Form IT-2105 is the Estimated Tax Payment Voucher for Individuals issued by the New York State Department of Taxation and Finance. It goes with a check or money order when you pay 2026 estimated income tax by mail, and it splits the payment among New York State, New York City, Yonkers and the Metropolitan Commuter Transportation Mobility Tax (MCTMT). Self-employed people and others whose withholding does not cover their tax use it for each installment. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the department publishes the original PDF and the IT-2105-I instructions at tax.ny.gov.
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What is IT-2105?
Form IT-2105, Estimated Tax Payment Voucher for Individuals, is the New York State Department of Taxation and Finance voucher that accompanies a mailed check or money order for 2026 estimated income tax, with separate boxes for New York State, New York City, Yonkers and MCTMT.
Estimated income tax is the New York State, New York City and Yonkers tax you expect to owe for the year after subtracting expected withholding, estimated tax paid with Form IT-2663 or Form IT-2664, estimated tax paid on your behalf by a partnership or S corporation, and credits you plan to take. The MCTMT applies to self-employed individuals doing business in the Metropolitan Commuter Transportation District.
The voucher is a payment slip, not a tax return. The amounts you enter come from the Estimated tax worksheet in Form IT-2105-I, Instructions for Form IT-2105, which also includes an Amended estimated tax worksheet and a Record of estimated tax payments. The voucher itself carries a Tips for Estimated Tax page and a detachable coupon.
Related forms named by the department: Form IT-2105.9, Underpayment of Estimated Tax by Individuals and Fiduciaries, is used to compute the underpayment penalty, and Form Y-203 supports the Yonkers nonresident earnings tax. If you pay electronically, you do not send this voucher.
Who needs to file IT-2105?
Individuals who expect to owe New York State, New York City or Yonkers income tax for 2026, after subtracting withholding, estimated tax paid with Form IT-2663 or IT-2664, estimated tax paid on their behalf by a partnership or S corporation, and credits, generally must pay estimated tax. The IT-2105-I instructions set the minimum amount of expected tax that triggers the requirement.
Other groups:
- Self-employed individuals (including partners or members in partnerships, LLPs and LLCs treated as partnerships) who expect to owe MCTMT after subtracting estimated MCTMT paid on their behalf by a partnership. The MCTMT threshold is figured on an individual basis, even on a joint return.
- Married taxpayers: each spouse should keep a separate estimated tax account. If both file a joint New York State return, the department credits both account balances to it.
- Farmers and fishermen, who have a single required installment date (see When to file).
- Taxpayers whose spouse died within 30 days before the first installment due date, who enter special condition code D9.
Do not send the voucher if you pay by ACH debit or credit card, or if you have no payment to include. If every amount for New York State, New York City and Yonkers on worksheet line 28 is below the instructions' minimum and you owe no MCTMT, no payment is required at that time.
When to file IT-2105
Calendar-year filers generally make the first 2026 estimated payment by April 15, 2026. You can pay everything with the first voucher or pay four equal installments due April 15, June 15, September 15, 2026, and January 15, 2027.
If you must start paying later because of a change in income, deductions or credits, the due date depends on when the requirement is met: after March 31 and before June 1, June 15, 2026; after May 31 and before September 1, September 15, 2026; after August 31, January 15, 2027.
Other timing rules in the instructions:
- If you file your 2026 New York State return on or before January 31, 2027, and pay the full balance due, you need not make the January 15, 2027 payment.
- Farmers and fishermen with two-thirds or more of gross income from farming or fishing have one installment date, January 15, 2027, unless they file by March 1, 2027 and pay the total tax due.
- Fiscal-year filers adjust the dates to the 15th day of the fourth, sixth and ninth months of the fiscal year and the first month of the next one.
- Late or short payments can bring an underpayment penalty, computed on Form IT-2105.9.
Documents you need
- A check or money order payable in U.S. funds to NYS Income Tax, if you pay by mail. Write the last four digits of your Social Security number and 2026 IT-2105 on it, and do not staple or clip it to the voucher.
How to fill out IT-2105
Work out your installment amounts
Complete the Estimated tax worksheet in Form IT-2105-I, using your 2025 returns as a guide. Line 28 gives the balance; each installment is 25%, 50% or 75% of line 28 for the April, June and September payments, or the full amount of line 28 for January, less any 2025 overpayment applied.
Enter your full SSN or taxpayer ID
In Full SSN or taxpayer ID number, enter the entire number, matching your New York State income tax return. Group returns such as Form IT-203-GR, IT-203-S or IT-203-TM use the special New York nine-digit identification number.
Add a special condition code if needed
Enter D9 in the 2-character special condition code box only if your spouse died within 30 days before the first installment due date and you qualify for the 90-day extension. Otherwise leave it blank.
Enter your name
Print your first name and middle initial, then your last name, in the spaces provided (for example, John O. Smith). The name must agree with your New York State return.
