New York Estimated Tax Payments 2026

New York’s Form IT-2105 covers New York State, New York City, Yonkers and the Metropolitan Commuter Transportation Mobility Tax (MCTMT) on one voucher. The threshold is $300 for each of the State, City and Yonkers taxes, tested separately.

• You generally must pay estimated income tax if, after withholding, credits and certain payments made for you, you expect to owe at least $300 of New York State, New York City or Yonkers tax for 2026.

  “Generally you must pay estimated income tax if you expect to owe, after subtracting your withholding, estimated tax paid with Form IT-2663 and/or IT-2664, estimated income tax paid on your behalf by a partnership or S corporation, and credits, at least $300 of either New York State, New York City, or Yonkers tax for 2026.”

• Self-employed individuals doing business in the Metropolitan Commuter Transportation District (New York City plus the counties of Dutchess, Nassau, Orange, Putnam, Rockland, Suffolk and Westchester) can also owe the MCTMT, which has its own estimated payment and its own $150,000 earnings threshold in the instructions.

  “The Metropolitan Commuter Transportation Mobility Tax (MCTMT) is imposed on self-employed individuals engaging in business within the Metropolitan Commuter Transportation District (MCTD).”

New York does not print a fixed percentage for each installment. The instructions describe the total you must have paid, on time, to avoid the underpayment penalty: at least 90% of your 2026 tax (66⅔% for farmers and fishermen), or 100% of your 2025 tax, which becomes 110% if you are not a farmer or fisherman and your 2025 New York adjusted gross income was more than $150,000 ($75,000 if married filing separately for 2026). The 2025 return must have been filed for a full 12-month year.

• One safe harbor is at least 90% of the tax shown on your 2026 return (66⅔% for farmers and fishermen), or 90% of the tax due if no return was filed.

  “at least 90% (66 ⅔% for farmers and fishermen) of the amount of tax shown on your 2026 return; or 90% of the tax due if no return was filed”

• The 100% / 110% prior-year safe harbor requires that you filed a 2025 return and that it covered a full 12-month year.

  “You must have filed a return for 2025 and it must have been for a full 12-month year”

New York lets you skip the January 15, 2027 payment by filing early, and it sets one installment date for farmers and fishermen.

• If you file your 2026 New York State return on or before January 31, 2027 and pay the full balance of tax due, you do not have to make the payment that would otherwise be due on January 15, 2027.

  “If you file your 2026 New York State income tax return on or before January 31, 2027, and pay the full balance of tax due, you do not have to make any payment which would otherwise be due on January 15, 2027.”

• If two-thirds or more of your federal gross income for 2025 or 2026 is from farming or fishing, the one required installment date is January 15, 2027: pay 66⅔% of your 2026 tax by then, or file by March 1, 2027 and pay the total tax due.

  “There is only one required installment date, January 15, if two-thirds or more of your federal gross income for 2025 or 2026 is from farming or fishing. You must either pay 66⅔% of your 2026 tax by January 15, 2027, or file your New York State return by March 1, 2027, and pay the total tax due.”

The voucher is Form IT-2105, Estimated Tax Payment Voucher for Individuals. Enter the State, City, Yonkers and MCTMT amounts separately, then the total. To pay by mail, make the check or money order payable to NYS Income Tax, write the last four digits of your SSN and “2026 IT-2105” on it, and mail it with the voucher to NYS Estimated Income Tax, Processing Center, PO Box 4122, Binghamton NY 13902-4122. The instructions say not to send a voucher unless you are including a payment.

• The Tax Department’s estimated tax payment page lets you pay from a bank account or by credit card through your Online Services account, and you can schedule payments in advance.

  “You can pay directly from your preferred account or by credit card through your Online Services account.”

• You may pay by ACH debit from your bank account through the Tax Department’s website; do not send a voucher if you do.

  “You may make your payment by transferring funds directly from your bank account (ACH debit) using the Tax Department’s Web application. Do not send a voucher if you are making your payment by ACH debit.”

Official page: Make an estimated income tax payment (NY Tax Department). Form: Form IT-2105 (Estimated Tax Payment Voucher for Individuals).

The penalty applies when the total of your New York State, New York City, Yonkers and MCTMT payments, made on time, falls below the safe-harbor amounts above. The instructions do not print a penalty rate; they send you to Form IT-2105.9 and its instructions, which also hold the annualized income installment method for uneven income.

• To compute the underpayment penalty yourself, use Form IT-2105.9 and its instructions, Form IT-2105.9-I.

  “To compute the penalty yourself, use Form IT-2105.9 and its instructions, Form IT-2105.9-I.”

• There is no penalty if you had no tax liability for the full 12-month preceding tax year (as a New York State resident, or as a nonresident or part-year resident with New York source income).

  “The penalty will not apply if you are a New York State resident (or a nonresident or part-year resident with New York source income) and you had no tax liability for the full 12-month preceding tax year.”