New York State Estimated Tax — Q1 April 15
Wednesday, April 15, 2026
New York State estimated income tax Q1 payment due April 15, 2026.
Who must file or pay
New York residents expecting to owe $300+ in NY state income tax after withholding.
What you need to know
New York State estimated tax follows the same quarterly schedule as the federal government: April 15, June 15, September 15, January 15. Form IT-2105 is used for individuals.
New York City residents have an additional obligation: the NYC Personal Income Tax (PIT), which functions as a separate tax on top of state income tax. NYC estimated tax is reported on the same Form IT-2105.
New York is aggressive about auditing non-residents claiming to have established domicile elsewhere. If you are in the process of leaving New York for a lower-tax state (Nevada, Florida, Texas), document your domicile change meticulously — NY requires that you prove you have abandoned your New York domicile and established a new one elsewhere.
NY underpayment penalty: daily interest at current NY rate on the underpaid amount. New York also has the New York City resident tax — NYC residents pay both state AND city estimated taxes.
Required forms
- →Form IT-2105
- →NY DTF online payment
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Other dates to know
Q1 2026 Estimated Tax — April 15
First quarter 2026 estimated tax payment due April 15 — covering January 1 through March 31 income.
Q2 2026 Estimated Tax — June 16
Second quarter 2026 estimated tax payment due June 16 — covering April 1 through May 31 income.
Q3 2026 Estimated Tax — September 15
Third quarter 2026 estimated tax payment due September 15 — covering June 1 through August 31 income.