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Individuals

Welcome to our home for individuals. Here, you'll find resources to file returns, pay tax, claim credits, and more for:

  • income tax (for individuals, LLCs, and partnerships)
  • estate tax
  • mortgage recording tax
  • real estate transfer tax
  • MCTMT (metropolitan commuter transportation mobility tax)

For information regarding sales tax, corporation tax, and other business taxes, see our home for Businesses. For information for homeowners, see Property owners.

Scroll down to find what you're looking for.

Individual Resources

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Find income tax credits

Give your refund a boost with the credits you're entitled to! Explore our most popular credits, below, or see Income tax credits for a more comprehensive list.

Income tax filing resource center

Find everything you need to file a complete and accurate return all in one place, including:

  • filing options, like Free File
  • guidance on responding to department notices and letters
  • free tax assistance
  • resources for property tax information you need to include on your return
  • checking the status of your refund

What's New

Coming soon—updated estate tax forms

To improve user experience and reduce errors, we're redesigning and developing fill-in forms for our most frequently used estate tax forms. 

To stay up to date regarding the changes:

Subscribe to estate tax emails

Plan Ahead

Get ready to check your property assessment

Most municipalities in New York State publish a tentative assessment roll on the town, city, or county website on May 1. The tentative assessment roll includes the property assessment, the assessor’s estimate of the market value of the property, and exemption information.

Learn about assessments

Benefit from good recordkeeping

Whether you’ve already filed or are keeping track of documentation for next year, our recordkeeping pages are a great resource.

Good records help you determine which credits and deductions you qualify for, and serve as documentation if we need to verify information on your return.

Review checklists

Updated: