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Department of Taxation and Finance

E-file requirement for individual taxpayers

Electronic filing for income tax is closed; you cannot submit e-filed income tax returns until the new filing season opens in 2025. We anticipate the season will open in late January.

Who must e-file

You're required to electronically file your return if you meet all three of the following conditions:

  • you use software to prepare your own personal income tax return; and
  • your software supports the electronic filing of your return; and
  • you have broadband Internet access.

What you need to know about the e-file mandate

  • The cost of tax preparation software always includes the e-filing service; New York State law prohibits additional charges.
  • You are not required to electronically file if you:
     
    • download forms from our website,
    • pick up forms at your local library, or
    • order forms from us by phone.

How to e-file

  • Depending on your income and other criteria, you may be eligible to use Free File software to e-file your federal and state income tax returns—at no-cost. To avoid fees, carefully review eligibility criteria for each software provider and access the Free File software directly from our website.
  • You may purchase e-file approved commercial software (approved by the Tax Department).
  • You may use a paid tax preparer.

Extension filers: You can e-file your extension through brand-name software or Web File your extension directly through our website.

Learn more

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