IT-2105.1: Reconciliation of Estimated Income Tax Account for Individuals (Revision 2015-03)
New York · NY DTF · Used for tax years 2024
Form IT-2105.1 reconciles an individual's New York estimated tax account with Tax Department records. It lists the account amount provided by the department, credits from the previous year, and estimated tax payments.
Who files this form
Use Form IT-2105.1 only if your records disagree with the estimated tax amount provided by the New York State Tax Department.
If your total on line 8 matches the department’s amount on line 1, claim the line 1 amount as estimated tax paid on Form IT-201 or IT-203. If the amounts differ, fax or mail the completed reconciliation form immediately.
When it's due
For this edition used for tax year 2024, the printed receipt date is April 1. The form does not specify a calendar year for that date.
The Tax Department says it will review its records and reply in time for you to file your return if it receives Form IT-2105.1 by April 1. If lines 8 and 1 differ, the instructions say to fax or mail the form immediately.
What you'll need
Have the following information and records available:
- Your name and SSN exactly as shown on your New York State income tax return, your mailing address, and your fax number for a reply.
- The estimated tax account amount provided by the Tax Department.
- The final amount of any previous-year overpayment credited to your estimated tax account, including any notice of adjusted credit.
- The date, amount, and document locator number or confirmation number for each payment entered on lines 3 through 6.
- Amounts of estimated tax paid with Forms IT-2663, IT-2664, or IT-2658.
For payments made on your behalf with Form IT-2658, include either the partnership’s or S corporation’s federal EIN or a copy of its statement showing the estimated tax paid on your behalf. Send an attachment with the required payment information if you need more space.
How to file
- Enter the Tax Department’s estimated tax account amount on line 1.
- Enter your final previous-year credit on line 2 and your payment details on lines 3 through 6.
- Enter estimated tax paid with Forms IT-2663, IT-2664, or IT-2658 on line 7.
- Add lines 2 through 7 and enter the total on line 8.
- Compare lines 8 and 1. If they match, claim line 1 as estimated tax paid on Form IT-201 or IT-203. If they differ, fax or mail the completed form immediately.
Fax: (518) 435-8658
Mail:
NYS TAX DEPARTMENT
ESTIMATED TAX UNIT
W A HARRIMAN CAMPUS
ALBANY NY 12227-0822
You can also check your balance and reconcile your estimated tax account at www.tax.ny.gov.
Common mistakes
- Using the form when your records agree. Use it only if your records disagree with the amount provided by the Tax Department.
- Leaving out payment identifiers. Include the document locator number or confirmation number for each payment on lines 3 through 6 so it can be properly credited.
- Using a name or SSN that differs from your return. Enter both exactly as they appear on your New York State income tax return.
- Checking only one spouse’s account. If a previous-year overpayment was applied to estimated tax or there was any payment with Form IT-370, the department established separate estimated tax accounts for each spouse. Check both accounts.
- Using the requested credit instead of the final credit. An adjustment to your previous return may have changed the amount actually credited. Use the final amount, as shown in any notice of adjusted credit.
- Omitting information for an IT-2658 payment. Include the partnership’s or S corporation’s federal EIN or a copy of its statement showing the payment made on your behalf.
Questions people ask
Where can I find a document locator number?
It is a 12-character entry beginning with PT on the back of your canceled check or money order. If you paid by money order, contact the issuing agent for this information.
Where can I find a payment confirmation number?
It is a seven-digit or 12-character number provided when you made a credit card payment or a direct debit payment on the department’s website. If you do not have your credit card confirmation number, contact your credit card service provider.
What happens to separate estimated tax accounts when spouses file jointly?
If you file a joint New York State income tax return, the department will credit the balances of both spouses’ estimated tax accounts to that joint return.
What if line 8 matches line 1?
Your records agree with the department’s records. Claim the line 1 amount as estimated tax paid on Form IT-201 or IT-203.
Can I check my estimated tax balance online?
Yes. The form says you can check your balance and reconcile your estimated tax account at www.tax.ny.gov.