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Individuals
Welcome to our home for individuals. Here, you'll find resources to file returns, pay tax, claim credits, and more for:
- income tax (for individuals, LLCs, and partnerships)
- estate tax
- mortgage recording tax
- real estate transfer tax
- MCTMT (metropolitan commuter transportation mobility tax)
For information regarding sales tax, corporation tax, and other business taxes, see our home for Businesses. For information for homeowners, see Property owners.
Individual Resources
File your income tax return
Learn the who, how, and when of filing an income tax return.
- Do I need to file an income tax return?
- Filing status
- Joint filing information
- Standard deductions and Itemized deductions
- Pension and annuity income exclusion
- Tax rates and tables
- Filing due dates and Interest and penalties
- Voluntary contributions
- Form 1099-G
- New York City and Yonkers tax
- FAQs about filing requirements, residency, and telecommuting
- Estimated taxes
- Income tax for businesses (LLCs or LLPs, partnerships, and non-resident groups and teams)
- School district codes
Find income tax credits
Give your refund a boost with the credits you're entitled to! Explore our most popular credits, below, or see Income tax credits for a more comprehensive list.
- Empire State child credit
- Earned income credit (New York State) (New York City)
- Household credit (New York State) (New York City)
- Child and dependent care credit (New York State) (New York City)
- New York City credits
- Noncustodial parent earned income credit
- College tuition credit
Learn about other taxes
Most of us are familiar with income tax, but as an individual there are other taxes you may need to pay.
Income tax filing resource center
Find everything you need to file a complete and accurate return all in one place, including:
- filing options, including Free File
- guidance on responding to department notices and letters
- free tax assistance
- resources for property tax information you need to include on your return
- checking the status of your refund
What's New
Pay a bill or notice
Don't want to log in to or create an Online Services account? Pay directly from your bank account for free using Quick Pay.
You can also use your Online Services account to pay directly from your bank account for free or by credit card for a fee.
Great news—it's getting easier to qualify for STAR!
We’re taking steps to simplify the STAR program! Now, you no longer need to apply for the Enhanced STAR exemption with your assessor when you turn 65. We'll automatically upgrade you to Enhanced STAR when you become eligible.
We've also simplified other eligibility requirements.
Income, payment, and educational Resources
Plan Ahead
Update your withholding for 2026
If you got married, had a baby, or experienced other big life changes in 2025, share the good news with us and your employer using Form IT-2104. It's one of the forms your employer asks you to complete when you begin a new job in New York State. And it’s a powerful tool for managing what comes out of your paycheck.
Keep your information up to date!
Personal income tax filing season is here. If you moved recently or changed your phone number, update your information online. It's an easy way to ensure any mail we send you this year—including a refund check—goes to the right place.
Letter about a possible refund (Form TR-210)
If you received a letter (Form TR-210), you may be entitled to a refund for the tax year stated on the letter. The refund might be from withholding amounts from a previous job, or an overpayment or carry-forward from a previous tax year.
To claim a refund, you must file an income tax return for the year stated on the letter.
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