Department of Taxation and Finance
It's tax time! Filing your taxes has never been easier.
With multiple free e-file options, like New York State Direct File and Free File, filing your personal income tax returns is easier than ever. Using your computer, tablet, or mobile device, you can prepare and e-file your return whenever and wherever you want.
2024 tax returns are due April 15, 2025, but it’s never too early to gather your information and file your federal and state taxes. For all your filing season resources:
If you need more time, request an extension online.
File for free anytime, anywhere with Direct File!
New York State Direct File is a free, easy-to-use electronic filing option for eligible taxpayers. New Yorkers who qualify can complete their state returns quickly and securely, anytime, anywhere.
See if you qualify for Free 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.
Not eligible for Direct File or Free File?
If you are not eligible for Free File or Direct File, you can still e-file your return. You may even qualify for other free options to prepare and e-file your basic federal and state income tax returns.
Popular Services
Featured Resources
Choose an online service
We offer a number of online services to fit your busy lifestyle. Check your payment balance, file a return, make a payment, or respond to a department notice—anywhere, anytime.
Learn about STAR benefits for homeowners
If you've recently bought a home, or never applied for the STAR benefit on your current home, you should investigate the STAR options available to you. You may save hundreds each year!
Use Sales Tax Web File
Log in to your Business Online Services account to Web File your sales tax returns. With Web File, you can schedule payments in advance, save your bank account information for future use, and update your business information.
Respond to a department notice
If you receive a bill or notice, respond online. It's the easiest, fastest way. We'll walk you through the process.
Note: If your refund status says we sent you a letter requesting additional information, see Respond to a letter for more information and to review our checklists of acceptable proof.
View our due dates calendar
Looking for your due date? View our calendar of filing due dates for corporation tax, personal income tax, and sales tax.
Benefit from good recordkeeping
Whether you’ve already filed or are keeping track of documentation for next year, our recordkeeping pages are a great resource.
Good records help you determine which credits and deductions you qualify for, and serve as documentation if we need to verify information on your return.
What's New
Tax facts
Tax facts reports the Tax Department’s latest tax information and trends. For information about revenue collections, tax filers, migration, and more:
Sales of short-term rental unit occupancy
The Tax Law has been amended to impose New York State and local sales tax, and the New York City unit fee, on sales of short-term rental unit occupancy. These changes apply to collections of rent on and after March 1, 2025.
Featured in April
Reminder to check your highway use tax filing frequency
The Tax Department annually reviews your total highway use tax liability for the preceding calendar year and notifies you if your filing frequency requirements have changed.
Before you file your next highway use tax return, check your filing frequency (how often you must file your highway use tax return) to see if you should be filing less often.
Do you make estimated tax payments?
Our estimated tax resource center simplifies estimated tax, with information about who must pay and tools to assist you.
If you're self employed, check out our Self-employment resource center too!
Tax preparer and facilitator registration
The 2025 tax preparer registration application is now available.
Tax preparers and facilitators can register for the first time or renew their registration now using the Tax Department’s online application.
Did you receive mail from us?
We've created a resource center to make it easier for you to identify and respond to Tax Department mail.
Learn what we're mailing this month, what kinds of letters we send, how to respond, and more!
Missed a due date?
If you haven't filed and paid your tax, use our penalty and interest calculator to calculate your late filing and late payment penalties and interest.
Note: Only use this calculator if you're sending your late return and late payment together.
View our due dates calendar
Looking for your due date? View our calendar of filing due dates for corporation tax, personal income tax, and sales tax.