Estimated tax is the method used to pay tax on income when no tax—or not enough tax—is withheld. You may be required to make estimated tax payments to New York State if: you receive certain types of taxable income and no tax is withheld, or you are subject to the MCTMT . Examples of workers who might have to make estimated tax payments include cash earners, sole proprietors, self-employed individuals , contractors, freelance workers, temporary or seasonal workers, and per diem workers. Estimated tax information Who must make estimated tax payments? Estimated tax law changes How to estimate the tax Payment due dates

Annual estimated tax account Payment options Penalty for underestimating the tax Forms and instructions Other estimated tax resources Form IT-2105-I , Instructions for Form IT-2105 , Estimated Tax Payment Voucher for Individuals Form IT-2106-I , Instructions for Form IT-2106, Estimated Income Tax Payment Voucher for Fiduciaries Form IT-2105.9-I , Instructions for Form IT-2105.9, Underpayment of Estimated Tax by Individuals and Fiduciaries Pay electronically, check your balance, and review payments in your estimated tax account by creating an Online Services account.