New York tax deadlines in 2026: filing dates and estimated payments
Deadlines that fall in calendar 2026: the 2025 return and the 2026 estimated payments. Different year? See New York 2025 →
New York deadlines in 2026
| 2025 individual return due | April 15, 2026 |
|---|---|
| Extended filing deadline | October 15, 2026 |
| Payment due | April 15, 2026, extension or not |
| Final 2025 estimated payment | January 15, 2026 |
| 2026 estimated payments | April 15, 2026 · June 15, 2026 · September 15, 2026 · January 15, 2027 |
Conforms to the federal deadline.
New York estimated tax payments in 2026
You must pay estimated income tax if you expect to owe, after withholding and credits, at least $300 of New York State, New York City, or Yonkers tax for 2026.
| Q1 (2026 tax year) | April 15, 2026 |
|---|---|
| Q2 (2026 tax year) | June 15, 2026 |
| Q3 (2026 tax year) | September 15, 2026 |
| Q4 (2026 tax year) | January 15, 2027 |
| Voucher | Form IT-2105, Estimated Tax Payment Voucher for Individuals |
| Underpayment safe harbor | Timely payments must total at least 90% (66 2/3% for farmers and fishermen) of the tax shown on the 2026 return, or 100% of the tax shown on the 2025 return (110% if 2025 New York AGI exceeds $150,000, or $75,000 if married filing separately), or 90% of tax on annualized income. |
| Pay online | tax.ny.gov |
The January 15, 2027 payment is not required if the 2026 return is filed and paid in full by January 31, 2027. IT-2105 also covers New York City, Yonkers and MCTMT estimated payments.
Source: tax.ny.gov, read September 3, 2026. “You can pay all your estimated tax with the first voucher or pay it in four equal installments on April 15, June 15, September 15, 2026, and January 15, 2027.”
All 51 jurisdictions in one table: state estimated tax payment dates for 2026.
New York extensions
Every state's rule in one table: which states accept the federal extension in 2026.
| Does New York accept the federal extension? | No. File the state's own extension request. |
|---|---|
| State extension form | Form IT-370 |
| Original due date | April 15, 2026 |
| Extended due date | October 15, 2026 |
| Payment | Still due April 15, 2026. The extension is to file, not to pay. If you owe tax you must make your extension payment by the original due date; interest and penalties apply to late payment. |
| How to get it | File Form IT-370 online (Tax Department website or tax software) or on paper by April 15, 2026, paying any tax due. |
The extension applies to Forms IT-201, IT-203 and IT-203-GR; New York City and Yonkers taxes ride on the same request.
Source: tax.ny.gov, read September 3, 2026. “Do not submit a copy of the federal extension form. We will not accept it in place of Form IT-370 and your due date will not be extended.”
Federal deadlines in 2026
| 2025 Form 1040 | April 15, 2026 · extension October 15, 2026 |
|---|---|
| 2025 S-corp (1120-S) & partnership (1065) | March 16, 2026 |
| 2025 C-corp (Form 1120) | April 15, 2026 |
| 2026 federal estimated payments (1040-ES) | April 15, 2026 · June 15, 2026 · September 15, 2026 · January 15, 2027 |
Source: IRS Publication 509 and Form 1040-ES instructions, irs.gov.
Frequently asked questions
When are New York state taxes due in 2026?
Your 2025 New York individual income tax return is due April 15, 2026. If that date falls on a weekend or legal holiday, the deadline moves to the next business day. An extension moves the filing deadline to October 15, 2026, but any tax owed is still due on the original date.
When are New York estimated tax payments due in 2026?
New York estimated payments for the 2026 tax year are due April 15, 2026, June 15, 2026, September 15, 2026, January 15, 2027. Use Form IT-2105, Estimated Tax Payment Voucher for Individuals or pay online. The final installment for 2025 was due January 15, 2026.
Does New York accept the federal extension?
No. File the state's own extension request. The state form is Form IT-370. The extended filing deadline is October 15, 2026, and tax is still due by April 15, 2026.
Does a New York extension give me more time to pay?
No. An extension extends the time to file, not to pay. To avoid penalties and interest, pay what you expect to owe by April 15, 2026.
Dates are the statutory deadlines that fall in 2026 and move to the next business day when they land on a weekend or holiday. Each section links to the source it was checked against. Always confirm with the New York tax agency or the IRS before relying on a date. This is general information, not tax advice.