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Page 24 of 41 IT-201-I (2025) It is possible for you to owe an estimated tax penalty and also be due a refund. In that case: 1. Subtract the estimated tax penalty amount from the overpayment. 2. Enter the net result on line 77. Do not include any other penalty or interest amounts on line 77. In either case, submit Form IT-2105.9 with your return. Line 82: Other penalties and interest If you owe a late filing penalty, late payment penalty, or interest: 1. Calculate the penalty and interest using the Penalty and Interest Calculator (search: penalty). 2. Enter the penalty and interest amount on line 82. 3. Include that amount in the total on line 80. Payment options Pay with your return Authorize the Tax Department to make an automatic withdrawal from your bank account (electronic funds withdrawal) by completing line 83. (This payment option is not available if the funds for your payment would come from an account outside the U.S.) You must specify a future payment date up to and including April 15, 2026. If you file before April 15, money will not be withdrawn from your account before the date you specify. To avoid interest and penalties, you must authorize a withdrawal on or before the filing deadline. If you designate a weekend or a bank holiday, the payment will be withdrawn the next business day. See line 83 instructions. Pay by check or money order If you owe more than one dollar, include full payment with your return. Make check or money order payable in U.S. funds to New York State Income Tax and write the last four digits of your Social Security number and 2025 Income Tax on it. Do not send cash. You must submit Form IT-201-V, Payment Voucher for Income Tax Returns, if you are making a payment by check or money order. For additional information, see Form IT-201-V. Pay online You may pay online through your Individual Online Services account. Log in to your account (or create one) to: • authorize an automatic bank withdrawal from a bank account within the U.S. (This payment option is not available if the funds for your payment would come from an account outside the U.S.) • pay by debit or credit card (vendor convenience fee applies) For more information, see Make a personal income tax return payment online (search: pay). Fee for payments returned by banks The law allows the Tax Department to charge a $50 fee when a check, money order, or electronic payment is returned by a bank for nonpayment. However, if an electronic payment is returned as a result of an error by the bank or 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 tax document associated with the returned payment. Unable to pay? To avoid interest and penalty charges, you must file your return and pay the total amount you owe by April 15, 2026. It is in your best interest to pay the amount you owe in full by the due date. If you cannot pay in full, file your return on time, and pay as much of the tax due as possible by automatic bank withdrawal, check, or money order. You may also pay by credit card (convenience fee applies). We will bill you for any unpaid tax plus interest and penalty if applicable (see Amount you owe). Pay the bill immediately if you can; if you cannot, you may qualify for an installment payment agreement (IPA). If you would like to request an IPA, see Special condition Code C2. For more information about IPAs, see Installment payment agreement (IPA) (search: IPA). Failure to pay If you fail to pay the amount due or to arrange to pay, New York State may do one or more of the following: • file a tax warrant (see Tax warrants for more information or to use our online New York State Tax Warrants search tool on our website) • seize your assets (see Seizures and Levies on our website) • suspend your driver’s license (see Driver’s license suspension on our website) • garnish your wages to ensure payment (see Income executions on our website) Line 83: Account information Accounts within the U.S. If your payment (or refund) would come from (or go to) an account within the U.S., supply the information requested for lines 83a, 83b, and 83c. Accounts outside the U.S. Banking rules prohibit us from honoring requests for electronic funds withdrawal or direct deposit when the funds for your payment (or refund) would come from (or go to) an account outside the U.S. If you marked the box that indicates your payment (or refund) would come from (or go to) an account outside the U.S., stop. Do not complete lines 83a, 83b, or 83c. You must pay any amount you owe by check, money order, or credit card (see Payment options) or if you are requesting a refund, we will send your refund to the mailing address on your return. The following requirements apply to both direct deposit and electronic funds withdrawal: Use the sample image as a guide; enter your own information exactly as it appears on your own check or bank records. Do not enter the information from the sample check below. On line 83a, mark an X in the box for the type of account. On line 83b, enter your bank’s 9-digit routing number (refer to your check or contact your bank). The first two digits always begin with 01 through 12, or 21 through 32. On the sample check below, the routing number is 111111111. Note: If your check states that it is payable through a bank different from the one where you have your checking account, do not use the routing number on that check. Instead, contact your bank for the correct routing number to enter on line 83b. On line 83c, enter your account number. • If you marked personal or business checking on line 83a, enter the account number shown on your checks.