How to make New York estimated tax payments in 2026

By Nicolas StrautPublished Aug 19, 20265 min read

Key takeaways

New York requires estimated tax once your combined state, New York City, Yonkers, and MCTMT liability after withholding reaches $300, well below the federal $1,000 threshold.
One consolidated Form IT-2105 voucher covers state tax, New York City tax, Yonkers tax, and the MCTMT together, so a shortfall in any one of them creates a single combined underpayment.
To make New York estimated tax payments, pay online through the NYS Individual Online Services portal for an instant confirmation, or mail Form IT-2105 if you'd rather pay by check.

In this article

How do you pay New York estimated taxes?
Who has to make New York estimated tax payments?
How does New York bundle state, city, and MCTMT payments?
When are New York estimated tax payments due?
What happens if you underpay New York estimated tax?
Frequently asked questions about New York estimated tax payments
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New York freelancers and 1099 contractors owe estimated tax once combined state, city, and MCTMT liability reaches $300 after withholding, well below the federal $1,000 threshold.¹One Form IT-2105 voucher covers state tax, New York City tax, Yonkers tax, and the MCTMT together. Payments are due April 15, June 15, September 15, and January 15, the same calendar as the IRS.

How do you pay New York estimated taxes?

New York's Individual Online Services portal is the fastest free option: a direct ACH debit from a checking or savings account, with an immediate confirmation receipt and the ability to schedule future payments in advance.

How do you pay online through the NYS Individual Online Services portal?

You pay online through the NYS Individual Online Services portal with a direct ACH debit from your checking or savings account, or by credit card through a third-party processor that charges a 2.20% convenience fee. Commercial tax software approved by New York can also transmit your IT-2105 vouchers electronically. For a broader comparison of payment channels, see how to pay quarterly taxes.

Paying by check or money order

Mail a completed Form IT-2105 with your check made payable to NYS Income Tax, writing the last four digits of your Social Security number and the tax year on the memo line.⁴Married couples filing jointly still submit separate vouchers and separate checks; a combined check can misallocate the payment between spouses' accounts and delay processing.

Carrier	Mailing address
USPS	NYS Estimated Income Tax Processing Center, PO Box 4122, Binghamton, NY 13902-4122
Private carrier (FedEx, UPS)	JPMorgan Chase, NYS Tax Processing, 33 Lewis Road, Binghamton, NY 13905-1040

Who has to make New York estimated tax payments?

You owe New York estimated tax once your expected net liability, after withholding and credits, reaches $300 combined across state, New York City, and Yonkers tax. Solvent's quarterly tax calculator runs that combined threshold and the MCTMT math alongside the federal safe harbor method, so you don't have to track four separate numbers by hand.

New York's $300 threshold vs. the federal $1,000 threshold

New York requires estimated payments once your expected tax due after withholding hits $300, a bar significantly lower than the federal $1,000 trigger.¹That catches side-income earners who assume they're exempt because they haven't crossed the federal line yet.

New York's safe harbor: 100% of prior-year tax, 110% above $150,000 NYAGI

New York protects filers from an underpayment penalty if they pay the lesser of 90% of current-year tax or 100% of prior-year tax.²That prior-year percentage rises to 110% once prior-year New York adjusted gross income exceeded $150,000, or $75,000 for married filing separately. A filer with zero New York tax liability in a full 12-month prior year owes no penalty at all, regardless of this year's income. The mechanics mirror Solvent's safe harbor guide for the federal version of this rule, including the annualized income method for uneven earnings.

How does New York bundle state, city, and MCTMT payments?

New York doesn't issue separate vouchers per jurisdiction. Form IT-2105 covers state, New York City, Yonkers, and the MCTMT in one combined payment, so a shortfall anywhere in that stack shows up as a single underpayment on your account.

New York City and Yonkers surcharges on one voucher

New York City resident tax applies progressive city bracket rates, paid through the same IT-2105 voucher. Yonkers imposes a percentage surcharge on New York State tax liability for residents, and a separate wage-based calculation for nonresidents who work in Yonkers.

