Department of Taxation and Finance

E-file mandate and filing/payment methods

If you're required to e-file, you may need to authorize a debit payment to pay your tax. See ACH debit block information for important information about debit payments.

Mandate, filing, and payment information by tax type

Personal income tax
Type of filer, filing, or payment	Mandated	Electronic filing options	Payment options	Scheduled payment option
Income tax return	Yes	Approved commercial software	direct debit from bank account IT-201-V voucher & check	Yes
Income tax return	Yes	Online Services	direct debit from bank account credit card (includes convenience fee) IT-201-V voucher & check	Yes
Request for extension	Yes	Approved commercial software	direct debit from bank account	Yes
Request for extension	Yes	Online Services	direct debit from bank account credit card (includes convenience fee) IT-370-V voucher & check	Yes
Estimated tax	No	Approved commercial software	direct debit from bank account	Yes
Estimated tax	No	Online Services	direct debit from bank account credit card (includes convenience fee) IT-2105 voucher & check	Yes

Partnerships
Type of filer, filing, or payment	Mandated	Electronic filing options	Payment options	Scheduled payment option
Partnership returns (including IT-204-LL)	Yes	Approved commercial software	direct debit from bank account (Partnerships, LLCs and LLPs treated as partnerships for federal income tax purposes)	Yes
Request for extension	Yes	Approved commercial software	N/A	N/A
Request for extension	Yes	Tax Department Web File	N/A	N/A

Fiduciaries
Type of filer, filing, or payment	Mandated	Electronic filing options	Payment options	Scheduled payment option
Fiduciary return	Yes	Approved commercial software	direct debit from bank account IT-205-V Voucher & check	Yes
Request for extension	Yes	Approved commercial software	direct debit from bank account	Yes
Request for extension	Yes	Online Services	direct debit from bank account credit card (includes convenience fee) IT-370-PF-V voucher & check	Yes
Estimated tax	No	Approved commercial software	direct debit from bank account	Yes
Estimated tax	No	Online Services	direct debit from bank account credit card (includes convenience fee) IT-2106 voucher & check	Yes

Sales tax
Type of filer, filing, or payment	Mandated	Electronic filing options	Payment options	Scheduled payment option
Monthly and quarterly filers	Yes	Online Services	direct debit from bank account	Yes
Annual filers	Yes	Online Services	direct debit from bank account	Yes
Sales tax PrompTax payments	Yes	Online Services	PrompTax payment rules apply	Yes
Sales tax PrompTax ST-810	Yes	Online Services	PrompTax payment rules apply	Yes
Prepaid sales tax on motor fuel and diesel motor fuel	Yes	Online Services	direct debit from bank account	Yes

Withholding tax
Type of filer, filing, or payment	Mandated	Electronic filing options	Payment options	Scheduled payment option
NYS-1 (Return of Tax Withheld)	Yes	Online Services	direct debit from bank account	Yes
		Approved commercial software	direct debit from bank account	Yes
		PrompTax	direct debit from bank account	Yes
		Web Upload	direct debit from bank account	Yes
NYS-45 (Quarterly combined Withholding, Wage Reporting, and Unemployment Insurance Return)	Yes	Online Services	direct debit from bank account	Yes
		Approved commercial software	direct debit from bank account	Yes
		Web Upload	paper check only	No
NYS-45-ATT	Yes	Online Services	N/A	N/A
		Approved commercial software	N/A	N/A
		Web Upload	N/A	N/A
Amended NYS-45-ATT		Web Upload	N/A	N/A

Corporation tax
Type of filer, filing, or payment	Mandated	Electronic filing options	Payment options	Scheduled payment option
Corporation tax returns	Yes	Approved commercial software	direct debit from bank account CT-200-V voucher & check ACH credit initiated by taxpayer	Yes
Request for extension	Yes	Approved commercial software	direct debit from bank account CT-200-V voucher & check ACH credit initiated by taxpayer	Yes
Request for extension	Yes	Online Services	direct debit from bank account ACH credit initiated by taxpayer	Yes
Estimated tax payments	Yes	Approved commercial software	direct debit from bank account ACH credit initiated by taxpayer	Yes
Estimated tax payments	Yes	Online Services	direct debit from bank account ACH credit initiated by taxpayer	Yes
Mandatory first installment (MFI) of estimated tax	Yes	Approved commercial software	direct debit from bank account ACH credit initiated by taxpayer	Yes
Mandatory first installment (MFI) of estimated tax	Yes	Online Services	direct debit from bank account ACH credit initiated by taxpayer	Yes

Metropolitan Commuter Transportation Mobility tax (MCTMT)
Type of filer, filing, or payment	Mandated	Electronic filing options	Payment options	Scheduled payment option
MCTMT returns for businesses	No	Online Services	direct debit from bank account	Yes
MCTMT returns for businesses	No	PrompTax	direct debit from bank account	Yes

Taxicab fee for Metropolitan Commuter Transportation District (MCTD)
Type of filer, filing, or payment	Mandated	Electronic filing options	Payment options	Scheduled payment option
Taxicab returns	Yes	Online Services	direct debit from bank account	No

Highway use tax (HUT) and International Fuel Tax Agreement (IFTA)
Type of filer, filing, or payment	Mandated	Electronic filing options	Payment options	Scheduled payment option
IFTA returns	Yes	Online Services	direct debit from bank account IFTA-100-V voucher and check	No
HUT returns	Yes	Online Services	direct debit from bank account HUT returns may be filed online, with direct debit from account, with ability to schedule payments.	Yes
IFTA & HUT renewals	No	OSCAR website	direct debit from bank account IFTA-21-V voucher and check TMT-2.9-V voucher and check credit card	No

Beverage container tax
Type of filer, filing, or payment	Mandated	Electronic filing options	Payment options	Scheduled payment option
Beverage container returns	Yes	Online Services	direct debit from bank account	No

Petroleum business tax (PBT)
Type of filer, filing, or payment	Mandated	Electronic filing options	Payment options	Scheduled payment option
Estimated payments	Yes	Online Services	PrompTax payment rules apply	Yes
PBT returns	Yes	Online Services	direct debit from bank account	Yes

Paying tax bills
Type of filer, filing, or payment	Mandated	Electronic filing options	Payment options	Scheduled payment option
Scheduled payment option¹	Yes	Online Services	direct debit from bank account credit card (with convenience fee)	No
Scheduled payment option¹	Yes	Quick Pay	direct debit from bank account	No

¹You can also pay your bills with a check or money order.

Updated: August 22, 2024