How to Pay New York Quarterly Estimated Taxes

If you are a freelancer, business owner, or have significant income not subject to withholding, you likely need to make quarterly estimated tax payments to New York State. New York generally requires these payments if you expect to owe at least $300 of New York State, New York City, or Yonkers tax for the year after subtracting your withholding and credits. That subtraction includes estimated tax paid on your behalf by a partnership or S corporation — worth checking before you overpay, if you're an owner in an entity that made the pass-through entity tax election.

Here is exactly how to submit your quarterly payments quickly and securely.

2026 payment deadlines

New York individual estimated tax due dates align with the federal IRS schedule:

There is one shortcut on the last installment: if you file your 2026 New York return on or before January 31, 2027 and pay the full balance due with it, you do not have to make the payment that would otherwise be due January 15, 2027.

One payment covers more than the state

Unlike the federal system, a single New York estimated payment can cover several taxes at once. Form IT-2105 is used for New York State, New York City, and Yonkers income taxes — New York City residents do not make a separate payment to the City. The same voucher also carries the Metropolitan Commuter Transportation Mobility Tax (MCTMT) if you owe it.

The MCTMT applies to self-employed individuals (including partners and LLC members) with net earnings from self-employment allocated to the Metropolitan Commuter Transportation District. For 2026 it is imposed at:

• 0.60% of net earnings from self-employment allocated to Zone 1 — Manhattan, Bronx, Brooklyn, Queens, and Staten Island — if those earnings exceed $150,000.
• 0.34% of net earnings allocated to Zone 2 — Rockland, Nassau, Suffolk, Orange, Putnam, Dutchess, and Westchester counties — if those earnings exceed $150,000.

The $150,000 threshold is computed on an individual basis and separately for each zone, even if you file a joint return, so it is possible to owe MCTMT in both zones.

How much should I pay each quarter?

If your income is relatively steady, dividing your expected 2026 New York tax into four equal installments is the simplest approach. If it's uneven — a lumpy consulting year, a large gain, a year-end bonus — the annualized income installment method described below lets you size each payment to the income you had actually earned by that date, instead of paying a flat quarter up front.

To avoid an underpayment penalty, your payments generally must be made on time and your total payments plus withholding must be at least one of the following:

• 90% of the tax shown on your 2026 return, or
• 100% of the tax shown on your 2025 return — 110% of that amount if the New York adjusted gross income (or net earnings from self-employment allocated to the MCTD) on that return was more than $150,000, or more than $75,000 if you are married filing separately for 2026. To use this option you must have filed a 2025 return covering a full 12-month year, or
• 90% of the tax computed by annualizing the income you actually received in the months ending before that installment's due date.

That third option — the annualized income installment method — works differently from the first two. Rather than one annual target you divide by four, it recalculates what each individual installment needs to be based on the income, deductions, and credits you actually had by that point in the year, which can lower or skip an early payment for someone whose income arrives late. If you use it, file Form IT-2105.9 with your 2026 return even if no penalty ends up being owed.

Farmers and fishermen use 66⅔% in place of 90% and have a single January 15 installment date. The penalty will not apply if you are a New York 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.

Step-by-step payment instructions

The fastest and most reliable way to pay is online through New York's Online Services portal. For estimated tax payments, New York currently requires an Individual Online Services account — or a Fiduciary account for an estate or trust. The state's no-login Quick Pay tool covers bills, notices, audit and collection cases, income executions, and installment payment agreements, but not estimated tax.

• 1. Log in to (or create) your Individual Online Services account. Go to the New York State Department of Taxation and Finance website at tax.ny.gov and choose Log in or Create account. If you are paying for an estate or trust, use a Fiduciary Online Services account instead.
• 2. Open the Services menu. Select the ≡ Services menu in the upper left corner of the page.
• 3. Go to payments. Select Payments, bills and notices, then Make a payment from the expanded menu.
• 4. Choose the estimated tax payment type and year. Select the estimated income tax payment option and confirm the tax year — for an installment due during 2026, that is tax year 2026, not the return you most recently filed.
• 5. Enter the amount and choose how to pay. A direct debit from your bank account is free; credit card payments carry a 2.20% convenience fee. For a debit, enter your bank routing and account numbers.
• 6. Submit — or schedule ahead. Bank-account payments can be scheduled in advance, so you can line up a future quarter now. To schedule additional payments, return to your Account Summary and select Make a payment again.

Alternative payment method: by mail

If you prefer to pay by check or money order, you must print and mail a physical voucher:

• Download Form IT-2105, Estimated Tax Payment Voucher for Individuals.
• Make your check or money order payable in U.S. funds to NYS Income Tax.
• Write the last four digits of your Social Security number and 2026 IT-2105 on the check or money order, and enclose it with the voucher.
• Mail the voucher and check to:
  NYS Estimated Income Tax
  Processing Center
  PO Box 4122
  Binghamton, NY 13902-4122

Do not send a voucher if you already paid electronically by bank debit or credit card — those payments are recorded without it.