File NYS Taxes & Get Your Tax Refund Faster

Nonresidents and partial-year residents of New York are required to use Form IT-203 to file annual NYS income tax returns. Residents must use Form IT-201 and send it to the State Processing Center. If a refund is expected, mail the return to:
PO Box 61000
Albany, NY 12261-0001

For any return with taxes due, attach Form IT-201-V and mail to:
PO Box 15555
Albany, NY 12212-5555

Since its annual tax revenue exceeds $71 billion, the state ranks second in the nation behind California for the highest income tax revenue. Income tax rates range between 4% and 10.9%, which is among the highest in the country.

April 15 is the due date for mailing or e-filing NYS taxes and extension requests. October 15 is the deadline for extended NYS tax returns.

If more time is necessary to file, use Form IT-370 to request an extension. The extension grants extra time to file but not extra time to pay any tax due. If tax is due, send payment by April 15 to avoid penalties.

Taxpayers can track NYS tax refunds online at www.tax.ny.gov/pit/file/refund.htm. To check on a prior return, refund or amended return, call 518-457-5181.

New York Tax Brackets

New York has nine income tax brackets for the 2024 tax year (taxes filed in 2025). The state uses a graduated tax system with rates ranging from 4% to 10.9% depending on income level and filing status.

Single and Married Filing Separately:

• 4% on income up to $8,500
• 4.5% on income from $8,501 to $11,700
• 5.25% on income from $11,701 to $13,900
• 5.5% on income from $13,901 to $80,650
• 6% on income from $80,651 to $215,400
• 6.85% on income from $215,401 to $1,077,550
• 9.65% on income from $1,077,551 to $5,000,000
• 10.3% on income from $5,000,001 to $25,000,000
• 10.9% on income over $25,000,000

Married Filing Jointly and Qualifying Surviving Spouse:

• 4% on income up to $17,150
• 4.5% on income from $17,151 to $23,600
• 5.25% on income from $23,601 to $27,900
• 5.5% on income from $27,901 to $161,550
• 6% on income from $161,551 to $323,200
• 6.85% on income from $323,201 to $2,155,350
• 9.65% on income from $2,155,351 to $5,000,000
• 10.3% on income from $5,000,001 to $25,000,000
• 10.9% on income over $25,000,000

Head of Household:

• 4% on income up to $12,800
• 4.5% on income from $12,801 to $17,650
• 5.25% on income from $17,651 to $20,900
• 5.5% on income from $20,901 to $107,650
• 6% on income from $107,651 to $269,300
• 6.85% on income from $269,301 to $1,616,450
• 9.65% on income from $1,616,451 to $5,000,000
• 10.3% on income from $5,000,001 to $25,000,000
• 10.9% on income over $25,000,000

High earners with an adjusted gross income over $107,650 may be subject to a supplemental tax, which requires additional worksheets. More information on this can be found at the New York State Department of Taxation and Finance website here.

Standard Deductions
New York's standard deduction amounts for 2024 are:

• Single - cannot be claimed as a dependent: $8,000; Single - can be claimed as a dependent: $3,100
• Married filing jointly: $16,050
• Married filing separately: $8,000
• Head of household: $11,200
• Qualifying surviving spouse: $16,050

NYC Income Tax

Residents of New York City are subject to additional city income taxes on top of state taxes. For the 2024 tax year, NYC has four tax brackets ranging from 3.078% to 3.876%:

3.078% on the first portion of taxable income

• 4% on income up to $8,500
• 3.762% on the next bracket
• 3.819% on the following bracket
• 3.876% on the highest bracket

The specific bracket thresholds vary by filing status. Residents of Yonkers are also subject to local income taxes.

Who Must File New York Taxes

Filing requirements depend on your residency status and income level:

3.078% on the first portion of taxable income

• New York residents: Must file if required to file a federal return or if federal gross income plus New York additions exceeded $4,000 ($3,100 if single and claimed as a dependent).
• Part-year residents: Must file if earned income was earned while a resident or from New York sources.
• Nonresidents: Must file if earning income from New York sources.

Residency status determines which form you use. Residents file Form IT-201, while nonresidents and part-year residents file Form IT-203.

Filing to Correct an Error

If previous returns shows an error, file an amendment. Residents are required to use Form IT-201X. Nonresidents and partial-year residents are required to use Form IT-203X.

Estimated Quarterly Tax Requirements

Estimated quarterly taxes may be required for people who are self-employed or have inadequate tax amounts withheld from their paychecks. To determine liability, use Form IT-2105. Mail the vouchers and payments to:
NYS Estimated Income Tax
Processing Center
PO Box 4122
Binghamton, NY 13902-4122

NYS Tax Interest

Taxpayers who filed their NYS taxes after April 15 without an extension when they owe money will be charged a penalty fee each month of 5% of what is owed until it is paid. For taxpayers who file their returns by April 15 but fail to make full payment on the amount owed, a fee of up to 1% of what they owe accrues each month until the balance is paid. Both fees have a maximum allowable charge of 25% of the total amount due.

Frequently Asked Questions

Does New York tax Social Security benefits?
No, Social Security benefits are not taxed by the state.

Can I file my New York return electronically?
Yes. Electronic filing is available and provides faster refund processing than paper returns.

Note: States & U.S. territories may make changes to their tax laws with little notice. We do our best to keep this information up-to-date, but it is provided on an "AS IS" basis. For more see our terms.