IT-2106: Estimated Income Tax Payment Voucher for Fiduciaries - Payments due April 15, June 17, September 16, 2024, and January 15, 2025. Important information for NYC residents with taxable income over $500,000. Click here to see details (2024)
New York · NY DTF · Used for tax years 2024
Form IT-2106 is New York’s estimated income tax payment voucher for fiduciaries of estates and trusts. It records separate estimated tax amounts for New York State, New York City, and Yonkers, along with the total payment.
Who files this form
Form IT-2106 is an estimated income tax payment voucher for fiduciaries making payments for an estate or trust. It covers New York State, New York City, and Yonkers estimated taxes.
The form does not state the conditions that require an estate or trust to make estimated payments.
When it's due
For calendar-year filers, the payment due dates for tax year 2024 are:
- April 15, 2024
- June 17, 2024
- September 16, 2024
- January 15, 2025
What you'll need
Have these details ready to complete the voucher:
- The estate’s or trust’s employer identification number (EIN), exactly as entered on its New York State fiduciary income tax return, Form IT-205.
- The estate’s or trust’s name, exactly as shown on the federal Form SS-4 filed on its behalf.
- The fiduciary’s name, title, and mailing address.
- The fiscal-year beginning and ending dates, if the estate or trust does not use a calendar year.
- The separate estimated tax amounts for New York State, New York City, and Yonkers, and the total payment.
How to file
Pay online: Visit www.tax.ny.gov to pay the estate’s or trust’s estimated tax electronically by debit from a checking or savings account.
Pay by mail: Complete the voucher, entering the applicable tax amounts separately and adding the total payment. Make the check or money order payable to NYS Income Tax. Print the estate’s or trust’s EIN and 2024 IT-2106 on the 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 a different identification number: The number on the voucher must exactly match the number on Form IT-205.
- Entering a name that does not match: Check the spelling and use the estate’s or trust’s name exactly as shown on its federal Form SS-4.
- Leaving out fiscal-year dates: Fiscal-year filers must enter the beginning and ending dates in mm-dd-yyyy format.
- Combining tax amounts instead of listing them separately: Enter New York State, New York City, and Yonkers amounts separately, then enter the total.
- Filling lines that have no amount: Leave those lines blank.
- Attaching the payment to the voucher: Do not staple or clip it, and detach check stubs before mailing.
Questions people ask
Can I pay the estate’s or trust’s estimated tax electronically?
Yes. Visit www.tax.ny.gov to pay by debit from a checking or savings account.
What if the estate or trust uses a fiscal year?
Enter the dates the fiscal year begins and ends in the designated boxes, using mm-dd-yyyy format.
How do I enter a foreign address?
In the “City, village, or post office” box, enter the city, then the province or state, then the country. Do not abbreviate the country name. Follow the country’s practice for entering the postal code.
Where can I get more help?
The form directs you to Form IT-2106-I, Instructions for Form IT-2106. You can also visit www.tax.ny.gov or call the Personal Income Tax Information Center at 518-457-5181.