New York estimated tax payments for 2026 (Form IT-2105)

New York collects estimated income tax on Form IT-2105, on the same four dates as the IRS, in four equal payments. One payment covers New York State tax, New York City or Yonkers tax if you owe it, and, for self-employed people in and around the city, the MCTMT.

Payment	Due
1st	April 15, 2026
2nd	June 15, 2026
3rd	September 15, 2026
4th	January 15, 2027

If you file your 2026 New York return by January 31, 2027 and pay the full balance, you can skip the January payment. If you only start to owe tax partway through the year, your first payment is due on the next date on the list.

Who has to pay

You need to make estimated payments if you expect to owe at least $300 of New York State, New York City or Yonkers tax for 2026 after withholding and credits. That usually means freelancers, 1099 contractors and other self-employed people, and anyone with big income that has no tax taken out.

If you're self-employed and owe the MCTMT (below), you have to make estimated payments of it whatever the amount.

The safe harbor

You avoid New York's penalty if your withholding and on-time payments come to at least the smaller of:

• 90% of the tax on your 2026 return, or
• 100% of the tax on your 2025 return, or 110% if your 2025 New York AGI (or self-employment earnings allocated to the MCTD) was over $150,000 ($75,000 married filing separately). The 2025 return has to cover a full 12 months.

It mirrors the federal safe harbor, so the same plan usually covers both. Farmers and fishermen need only 66⅔% and can make a single payment by January 15, 2027.

New York City and Yonkers

If you live in New York City, city income tax goes on the same IT-2105 payment. Each voucher has a separate line for state, city, Yonkers and MCTMT, plus the total. You don't make a separate city payment.

The MCTMT for self-employed people

The Metropolitan Commuter Transportation Mobility Tax applies to self-employment earnings in the 12 counties of the MCTD. For 2026, it applies only if your net earnings from self-employment allocated to a zone are over $150,000 (it was $50,000 through 2025). The threshold is per person, even on a joint return.

Zone	Counties	2026 rate
Zone 1	New York (Manhattan), Bronx, Kings (Brooklyn), Queens, Richmond (Staten Island)	0.60%
Zone 2	Rockland, Nassau, Suffolk, Orange, Putnam, Dutchess, Westchester	0.34%

No credits reduce it. Include your estimate on the MCTMT line of IT-2105.

How to pay

• Online Services on tax.ny.gov: free by bank debit, or by credit card with a 2.20% fee.
• Check or money order payable to "NYS Income Tax", with the last four digits of your SSN and "2026 IT-2105" written on it, mailed with the voucher to NYS Estimated Income Tax Processing Center, PO Box 4122, Binghamton, NY 13902-4122.

New York's penalty

New York's underpayment penalty works like the IRS one but costs more. The Tax Department sets it at the federal short-term rate plus 5.5 percentage points, adjusted quarterly, and never less than 7.5% a year. The IRS charges the short-term rate plus 3 points. New York figures each due date separately. You can work it out yourself on Form IT-2105.9, which you also file if you use the annualized income method.

To see the federal side for the same missed payments, use the underpayment penalty calculator. Our Form 2210 guide explains how the IRS version works.

Working out the amount

The IT-2105 instructions have a worksheet for 2026, with separate lines for state, city and Yonkers tax. Your federal estimate is a separate sum: the free 1099 tax calculator works out the federal payment, and the due dates guide lists what each federal payment covers.