The Metropolitan Commuter Transportation Mobility Tax for the self-employed

For tax years beginning on or after January 1, 2026, self-employed filers owe the MCTMT once net earnings allocated to a zone exceed $150,000, a threshold that applies separately to each zone.³The rate applies to the full allocated amount once you cross the threshold, not just the excess over it. If you do business in both zones, or both inside and outside the MCTD, allocate net earnings using your own books and records where they reflect the split accurately, or the Form IT-203-A business allocation percentage otherwise.

MCTD zone	Counties	Rate once the $150,000 threshold is crossed
Zone 1	New York, Bronx, Kings, Queens, Richmond	0.60% of allocated net earnings
Zone 2	Nassau, Suffolk, Westchester, Rockland, Orange, Putnam, Dutchess	0.34% of allocated net earnings

When are New York estimated tax payments due?

New York follows the same calendar-quarter due dates as the IRS.

Installment	Due date
1st	April 15
2nd	June 15
3rd	September 15
4th	January 15 (following year)

You can skip the fourth installment if you file your annual return and pay the full balance by January 31. Fiscal-year filers use the 15th day of the fourth, sixth, and ninth months of their fiscal year, and the first month after it ends. For the weekend and holiday shift rules that apply to all four dates, see quarterly tax due dates.

What happens if you underpay New York estimated tax?

An underpayment triggers interest on the shortfall under Form IT-2105.9, not a flat penalty fee. You're exempt from it entirely if your net state, city, Yonkers, or MCTMT balance after withholding and credits comes in under $300, the same figure that decides whether you owe estimated tax at all.

How the penalty rate is calculated

The rate is set quarterly at the federal short-term rate plus 5.5 percentage points, with a floor of 7.5% per year, and works out to 9.5% for July through September 2026.²This penalty runs as simple interest, applying the rate against each quarterly shortfall for the number of days it stayed unpaid, a narrower charge than the general daily-compounding interest New York charges on an overdue tax balance after your return is due.²Because the rate resets quarterly, treat any specific percentage as current only as of the date you check it.

Penalty waivers and exceptions

The Department of Taxation and Finance can waive the penalty for underpayments caused by a casualty or disaster, or for a filer who retired after age 62 or became disabled during the tax year with reasonable cause.²Widowed filers get a 90-day extension on the first-quarter payment if a spouse died within 30 days of the April 15 due date. Filers with uneven income can also use the annualized income method on Form IT-2105.9 to base each installment on what they actually earned that period.

Frequently asked questions about New York estimated tax payments

Do I owe New York estimated tax if I already have city tax withheld from a paycheck?

Yes, you can still owe New York estimated tax even with city withholding, if that withholding doesn't cover the combined state, city, and any freelance-income liability that pushes you past $300. Withholding from a W-2 job counts toward the total, but it often isn't enough once 1099 income is added on top.

Can I pay all four New York estimated tax installments at once?

Yes, paying the full year's estimate in one early payment is allowed and doesn't cause a processing problem. It does mean parting with the cash sooner than required, and it doesn't protect you if your income rises later in the year and pushes your total liability higher.

What happens to my New York estimated tax if I move out of state mid-year?

Moving out of New York mid-year makes you a part-year resident, and your estimated tax is based only on the income and period during which you were a resident or had New York-source income. The same $300 threshold and quarterly schedule still apply to that smaller, apportioned amount.

Is New York's safe harbor the same as the federal safe harbor?

No, New York's safe harbor is structured like the federal one but runs on separate numbers: 90% of current-year tax or 100% of prior-year tax, rising to 110% above $150,000 in prior-year NYAGI, compared with the federal $150,000 AGI threshold for its own 110% tier. The two thresholds happen to use the same dollar figure, but they're calculated against different tax totals.

Does the MCTMT apply if I live outside the Metropolitan Commuter Transportation District but earn income inside it?

Yes, the MCTMT is based on where your business earnings are allocated, not where you live, so income earned from work performed or a business carried on inside the MCTD counts toward the $150,000 threshold even if you live outside the district's 12 counties.

About the author

Nicolas Straut

Personal and business finance writer, former Forbes contributor

Nicolas Straut writes about self-employment and quarterly tax, LLC formation and costs, and tax software for Solvent. He has spent eight years writing about money and building content for fintech companies.