross income was $89,000 or less, you may be eligible to use Free File software to e-file your federal and state income tax returns—at no cost.
When choosing your Free File software, carefully read the eligibility criteria for each of the participating software providers to ensure you qualify and avoid a fee.
Volunteer Income Tax Assistance and Tax Counseling for the Elderly
The IRS's Volunteer Income Tax Assistance (VITA) and Tax Counseling for the Elderly (TCE) programs offer free basic tax return preparation to qualified individuals.
MilTax: Tax services for the military
Members of the military and their families may be eligible for free tax filing assistance through Military OneSource MilTax.
To see if you qualify, visit Eligibility for Military OneSource Services.
Taxpayer Assistance Program (TAP)
If your 2025 federal adjusted gross income (FAGI) was $89,000 or less and you have investment income of $11,950 or less, you qualify to receive free tax assistance from the Tax Department.
We can help you prepare and e-file your 2025 federal and state income tax returns at no cost at in-person sites across the state or virtually.
Popular Services
Featured Resources
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.
Quick Pay—no Online Services account required!
You or your business can use Quick Pay to make a payment toward a bill, notice, or installment payment agreement (IPA) for free directly from your bank account.
Respond to a department notice
If you receive a bill or notice, respond online. It's the easiest, fastest way. We'll walk you through the process.
Note: If your refund status says we sent you a letter requesting additional information, see Respond to a letter for more information and to review our checklists of acceptable proof.
Benefit from good recordkeeping
Whether you’ve already filed or are keeping track of documentation for next year, our recordkeeping pages are a great resource.
Good records help you determine which credits and deductions you qualify for, and serve as documentation if we need to verify information on your return.
What's New
The 2025 income tax filing season is open
With multiple free e-file options, and Free File, filing your personal income tax returns is easier than ever. Using your computer, tablet, or mobile device, you can prepare and e-file your return whenever and wherever you want.
2025 tax returns are due April 15, 2026, but it’s never too early to gather your information and file your federal and state taxes. For all your filing season resources:
Did you receive an income request letter (Form RP-5300-WSC) for STAR?
We’re sending letters to certain STAR recipients to confirm their income and determine which STAR benefit they’re entitled to.
If you received Form RP-5300-WSC, the fastest and easiest way to respond is online.
Featured in January
Did you know?
To improve your experience with Online Services, we've updated the account creation process, added new features to Account Summary, and more.
Did you receive mail from us?
We've created a resource center to make it easier for you to identify and respond to Tax Department mail.
Learn what we're mailing this month, what kinds of letters we send, how to respond, and more!
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.
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!
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.