IT-2105: Estimated Income Tax Payment Voucher; Payments due April 15, June 16, September 15, 2025, and January 15, 2026. See important information for NYC residents with city taxable income of $500,000 or less. See updated information regarding this form. (2025)
New York · NY DTF · Used for tax years 2025
Form IT-2105 is New York’s Estimated Tax Payment Voucher for Individuals. It lists separate estimated tax payment amounts for New York State, New York City, Yonkers, and MCTMT, along with the total payment.
When it's due
For tax year 2025, calendar-year filers have these estimated tax payment due dates:
- April 15, 2025
- June 16, 2025
- September 15, 2025
- January 15, 2026
What you'll need
Have the following information ready to complete the voucher:
- Your full Social Security number (SSN) or taxpayer ID number.
- Your first name, middle initial, and last name, matching your New York State income tax return.
- Your mailing address and email address.
- Separate estimated tax amounts for New York State, New York City, Yonkers, and MCTMT, as applicable, plus the total payment.
- Your 2-character special condition code, if applicable. The form directs you to the instructions for this code.
Check that your SSN matches both your Social Security card and your New York State income tax return. If you use a taxpayer ID number, it must match your return.
How to file
Pay electronically: Visit www.tax.ny.gov to pay estimated tax with a debit from your checking or savings account.
Pay by mail: Complete the voucher, entering each applicable tax amount separately and the total in the Total payment box. Leave lines blank if there is no amount to enter.
Make your check or money order payable to NYS Income Tax. Print the last four digits of your SSN or taxpayer ID number and 2025 IT-2105 on your payment.
Mail the voucher and payment to:
NYS Estimated Income Tax
Processing Center
PO Box 4122
Binghamton NY 13902-4122
Do not staple or clip the payment to the voucher. Detach any check stubs before mailing.
Common mistakes
- Using an incorrect or incomplete ID number. Enter your entire SSN or taxpayer ID number on the voucher. A mismatch may keep payments from being properly credited to your account.
- Using a name that does not match your return. Check the spelling and enter your first name, middle initial, and last name in the spaces provided.
- Combining tax amounts instead of listing them separately. Enter New York State, New York City, Yonkers, and MCTMT amounts separately, then enter the total payment. Leave unused amount lines blank.
- Formatting a foreign address incorrectly. In the city box, enter the city, province or state, and country, in that order. Do not abbreviate the country name. Follow that country’s postal-code practice.
- Attaching the payment to the voucher. Do not staple or clip it, and remove any check stubs before mailing.
Questions people ask
Can I pay estimated tax online?
Yes. You can pay at www.tax.ny.gov with a debit from your checking or savings account.
Should spouses have separate estimated tax accounts?
Each married taxpayer should establish a separate estimated tax account. If both spouses maintain accounts and file a joint New York State income tax return, the balances of both accounts will be credited to the joint return.
Should I enter zero on a tax line that does not apply?
No. The form says to leave a line blank if there is no amount to enter.
Where can I get help with this voucher?
The form refers you to Form IT-2105-I, Instructions for Form IT-2105, Estimated Tax Payment Voucher for Individuals. You can also visit www.tax.ny.gov or call the Personal Income Tax Information Center at 518-457-5181.