Enter your mailing address
Write the number and street or PO Box, then the apartment number if any. For a foreign address, enter city, province or state, then country, in the City, village, or post office box space; follow the country's postal code practice and do not abbreviate the country.
Complete city, state, ZIP and email
Fill in City, village, or post office, State, ZIP code and your email address in the spaces provided.
Enter the amounts for each tax
Enter the installment, rounded to the nearest dollar, in the New York State, New York City, Yonkers and MCTMT boxes. Leave blank any box with no amount to enter.
Total the payment
Add the separate amounts and enter the sum in the Total payment box. Confirm it equals the check or money order you will send.
Prepare your check or money order
Make it payable to NYS Income Tax and write the last four digits of your Social Security number and 2026 IT-2105 on it. Keep a record in the Record of estimated tax payments table in the instructions.
Review, download and print the PDF
Check that every entry matches your return, then download or print the completed PDF from FillingPDF, detach the voucher and mail it as described under How to submit.
How to submit IT-2105
You can pay estimated tax online, through approved software, or by mailing this voucher with a check or money order.
- Online: pay directly from a checking or savings account (ACH debit) or by credit card through your Online Services account at www.tax.ny.gov, or through New York State-approved software. Do not send a voucher if you pay by ACH debit or credit card. The credit card service provider charges a fee.
- By mail: detach the voucher and mail it with your payment to: NYS Estimated Income Tax, Processing Center, PO Box 4122, Binghamton NY 13902-4122. Make the check or money order payable in U.S. funds to NYS Income Tax, and write the last four digits of your Social Security number and 2026 IT-2105 on it. Do not staple or clip the payment to the voucher, and detach any check stubs.
- Private delivery services: you may use one instead of the U.S. Postal Service, but to prove the filing or payment date later you must have used a service designated by the U.S. Secretary of the Treasury or the Commissioner of Taxation and Finance. See Publication 55, Designated Private Delivery Services, for where to send it.
For help, call the Personal Income Tax Information Center at 518-457-5181 or order forms at 518-457-5431. A fee can be charged if a payment is returned by a bank. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Entering only part of your Social Security number or taxpayer ID on the voucher. The instructions require the entire number; only the last four digits go on the check or money order.
- Entering a name or ID number that differs from your New York State income tax return, which may leave payments not properly credited to your account.
- Entering only a total payment instead of separate amounts for New York State, New York City, Yonkers and MCTMT, then totaling them in the Total payment box.
- Stapling or clipping the check or money order to the voucher, or leaving check stubs attached when mailing.
- Mailing the voucher after paying by ACH debit or credit card. The instructions say not to send a voucher in those cases.
- Mailing the voucher with no payment. The instructions say not to send it unless you include a payment.
- Entering code D9 for an installment other than the first. It applies only to the 90-day extension for the first installment after a spouse's death.
- Abbreviating the country name or putting other information on the city line of a foreign address.
- Entering zeros or estimates in boxes with no amount due instead of leaving them blank.
Frequently asked questions
What is Form IT-2105 used for?
Form IT-2105 is the New York payment voucher that goes with a mailed check or money order for individual estimated income tax. It has separate boxes for New York State, New York City, Yonkers and MCTMT, plus a total. The 2026 version covers payments due April 15, June 15, September 15, 2026 and January 15, 2027.
When are 2026 estimated tax payments due in New York?
April 15, June 15 and September 15, 2026, and January 15, 2027 for calendar-year filers. 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, the January payment is not required.
Where do I mail Form IT-2105?
Mail the voucher and payment to NYS Estimated Income Tax, Processing Center, PO Box 4122, Binghamton NY 13902-4122. Private delivery services may be used, but only designated services let you prove the date later; Publication 55 lists them and where to send the form.
Can I pay New York estimated tax online instead of mailing IT-2105?
Yes. You can pay by ACH debit from a checking or savings account or by credit card through your Online Services account at www.tax.ny.gov, or use approved software. Do not send a voucher when you pay electronically. The credit card provider charges a fee.
Who has to make New York estimated tax payments?
Generally anyone who expects to owe at least the minimum amount of New York State, New York City or Yonkers tax stated in the IT-2105-I instructions, after withholding and credits. Self-employed people who expect to owe MCTMT must also pay. Check the instructions' worksheet line 28 to see whether a payment is due.
What is special condition code D9 on Form IT-2105?
D9 marks a 90-day extension of time to pay the first estimated tax installment. It applies only if your spouse died within 30 days before that installment's due date (April 15, 2026 for calendar-year filers). It does not apply to any other installment for the year.
Do married couples file one IT-2105 or two?
Each married taxpayer should establish a separate estimated tax account. If you and your spouse each keep an account and file a joint New York State return, the department credits the balances of both accounts to your joint return.
Can I fill out Form IT-2105 online on FillingPDF?
Yes. You can fill out the fillable PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not file the voucher or send payment; you mail it with your check or money order to the Tax Department.
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