If you lived in New York during 2025, worked there, or earned income from a New York source, you likely need to file a New York State tax return by April 15, 2026.1New York State Department of Taxation and Finance. 2026 Tax Filing Dates The form you use, the income the state can tax, and whether you owe anything extra to New York City or Yonkers all depend on where you lived and where the money came from. State rates run from 4% to 10.9%, and city residents pay more on top.
Who Has to File
Two questions decide this: were you a resident, and how much did you make.
Under Tax Law Section 605, you are a New York resident if the state is your domicile (your permanent home, even when you travel) or if you keep a permanent place to live in New York and spend more than 183 days there during the year. Active-duty military members are exempt from the 183-day test.2New York State Senate. New York Tax Law 605 – Definitions If you moved in or out during the year, you are a part-year resident. Anyone else who earned money from a New York source is a nonresident.
Residents owe New York tax on all income, no matter where it was earned. Nonresidents owe tax only on New York-source income, like wages from a job physically located in the state. Part-year residents owe on everything earned while they lived in New York, plus any New York-source income from the rest of the year.
You must file a return if you were required to file a federal return. Even if you weren’t, you still need to file in New York if your federal adjusted gross income plus New York additions came to more than $4,000, or more than $3,100 if you’re single and can be claimed as a dependent on someone else’s federal return.3New York State Department of Taxation and Finance. Filing Information for New York State Residents File anyway if you want a refund of state, city, or Yonkers tax that was withheld from your paychecks, or if you qualify for a refundable credit.
Which Form You File
Full-year residents file Form IT-201. Part-year residents and nonresidents file Form IT-203, which has a section for splitting income between New York and everywhere else. Both forms begin with your federal adjusted gross income and then apply New York’s own additions and subtractions.
Before you start, pull together your W-2s, any 1099s for freelance work, interest, dividends, or retirement distributions, and a copy of your finished federal return. You’ll also need Social Security numbers for yourself, your spouse if you’re filing jointly, and any dependents.
What You’ll Owe
State Rates
New York uses nine brackets. The lowest rate is 4% on the first $8,500 of taxable income. Most middle-income filers end up somewhere between 5.25% and 6.85%, and the top rate of 10.9% applies to taxable income above $25 million. The tax tables that match your filing status and income are in the instructions for Form IT-201 or IT-203.4New York State Department of Taxation and Finance. Instructions for Form IT-201 Full-Year Resident Income Tax Return
New York City
If you lived in New York City at any point during the year, you owe a separate city income tax. It has four brackets running from 3.078% to 3.876%, with the top rate kicking in at $50,000 of taxable income for single filers and $90,000 for married couples filing jointly. You report it on your state return rather than filing anything separate.5New York State Department of Taxation and Finance. New York City, Yonkers, and MCTMT
Yonkers
Yonkers residents pay a surcharge equal to 15% of their net state income tax. A $5,000 state bill means another $750 to Yonkers. People who work in Yonkers but live elsewhere pay a separate earnings tax. Both are calculated on your state return.5New York State Department of Taxation and Finance. New York City, Yonkers, and MCTMT
Standard Deduction
New York’s standard deduction is lower than the federal one. For 2025:
- Single: $8,000, or $3,100 if someone can claim you as a dependent
- Married filing jointly: $16,050
- Head of household: $11,200
- Married filing separately: $8,000
You can itemize instead if that gets you a larger deduction, but New York itemized deductions don’t track the federal version exactly. The state and local tax deduction, for example, gets added back on your New York return.6New York State Department of Taxation and Finance. 2025 Standard Deductions
How to File
E-filing is faster and gets refunds out sooner. New York runs a Free File program that pairs eligible taxpayers with software vendors who prepare and file both federal and state returns at no cost. Most vendors set the income cutoff near $51,000 of federal adjusted gross income, with some going as high as $89,000 for active-duty military or filers claiming the EITC.7New York State Department of Taxation and Finance. Free File Your Income Tax Return Above those limits, you can still e-file through your Online Services account on the Department of Taxation and Finance site, or through any commercial tax software.
If you prefer paper, mail your return to one of two addresses depending on whether you’re sending a payment:
- No payment: State Processing Center, PO Box 61000, Albany NY 12261-0001
- With payment: State Processing Center, PO Box 15555, Albany NY 12212-5555 (include Form IT-201-V, the payment voucher)
The envelope needs a clear postmark by April 15. That postmark is your proof the return was timely if anything is questioned later.8New York State Department of Taxation and Finance. Mailing Addresses (Personal Income Tax Returns)
Credits Worth Checking
A few credits are easy to miss and can meaningfully cut what you owe or add to your refund.
The New York earned income tax credit equals 30% of whatever federal EITC you qualify for. A $3,000 federal credit brings another $900 from the state. It’s refundable, so you get the money even if you owe no state tax, but you have to qualify federally first.
If you paid for childcare or care for a dependent so you could work, New York offers its own credit on top of the federal one. For full-year residents, the state version is fully refundable. The amount depends on your income, how many qualifying dependents you had, and what you spent.9New York State Department of Taxation and Finance. Child and Dependent Care Credit (New York State)
The household credit is smaller but easy to overlook. It’s available to single filers earning $28,000 or less and to married couples or heads of household earning $32,000 or less. It’s nonrefundable, so it can bring your tax to zero but no further. You can’t claim it if someone else lists you as a dependent on their federal return. The exact dollar amount comes from a table in the IT-201 or IT-203 instructions.10New York State Department of Taxation and Finance. New York State Household Credit
If You Can’t File or Pay on Time
File Form IT-370 by April 15 and you get an automatic six-month extension to October 15. You can submit it online or by mail.11New York State Department of Taxation and Finance. Instructions for Form IT-370 Application for Automatic Six-Month Extension of Time to File for Individuals
The extension only buys time to file. It does not buy time to pay. You have to estimate what you owe and send that payment with Form IT-370 by the original April 15 deadline. Underpay and the state charges interest on whatever remains, extension or not.11New York State Department of Taxation and Finance. Instructions for Form IT-370 Application for Automatic Six-Month Extension of Time to File for Individuals
If you miss the deadline entirely, with no return and no extension, the late filing penalty is 5% of the unpaid tax for each month or partial month the return is late, up to 25%. On a $4,000 bill that’s $200 a month. If you filed on time or got an extension but didn’t pay in full, the late payment penalty is 0.5% per month, also capped at 25%. That same $4,000 balance costs $20 a month rather than $200. Both penalties can be waived for reasonable cause, though not having the money generally doesn’t qualify.12New York State Senate. New York Tax Law 685 – Additions to Tax and Civil Penalties The lesson is simple: file on time even if you can’t pay in full.
Interest runs on top of any penalty. For the first quarter of 2026, the rate on income tax underpayments is 9.5% per year, accruing from the original due date until you pay in full. Interest cannot be waived for reasonable cause.13New York State Department of Taxation and Finance. Interest Rates: 1/01/2026 – 3/31/2026
Tracking Your Refund
Once your return is in, you can follow it through the Department of Taxation and Finance’s “Check Your Refund Status” tool. You’ll need your Social Security number, the filing status you used, and the exact refund amount from your return.14New York State Department of Taxation and Finance. Check Your Refund Status Online E-filed returns with direct deposit usually land within a few weeks. Paper returns take considerably longer, and if the department needs more information they’ll contact you by mail, which adds more time still.