Form IT-2105, titled the Estimated Tax Payment Voucher for Individuals by the New York State Department of Taxation and Finance, is the official remittance form used by individual taxpayers, sole proprietors, partners, and beneficiaries to prepay their estimated state and local income tax obligations. New York operates on a pay-as-you-earn tax framework, requiring individuals who earn taxable income not subject to sufficient employer withholding—such as earnings from self-employment, freelance trade, business partnerships, capital gains, interest, dividends, pensions, or gambling winnings—to remit payments throughout the tax year. The voucher collects foundational identifying data alongside separate tax payment allocations covering New York State personal income tax, New York City local income tax, the Yonkers resident income tax surcharge or nonresident earnings tax, and the Metropolitan Commuter Transportation Mobility Tax. Properly completing and submitting this voucher ensures that payments are credited to your personal account on schedule, helping you avoid statutory underpayment penalties, interest assessments, and unexpected liabilities when filing your annual return.
How To File Form IT-2105
Filing Form IT-2105 requires selecting the appropriate payment method, understanding jurisdictional due dates, preparing physical checks according to state formatting rules, and mailing the voucher to the designated state processing center.
Submission Guidelines And Mailing Address
Taxpayers may submit their quarterly estimated payments online through the department website using direct bank account debits. If you elect to submit a physical payment by postal mail instead, you must print the voucher, write your payment instrument according to state instructions, and enclose both loosely in an envelope.
Do not staple, tape, or paper-clip the check or money order to the voucher. Detach all check stubs, carbon copies, or extra voucher instructions before sealing your mailing envelope.
Mail your completed voucher and remittance to:
NYS Estimated Income Tax
Processing Center
PO Box 4122
Binghamton, NY 13902-4122
If you require telephone assistance, you can contact the Personal Income Tax Information Center at (518) 457-5181, check automated refund statuses at (518) 457-5149, or order official documents at (518) 457-5431. TTY and TDD users can reach assistance by dialing 7-1-1 for the New York Relay Service.
Payment Calendar Due Dates
For taxpayers who report taxes on a standard calendar-year basis, quarterly estimated tax installments are due according to the following schedule:
- First installment: April 15, 2026
- Second installment: June 15, 2026
- Third installment: September 15, 2026
- Fourth installment: January 15, 2027
If a scheduled due date falls on a weekend or recognized legal state holiday, the filing deadline automatically moves forward to the next business day.
Preparatory Checklist And Married Taxpayer Rules
Before filling out your payment voucher, organize the following records and follow these filing guidelines:
- Have your complete Social Security number or Individual Taxpayer Identification Number ready, verifying that it matches your official Social Security card and annual state returns.
- Keep accurate estimates of your net taxable income, self-employment earnings, and allowable deductions for the year.
- Determine whether your residence or business location subjects you to New York City taxes, Yonkers surcharges, or the downstate transportation district mobility tax.
- Note that each married spouse must establish an individual estimated tax account using a separate voucher under their own Social Security number. When you and your spouse subsequently file a joint New York State personal income tax return, the department automatically pools and credits the balances of both separate estimated accounts toward your combined tax liability.
Payment Instrument Specifications
To guarantee that your payment is properly scanned and deposited without delay:
- Make the check or money order payable to NYS Income Tax.
- Clearly write the last four digits of your Social Security number or taxpayer identification number directly on the payment.
- Write the tax year and voucher designation 2026 IT-2105 on the front memo line of the check.
- Confirm that the written amount on the check matches the total payment figure calculated on the voucher.
How To Complete Form IT-2105
Form IT-2105 is formatted into distinct segments consisting of personal contact data, administrative coding, and jurisdictional tax calculation entries. Complete each field legibly using standard blue or black ink or through digital form-fill tools before printing and cutting along the designated detachment line.
Taxpayer Identification And Contact Information
Full SSN or Taxpayer ID Number
Enter your full, nine-digit Social Security number or federal Individual Taxpayer Identification Number. Enter the complete series of numbers without masking, ensuring this number matches your annual personal income tax filings.
Taxpayer’s First Name and Middle Initial
Write your legal first name followed by your middle initial in the designated space. Ensure the spelling agrees with your official identification records.
Taxpayer’s Last Name
Enter your full legal surname or family name.
Mailing Address
Provide your current street address, rural route, or post office box where you receive postal correspondence. For foreign residential addresses, enter the city, province or state, and full country name in this section without abbreviating the country name, and enter the postal code following the format established by that nation.
Apartment Number
Record your specific apartment, suite, unit, or floor number if your residential address requires one. If not applicable, leave this field blank.
City, Village, or Post Office
Enter the official municipality, village, or postal service office associated with your mailing address.
State
Provide the standard two-letter postal abbreviation for your state of residence.
ZIP Code
Enter the five-digit postal zip code or nine-digit extended zip code for your mailing address.
Taxpayer’s Email Address
Provide a valid, regularly monitored electronic mail address where the state tax department can send account notifications or updates.
Administrative Coding
Special Condition Code
Enter your assigned two-character special condition code if a designated state administrative exception or disaster relief provision applies to your filing. If no specific administrative code applies to your situation, leave these two boxes blank.
Estimated Tax Amounts
This section breaks down your quarterly installment across all applicable state and local taxing jurisdictions. If you do not owe tax for a specific taxing jurisdiction, leave that corresponding line completely blank rather than entering zeros or dashes.
New York State
Enter the portion of your estimated installment allocated to New York State personal income tax in whole dollars and cents.
New York City
Enter the estimated payment amount allocated to New York City local personal income tax, applicable to full-year or part-year residents of the five boroughs.
Yonkers
Enter the estimated tax amount designated for the City of Yonkers, covering either the resident income tax surcharge or the nonresident earnings tax.
MCTMT
Enter your estimated quarterly liability for the Metropolitan Commuter Transportation Mobility Tax. This tax applies to self-employed individuals and partners with net earnings from business activities conducted within the Metropolitan Commuter Transportation District, which includes New York City and the counties of Dutchess, Nassau, Orange, Putnam, Rockland, Suffolk, and Westchester.
Total Payment
Calculate and enter the mathematical sum of the New York State, New York City, Yonkers, and MCTMT lines. The figure entered here must represent the combined total in dollars and cents and must equal the exact face value of the check or money order submitted with your voucher.
Final Review Before Filing
Before mailing your completed voucher to the state processing center, go through this pre-submission review:
- Verify that your full nine-digit Social Security number or taxpayer identification number is entered accurately on the voucher.
- Confirm that the spelling of your first name, middle initial, and last name matches your official government documents and annual state tax return.
- If you are married, ensure that you and your spouse are submitting separate vouchers under your respective individual identification numbers.
- Check that each jurisdictional tax box reflects the correct allocation for your residency and business activity, leaving non-applicable lines blank.
- Recalculate your entries to confirm that the numbers on the state, city, local, and mobility tax lines add up correctly to the amount shown in the total payment box.
- Confirm that your check or money order is made payable to NYS Income Tax and contains the last four digits of your identification number and the notation 2026 IT-2105 on the memo line.
- Cut cleanly along the designated voucher line, detach all check stubs, and enclose the check loosely with the voucher without using staples, paper clips, or tape.