New York State Income Tax Return – File by April 17, 2012

Enter e-File: e-File

E-file requirement for individual taxpayers

Most taxpayers who use software to prepare their income tax returns must also e-file.

You’re required to electronically file your return if you meet all three of the following conditions:

  • You use software to prepare your own personal income tax return;
  • Your software supports the electronic filing of your return; and
  • You have broadband Internet access.

If you don’t meet any one of these conditions, you’re not required to e-file.

If you prepare your return the traditional way – with paper and pencil – you’re not required to e-file.

  • If you download forms from Web site, order them from us by phone, or pick them up at your local library and complete them with pencil and paper, you’re not subject to the mandate.

If you or your preparer are required to electronically file and instead file using paper, a $25 penalty may apply. The penalty may apply unless you can document that failure to e-file was due to reasonable cause and not willful neglect.

Any overpayment or refund claimed on a tax return that you were required to file electronically won’t be eligible to receive interest until the return is filed electronically.’

Enter Free File:  Free File

Half of all New York State taxpayers can prepare and e-file their federal and state income tax returns at no cost. You may be eligible if you earned $57,000 or less in 2011.

To see if you’re eligible for Free File, check:

  • your W-2 form if you have only salary income
  • your 2010 return for a quick estimate of the amount you earned* or
  • these lines on your 2011 federal tax return:
    • Form 1040EZ, line 4
    • Form 1040A, line 21
    • Form 1040, line 37


FreeFile E-file with commercial software
If your income is $57,000 or less, you may qualify for FreeFile and can use free tax preparation and free e-filing software.

It’s only available through our Web site where software companies make their products available for free.

See Free File for more information and links to the company Web sites.

Do it yourself if you don’t qualify for FreeFile.

Buy tax preparation software either over-the-counter or online, prepare your own return, and press send to e-file.

See the list of approved e-file software companies.

Read more on: New York State Departmant of Taxation and Finance