FAQs about filing requirements, residency, and telecommuting
This page summarizes current New York state law and guidance relating to frequently asked questions due to the COVID-19 pandemic.
Department of Taxation and Finance
Pay your bill with Quick Pay—no account needed!
If you're an individual who received a bill, pay directly from your bank account for free with our Quick Pay application. You don't need an Online Services account, and our mobile-friendly design makes it easy to pay on the go.
Can't pay your bill in full? See Installment payment agreement (IPA).
Popular Services
Featured Resources
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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.
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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!
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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.
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Tax Department response to novel coronavirus (COVID-19)
As New York State continues to respond to COVID-19, the Tax Department is listening to taxpayers and remains ready to assist them with a wide range of tax-related services.
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Explore our new Financial Education Program
The Financial Education Program is a series of short modules and videos designed to take you through the benefits available to you and the responsibilities you have as a New York State taxpayer. You can start anywhere in the series or review all the modules. This is for you—let us know what you think!
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Find forms and instructions
If you're viewing this page on your computer, then you're probably required to e-file. However, you can search our forms listings by number or tax type if you want to view instructions or access a form.
What's New
Registered distributors of alcoholic beverages
New for 2020 and 2021: Changes are coming for alcoholic beverages tax (ABT) filers.
Featured in November
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.
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.
Employer Compensation Expense Program (ECEP)
The Employer Compensation Expense Program (ECEP) established an optional Employer Compensation Expense Tax (ECET) that employers can elect to pay if they have employees that earn over $40,000 annually in wages and compensation in New York State.
- Enrollment for tax year 2021 will begin on October 1, 2020.
- An employer will make an annual affirmative election to participate in the ECEP no later than December 1 to pay the optional tax in the following calendar year.
Learn about the Charitable Gifts Trust Fund
The FY 2019 Budget created a new Charitable Gifts Trust Fund in the joint custody of the New York State Commissioner of Taxation and Finance and the State Comptroller to accept donations for the purposes of improving health care and public education in New York State. If you're interested in making a contribution, review our guidance to learn more
