New York estimated tax payments (Form IT-2105)

New York estimated tax due dates

New York uses four equal installments on the same dates as the IRS, and one Form IT-2105 payment covers State, New York City and Yonkers tax and the MCTMT together^[i][dd].

If you file your 2026 New York return by January 31, 2027 and pay the full balance, you can skip the January 15 payment (the federal cut-off is February 1)^[i]. If you first owe estimated tax later in the year, the first payment is June 15 when the requirement starts in April or May, September 15 for June to August, and January 15, 2027 after August^[i]. The 2027 dates follow the next-business-day rule; see the estimated tax due dates page for every state.

Who must make New York estimated tax payments

You generally must pay if you expect to owe at least $300 of New York State, New York City or Yonkers tax for 2026 after subtracting withholding, credits and any estimated tax paid for you by a partnership or S corporation^[i]. The test is applied to each tax separately, so a New York City resident can owe NYC estimates even when State tax is covered.

To avoid the underpayment penalty, on-time payments of State, City, Yonkers and MCTMT tax must reach^[i]:

• 90% of the tax on your 2026 return (66⅔% for farmers and fishermen), or
• 100% of the tax on your 2025 return, or 110% if your 2025 New York AGI (or MCTD self-employment earnings) was more than $150,000 ($75,000 married filing separately for 2026).

Married couples should each keep a separate estimated tax account with the Tax Department^[i].

MCTMT: the extra tax for self-employed people near New York City

If your net earnings from self-employment allocated to the Metropolitan Commuter Transportation District are more than $150,000, you owe the MCTMT and must include it in your estimated payments^[i]:

• Zone 1 (Manhattan, Bronx, Brooklyn, Queens, Staten Island): 0.60% of those earnings.
• Zone 2 (Dutchess, Nassau, Orange, Putnam, Rockland, Suffolk, Westchester): 0.34%.

The $150,000 test is per person even on a joint return, and no credits reduce the MCTMT^[i]. A Brooklyn freelancer with $160,000 of profit has $147,760.00 of net earnings (92.35%), so about $886.56 of MCTMT for the year.

How much a New York freelancer pays

These amounts use our New York 2026 engine, the same one as the New York paycheck calculator, on expected AGI (profit minus half of self-employment tax) for a single filer with no withholding, and show 100% of expected tax spread over four payments:

For $100,000 of profit, the State part is about $1,119.54 a quarter; a New York City resident adds about $855.81 of City tax to each IT-2105 payment. Outside the City and Yonkers only the State column applies. The federal payment for the same profit comes from the estimated tax payments calculator.

How to pay New York estimated tax

Pay online from a checking or savings account (ACH debit) through the Tax Department's website; if you pay online, do not send a voucher^[pay][i]. You can also mail a check or money order payable to NYS Income Tax with the IT-2105 voucher, writing the last four digits of your Social Security number and "2026 IT-2105" on it, or pay by credit card for a provider fee^[i]. A check or electronic payment returned by your bank costs a $50 fee^[i].

Common mistakes

• Forgetting New York City tax. City residents owe City estimates on the same voucher; State withholding alone does not cover them.
• Missing the MCTMT. Self-employed people in the 12 MCTD counties with more than $150,000 of earnings there owe it with each payment.
• Using 100% of last year after a high-income year. Above $150,000 of 2025 NYAGI the prior-year safe harbor is 110%.

Plan New York and IRS payments together with the quarterly estimated tax planner