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IT-201-I (2025) Page 41 of 41 Where to file If enclosing a payment (check or money order with Form IT-201-V), mail your return to: STATE PROCESSING CENTER PO BOX 15555 ALBANY NY 12212-5555 If not enclosing a payment, mail your return to: STATE PROCESSING CENTER PO BOX 61000 ALBANY NY 12261-0001 If you choose to use a private delivery service instead of the U.S. Postal Service to file your return, see Publication 55, Designated Private Delivery Services for more information. When to file/Important dates April 15, 2026 Date by which you must file your 2025 New York State income tax return and pay any amounts you owe without interest or penalty. If you cannot file by this date, you can get an automatic 6-month extension of time to file (to October 15, 2026) by filing Form IT-370, Application for Automatic Six-Month Extension of Time to File for Individuals. Form IT-370 must be filed, along with payment for any tax due, on or before the due date of your return (April 15, 2026). See Need help?. June 15, 2026 Date by which you must file your 2025 New York State income tax return if you qualify to file your federal income tax return on June 15, 2026, because: • you are a U.S. citizen or resident noncitizen and live outside the U.S. and Puerto Rico and your main place of business or post of duty is outside the U.S. and Puerto Rico, or • you are in the military service outside the U.S. and Puerto Rico when your 2025 return is due. The time to pay your New York State, New York City and Yonkers income tax, and any New York State or local sales or use tax is similarly automatically extended. Military Personnel: For more information on extensions of time to file, see www.tax.ny.gov (search: military). October 15, 2026 If you filed Form IT-370, Application for Automatic Six-month Extension of Time to File for Individuals, and paid any tax you owed, you must file your 2025 income tax return by October 15, 2026, to avoid penalties and interest calculated from the original due date of your return (April 15, 2026). April 15, 2026, June 15, 2026, September 15, 2026, January 15, 2027 These are the due dates for 2026 estimated tax payments. Generally, you must pay estimated tax if you expect to owe at least $300 of New York State or New York City or Yonkers income tax after deducting tax withheld and credits you are entitled to claim, or any amount of metropolitan commuter transportation mobility tax. Statute of limitations Generally, you must file a claim for a credit or refund of an overpayment of income tax within the later of three years from the time you filed the return or two years from the time you paid the tax. If you did not file a return, you must file the claim for a credit or refund within two years from the time you paid the tax. Visit our website at www.tax.ny.gov • get information and manage your taxes online • check for new online services and features Telephone assistance Automated income tax refund status: 518-457-5149 Personal Income Tax Information Center: 518-457-5181 To order forms and publications: 518-457-5431 Text Telephone (TTY) or TDD Dial 7-1-1 for the equipment users New York Relay Service Need help?