IT-2106: Estimated Income Tax Payment Voucher for Fiduciaries; 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. (2025)
New York · NY DTF · Used for tax years 2025
Form IT-2106 is New York’s estimated income tax payment voucher for 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 used by fiduciaries to make estimated income tax payments for an estate or trust for New York State, New York City, and Yonkers.
The form does not state which estates or trusts are required to make estimated tax payments.
When it's due
For tax year 2025, the printed payment due dates for calendar-year filers are:
- April 15, 2025
- June 16, 2025
- September 15, 2025
- January 15, 2026
The form does not provide payment due dates for fiscal-year filers.
What you'll need
Have the following information available to complete the voucher:
- The estate’s or trust’s employer identification number (EIN), matching the identification number on its New York State fiduciary income tax return, Form IT-205.
- The estate’s or trust’s name exactly as shown on federal Form SS-4.
- 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.
- Separate estimated tax amounts for New York State, New York City, and Yonkers, plus the total payment.
For a mailed payment, include the completed voucher and a check or money order.
How to file
Pay electronically
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 and detach the voucher. Enter the applicable estimated tax amounts separately and enter their sum in the Total payment box.
Make the check or money order payable to NYS Income Tax. Print the estate’s or trust’s EIN and 2025 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 an inconsistent identification number: The voucher’s identification number must exactly match the number on Form IT-205.
- Entering a different estate or trust name: Check the spelling and use the name exactly as shown on federal Form SS-4.
- Omitting fiscal-year dates: Fiscal-year filers must enter the beginning and ending dates in mm-dd-yyyy format.
- Combining tax amounts on one line: Enter New York State, New York City, and Yonkers amounts separately, then enter the total payment.
- Filling in lines with no amount: Leave those lines blank.
- Abbreviating a foreign country name: Do not abbreviate it. Enter the city, province or state, and country in that order in the city box, and follow the country’s postal-code practice.
- Attaching the payment to the voucher: Do not staple or clip it, and remove check stubs before mailing.
Questions people ask
Can I pay electronically?
Yes. Visit www.tax.ny.gov to pay by debit from a checking or savings account.
What should I write on my mailed payment?
Print the estate’s or trust’s EIN and “2025 IT-2106” on the payment. Make it payable to NYS Income Tax.
What if there is no amount for one of the tax lines?
Leave that line blank.
What should fiscal-year filers enter?
Enter the dates the fiscal year begins and ends in the designated boxes, using mm-dd-yyyy format.
Where can I get more help?
The form directs you to Form IT-2106-I, Instructions for Form IT-2106. It also lists the Personal Income Tax Information Center at 518-457-5181.