New York Form IT-2105 — Estimated Tax Payment Voucher for Individuals

Get the blank Form IT-2105 (PDF)  ·  Checked line by line against the official New York form, last verified September 29, 2026  ·  How we verify

What is Form IT-2105?

Freelancers, landlords, investors, retirees with little withholding and anyone with a big untaxed gain often owe New York tax that no employer is withholding. Estimated payments spread that tax across the year and prevent the underpayment penalty. The voucher itself is simple; the harder question is how much to pay, which is worked out on the estimated tax worksheet in Form IT-2105-I.

The form covers four separate taxes: New York State, New York City, Yonkers and the Metropolitan Commuter Transportation Mobility Tax (MCTMT). Each has its own line on the voucher, and each has its own threshold for deciding whether you must pay.

Who Must File Form IT-2105?

You generally must make estimated payments if, after subtracting the tax you expect withheld, estimated tax paid on your behalf by a partnership or S corporation, and your credits, you expect to owe at least $300 of New York State, New York City or Yonkers tax for 2026. Substitute the city or Yonkers name to test each one.

Self-employed individuals, including partners in partnerships and members of LLCs treated as partnerships, must also make estimated MCTMT payments if their net earnings from self-employment allocated to Zone 1 or Zone 2 exceed $150,000. The threshold is figured per person even on a joint return, and it is possible to owe in both zones.

The penalty is not charged if you were a New York resident (or a nonresident or part-year resident with New York source income) with no tax liability for the whole preceding 12-month tax year.

How to File Form IT-2105

• Pay electronically if you can. The Tax Department lets you pay estimated tax by debit from a checking or savings account on its website, and you should not send a voucher when you pay this way or by credit card.
• Fill in the voucher with your full Social Security or taxpayer identification number, name and mailing address as they appear on your New York return.
• Enter the amounts separately for New York State, New York City, Yonkers and MCTMT, whole dollars, then the total. Leave blank any line with no amount.
• Write your check or money order payable to NYS Income Tax in U.S. funds, with the last four digits of your Social Security number and “2026 IT2105” on it. Do not staple or clip it to the voucher.
• Married couples: each spouse should set up a separate estimated tax account. If you file jointly, both balances are credited to the joint return.

When Is Form IT-2105 Due?

Installment	Due date
First	April 15, 2026
Second	June 15, 2026
Third	September 15, 2026
Fourth	January 15, 2027

You can pay everything with the first voucher or in four equal installments. If you file your 2026 return by January 31, 2027 and pay the full balance, you can skip the January 15 payment. If your obligation starts later, for example after a large gain, your first payment is due June 15 (if the requirement arises after March 31 and before June 1), September 15 (after May 31 and before September 1) or January 15, 2027 (after August 31). Farmers and fishermen who earn two-thirds of gross income from farming or fishing have a single January 15 due date.

Where to Mail Form IT-2105

Mail your payment and voucher to: NYS Estimated Income Tax, Processing Center, PO Box 4122, Binghamton NY 13902-4122. Do not mail a voucher when you pay by ACH debit or credit card. Private delivery services are allowed only if designated in Publication 55.

How to Complete Form IT-2105 Line by Line

Figuring the Payment — The Estimated Tax Worksheet

The voucher has no math on it; the numbers come from the worksheet in Form IT-2105-I.

Subtract expected withholding and credits, then divide the balance across your installments.

Safe Harbor — Avoiding the Underpayment Penalty

Your payments avoid the penalty if the total paid on time is at least 90% of the tax shown on your 2026 return, or 100% of the tax on your 2025 return (110% if your 2025 NYAGI exceeded $150,000, or $75,000 if you will be married filing separately in 2026). The 2025 return must have covered a full 12 months. If your income arrives unevenly, the annualized income installment method on Form IT-2105.9 can reduce or skip early payments; file that form with your return.

Top of the Voucher — Identification

Enter your full Social Security or taxpayer ID number, your first name and middle initial, last name, mailing address and, optionally, your email. If your spouse died within 30 days before the first installment was due, enter special condition code D9 for a 90-day extension of the first installment only. Name and number must match your income tax return, or the money may not be credited to your account.

Payment Boxes — State, City, Yonkers, MCTMT and Total

Fill in the dollar amount of each tax you are paying in that installment, then add them in the Total payment box. Use whole dollars. If your payment is an installment carried over from a 2025 overpayment, the instructions let you apply it to any installment and record it on the Record of estimated tax payments page.

Common Mistakes to Avoid

• Skipping a state payment because you paid the IRS. The two agencies are separate.
• Combining the four taxes into one number. New York State, New York City, Yonkers and MCTMT each need their own box.
• Mailing a voucher with an electronic payment. Paying by ACH or credit card means no voucher.
• Forgetting MCTMT as a self-employed person in the New York commuter region with net earnings above $150,000.
• Using a different name or number than your return. Payments may not be credited properly.
• Stapling the check to the voucher. The Tax Department asks you not to staple or clip it.
• Missing the Jan. 31 exception. Filing your 2026 return by January 31, 2027 with full payment can replace the last installment.

Frequently Asked Questions

Do I have to pay estimated tax? Only if you expect to owe at least $300 of New York State, New York City or Yonkers tax for 2026 after withholding and credits, or if you owe MCTMT.

Can I pay online instead of mailing a voucher? Yes. The Tax Department offers debit from a checking or savings account on its website; no voucher is sent.

What happens if I skip a payment? You may owe an underpayment penalty, which you can compute on Form IT-2105.9.

How is the safe harbor calculated? Pay at least 90% of your 2026 tax or 100% of your 2025 tax, raised to 110% if your 2025 NYAGI was over $150,000.

Do spouses share one estimated tax account? No, each spouse should have a separate account; balances combine on a joint return.

Where do I record what I have paid? The instructions include a Record of estimated tax payments page for your files.

Final Review Before Filing

• Confirmed you expect to owe at least $300 for New York State, City or Yonkers, or any MCTMT.
• Worksheet figures use 2026 standard deduction and dependent amounts.
• Voucher name and full ID number match your return.
• Each tax has its own amount and the total is correct.
• Check or money order payable to NYS Income Tax with last four SSN digits and “2026 IT2105”.
• Voucher not sent if you paid electronically.
• Payment mailed to PO Box 4122, Binghamton NY 13902-4122 before the due date.

General information from the official form and its instructions, not advice for your circumstances. See the full disclaimer.