• Individuals
• File and pay income tax
  • Do I need to file an income tax return?
  • E-file & Free File information
  • Choose how to get your refund
  • File and pay by mail
  • Request an extension
  • Get Form 1099-G
  • School district codes
  • Tax tables and rates
  • Income tax credits
  • Marriage Equality Act
  • More return preparation information
  • Amend a filed return
  • File estimated income tax
  • Get a copy of my return
  • Free return preparation assistance
  • Military personnel
  • Seniors
• File and pay other taxes
  • Estate tax
  • Metropolitan commuter transportation mobility tax
  • Mortgage recording tax
  • Real estate transfer tax
• Online services
  • Account login & create account
• Check refund status
  • Online refund status
• Make a payment
• Audits/bills/collections
  • Audits/bills/collections home
  • Pay a bill (assessment)
  • Challenge Tax Department actions
  • Audit
  • Warrants, liens, levies, income executions
  • Offer in Compromise Program
  • Interest rates
  • Criminal prosecution
  • Power of attorney
  • New York State delinquent taxpayers
  • Voluntary Disclosure Program
  • Report tax evasion and fraud
• Late filing/late payment
• Guidance, regulations & laws
• Property taxes and assessments

Half of all New York State taxpayers can file their federal and state income tax returns at no cost. You may be eligible if you earned $57,000 or less in 2012.

To see if you're eligible for Free File, check:

• your W-2 form if you have only salary income
• your 2011 return for a quick estimate of the amount you earned* or
• check these lines on your 2012 federal tax return:
  o Form 1040EZ, line 4
  o Form 1040A, line 21
  o Form 1040, line 37

*The amount you earned is the same as your federal adjusted gross income, or FAGI.

Find a Free File company

Select the amount you earned to see which Free File programs are currently available to you:

• Between $31,001 and $57,000
• Between $30,001 and $31,000
• Between $12,051 and $30,000
• $12,050 or less

 -OR-

Browse the list of approved Free File companies.

When you Free File your return, get your refund safely and quickly with direct deposit or a debit card.