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IT-2105-I (2016)

The penalty will not apply if you are a New York State resident (or a

mail to the address shown on the front of the voucher. Please detach

nonresident or part-year resident with New York source income) and

any check stubs before mailing your check and the voucher. If you pay

you had no tax liability for the full 12-month preceding tax year.

by credit card, do not mail in this payment voucher. You will be charged

a fee by the credit card service provider to cover the cost of the

To compute the penalty yourself, use Form IT-2105.9 and its

transaction. For more information on the credit card payment program,

instructions, Form IT-2105.9-I.

access the Tax Department’s Web site.

Where to file – Mail your payment and Form IT-2105 to:

Fee for payments returned by banks – The law allows the Tax

NYS ESTIMATED INCOME TAX

Department to charge a $50 fee when a check, money order, or

PROCESSING CENTER

electronic payment is returned by a bank for nonpayment. However, if

PO BOX 4122

an electronic payment is returned as a result of an error by the bank or

BINGHAMTON NY 13902-4122

the department, the department won’t charge the fee. If your payment

is returned, we will send a separate bill for $50 for each return or other

Private delivery services – If you choose, you may use a private

tax document associated with the returned payment.

delivery service, instead of the U.S. Postal Service, to mail in your form

and tax payment. However, if, at a later date, you need to establish the

Please fill in the Record of estimated tax payments section on page 10

date you filed or paid your tax, you cannot use the date recorded by a

so that you will have a record of your past payments.

private delivery service unless you used a delivery service that has been

You can view and reconcile your estimated tax account by

designated by the U.S. Secretary of the Treasury or the Commissioner

accessing our Web site or by calling our Personal Income Tax

of Taxation and Finance. (Currently designated delivery services are

Information Center; see Need help? in these instructions.

listed in Publication 55, Designated Private Delivery Services. See Need

help? for information on obtaining forms and publications.) If you have

Line instructions for estimated tax worksheet

used a designated private delivery service and need to establish the date

you filed your form, contact that private delivery service for instructions

Line 1 – Enter your estimated 2016 NYAGI. This is your federal

on how to obtain written proof of the date your form was given to the

adjusted gross income (FAGI) plus or minus New York additions and

delivery service for delivery. See Publication 55 for where to send the

subtractions.

form(s) covered by these instructions.

Nonresidents and part-year residents – Compute your estimated

How to complete the payment voucher – Enter your social security

2016 NYAGI as if you were a New York State resident, including

number or taxpayer identification number and print your name and

income from sources both in and out of New York State.

address in the spaces provided. To ensure that payments of estimated

Line 2 – To determine your standard deduction, use the table below:

tax are properly credited to you, this information must agree with the

information on your New York State income tax return. Your name must

New York State

be spelled correctly, with your first name entered first on the voucher.

standard deduction table

Standard

Special condition code – Enter code D9 if you qualify for a 90‑day

Filing status

deduction

extension of time to pay your first estimated tax installment because

your spouse died within 30 days before the due date of that installment

Single and you can be claimed as a

(for calendar year filers, April 18, 2016). This code does not apply for

dependent on another taxpayer’s federal return ....................... $ 3,100

any other estimated tax installment for the tax year.

Single and you cannot be claimed as a

dependent on another taxpayer’s federal return .......................... 7,950

Married taxpayers – Each married taxpayer should establish a

separate estimated tax account. If you and your spouse each maintain

Married filing joint return .............................................................. 15,950

an estimated tax account and file a joint New York State income tax

Married filing separate return ....................................................... 7,950

return, we will credit the balances of both accounts to your joint income

Head of household (with qualifying person) ............................... 11,150

tax return.

Qualifying widow(er) with dependent child ................................. 15,950

Foreign addresses – Enter the information in the following order: city,

province or state, and then country (all in the City, village, or post office

If you itemize your deductions, see the instructions for Form IT-201-D

box). Follow the country’s practice for entering the postal code. Do not

(in the instructions for Form IT-201) or Form IT-203-D (in the

abbreviate the country name.

instructions for Form IT-203).

Enter the amount(s) due, rounded to the nearest dollar, as computed

If your NYAGI exceeds $100,000 be sure to follow the instructions

at the bottom of the Estimated tax worksheet on page 7, or line 6 of

relating to the limitations to itemized deductions.

the Amended estimated tax worksheet on page 10, in the appropriate

space(s) on the voucher. Be sure to separately enter the amounts for

New York State, New York City, Yonkers, and MCTMT; then enter the

(continued)

total in the Total payment box. If there is no amount to be entered,

leave blank.

If you paid too much tax on your 2015 return and you chose to apply

the overpayment to your 2016 estimated tax, you may apply all or part

of the overpayment to any installment. When computing the amounts

to be entered in the Record of estimated tax payments on page 10, you

may apply an estimated overpayment of New York State, New York

City, Yonkers, or MCTMT tax to an estimated underpayment of New

York State, New York City, Yonkers, or MCTMT tax. Enter only the

net amount, rounded to the nearest dollar, of each installment in the

appropriate space(s) on the voucher. Do not send the voucher unless

you are including a payment.

You may make your payment by transferring funds directly from your

bank account (ACH debit) using the Tax Department’s Web application.

Do not send a voucher if you are making your payment by ACH debit.

You may also pay by check, money order, or credit card. Make the

check or money order payable in U.S. funds to New York State

Income Tax and write your social security number and 2016 IT‑2105

on it. Enclose the check or money order with the payment voucher and

Instructions For Form It-2105 - Estimated Tax Payment Voucher For Individuals - 2016 Page 2

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