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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 paymentMandatedElectronic filing optionsPayment optionsScheduled payment option
Income tax return  Yes  Approved commercial software
  • direct debit from bank account
  • credit card (includes convenience fee)
  • IT-201-V voucher & check

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

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

Online Services
  • direct debit from bank account
  • credit card (includes convenience fee)
  • IT-2105 voucher & check

Yes

 

Partnerships
Type of filer, filing, or paymentMandatedElectronic filing optionsPayment optionsDirect debit 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

Tax Department Web File
  • N/A

N/A

Fiduciaries
Type of filer, filing, or paymentMandatedElectronic filing optionsPayment optionsDirect debit 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

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

Online Services
  • direct debit from bank account
  • credit card (includes convenience fee)
  • IT-2106 voucher & check

Yes

 

Sales tax
Type of filer, filing, or paymentMandatedElectronic filing optionsPayment optionsDirect debit 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 paymentMandatedElectronic filing optionsPayment optionsDirect debit 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 paymentMandatedElectronic filing optionsPayment optionsDirect debit 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

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

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

Online Services
  • direct debit from bank account
  • ACH credit initiated by taxpayer

Yes

Metropolitan Commuter Transportation Mobility tax (MCTMT)
Type of filer, filing, or paymentMandatedElectronic filing optionsPayment optionsDirect debit option
MCTMT returns for businesses No Online Services
  • direct debit from bank account

Yes

PrompTax
  • direct debit from bank account

 Yes

Taxicab fee for Metropolitan Commuter Transportation District (MCTD)
Type of filer, filing, or paymentMandatedElectronic filing optionsPayment optionsDirect debit 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 paymentMandatedElectronic filing optionsPayment optionsDirect debit 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 paymentMandatedElectronic filing optionsPayment optionsDirect debit option
Beverage container returns Yes Online Services
  • direct debit from bank account

No

Petroleum business tax (PBT)
Type of filer, filing, or paymentMandatedElectronic filing optionsPayment optionsDirect debit 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 paymentMandatedElectronic filing optionsPayment optionsDirect debit option
Pay your tax bills online1 Yes Online Services
  • direct debit from bank account
  • credit card (with convenience fee)

No

Quick Pay 
  • direct debit from bank account (individuals only)

No

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

 

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