New York estimated tax due dates for 2026
New York estimated income tax payments for tax year 2026 are due April 15, 2026, June 15, 2026, September 15, 2026, January 15, 2027. That matches the federal schedule. Below: who has to pay, how to avoid an underpayment penalty and where to pay, with the official source.
| Payment | New York due date |
|---|---|
| 1 | |
| 2 | |
| 3 | |
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Federal 2026 estimated tax due dates, for comparison: April 15, 2026, June 15, 2026, September 15, 2026, January 15, 2027.
Who must pay New York estimated tax?
Generally you must make estimated tax payments if you expect to owe, after subtracting your withholding, estimated tax paid with Form IT-2663 and/or IT-2664, estimated tax paid on your behalf by a partnership or S corporation, and credits, at least $300 of either New York State, New York City, or Yonkers tax for 2026. (Separately: estimated MCTMT payments if you expect to owe any MCTMT.)
How do you avoid a New York underpayment penalty?
Paid on time at least 90% of the 2026 tax (66 2/3% farmers/fishermen), or 100% of the tax shown on the 2025 return (110% if 2025 NYAGI, or MCTD-allocated net earnings from self-employment, was more than $150,000; $75,000 if married filing separately for 2026). Filing the 2026 return by Jan 31, 2027 and paying in full replaces the Jan 15, 2027 payment.
Are there local estimated payments?
New York City and Yonkers resident income taxes (and Yonkers nonresident earnings tax), plus the MCTMT on self-employment earnings over $150,000 in the MCTD, are paid together with New York State estimated tax on Form IT-2105 (no separate city filing).
How much should you pay?
Start with your federal estimate: the free Quarterly Estimated Tax Calculator works out your 2026 federal payments and safe harbor. New York figures its own tax, so the state amount is separate.
