loading…
loading…
loading…
Did you know? You can pay your estimated tax electronically on our website with a debit from your checking or savings account. Visit us on the Web at www.tax.ny.gov to pay your estimated tax electronically instead of using Form IT-2105. General information Estimated income tax is the amount of New York State, New York City, and Yonkers tax you expect to owe for the year after subtracting: • the amount of tax you expect to have withheld; • the estimated income tax paid with Form IT-2663, Nonresident Real Property Estimated Income Tax Payment Form; • the estimated income tax paid with Form IT-2664, Nonresident Cooperative Unit Estimated Income Tax Payment Form; • the estimated income tax paid on your behalf by a partnership or S corporation; and • the amount of any credits you plan to take. If any of your income is subject to New York City or Yonkers resident income taxes or Yonkers nonresident earnings tax, substitute New York City or Yonkers for New York State in the following instructions to determine if you are required to make estimated payments of these taxes. Who must make estimated income tax payments – Generally you must pay estimated income tax if you expect to owe, after subtracting your withholding, estimated tax paid with Form IT-2663 and/or IT-2664, estimated income tax paid on your behalf by a partnership or S corporation, and credits, at least $300 of either New York State, New York City, or Yonkers tax for 2026. The Metropolitan Commuter Transportation Mobility Tax (MCTMT) is imposed on self-employed individuals engaging in business within the Metropolitan Commuter Transportation District (MCTD). The MCTD consists of New York City (the counties of New York [Manhattan], Bronx, Kings [Brooklyn], Queens, and Richmond [Staten Island]) as well as the counties of Dutchess, Nassau, Orange, Putnam, Rockland, Suffolk, and Westchester. For purposes of the MCTMT, the MCTD is divided into two zones: • Zone 1: Includes the counties of New York (Manhattan), Bronx, Kings (Brooklyn), Queens, and Richmond (Staten Island) • Zone 2: Includes the counties of Rockland, Nassau, Suffolk, Orange, Putnam, Dutchess, and Westchester The MCTMT is imposed at a rate of: • .60% (.0060) of an individual’s net earnings from self-employment allocated to Zone 1 of the MCTD, if such earnings exceed $150,000. • .34% (.0034) of an individual’s net earnings from self-employment allocated to Zone 2 of the MCTD, if such earnings exceed $150,000. Who must make estimated MCTMT payments – Generally, if you are a self-employed individual (including partners or members in partnerships, limited liability partnerships (LLPs) that are treated as partnerships, and limited liability companies (LLCs) that are treated as partnerships), you must make estimated MCTMT payments if you expect to owe any MCTMT for the tax year after subtracting any estimated MCTMT paid on your behalf by a partnership. If your net earnings from self-employment allocated to Zone 1 or Zone 2 exceed $150,000 for the tax year, you are subject to the MCTMT in that zone. It is possible to owe MCTMT in both zones. The $150,000 threshold must be computed on an individual basis, even though you may file a joint personal income tax return. Hereafter, partners and members will be collectively referred to as partners. Partnerships, including LLPs and LLCs treated as partnerships, will be collectively referred to as partnerships. No exemptions from tax specified in any other New York State law apply to the MCTMT (with the exception of START-UP NY earnings). Also, no tax credit(s) may be used to offset the MCTMT. For more information on START-UP NY, visit our website. When to pay your estimated tax – Generally, you must make your first payment of 2026 estimated tax by April 15, 2026. You can pay all your estimated tax with the first voucher or pay it in four equal installments on April 15, June 15, September 15, 2026, and January 15, 2027. Changes in income, net earnings from self-employment, deductions, or exemptions during 2026 may require you to amend your original estimate or to begin making estimated tax payments after April 15, 2026. Use the Amended estimated tax worksheet on page 14 of these instructions to amend your original estimate. If you are required to begin making payments after April 15, 2026, the payment due dates are as follows: If the requirement is met after: Payment due date is: March 31 and before June 1 June 15, 2026 May 31 and before September 1 September 15, 2026 August 31 January 15, 2027 If you file your 2026 New York State income tax return on or before January 31, 2027, and pay the full balance of tax due, you do not have to make any payment which would otherwise be due on January 15, 2027. If, after March 31, 2026, you have a large change in income, net earnings from self-employment, deductions, additional taxes, or credits that requires you to start making estimated tax payments, you should compute the amount of your estimated tax payments by using the annualized income installment method explained in Form IT‑2105.9-I, Instructions for Form IT‑2105.9, Underpayment of Estimated Tax by Individuals and Fiduciaries. Although your payment due dates will be the same as shown previously, the payment amounts will vary based on your income, net earnings from self-employment, deductions, additional taxes, and credits for the months ending before each payment due date. As a result, this method may allow you to skip or lower the amount due for one or more payments. If you use the annualized income installment method, be sure to file Form IT‑2105.9 with your 2026 tax return, even if no penalty is owed. Automatic 90-day extension for certain taxpayers – If your spouse died within 30 days before the due date for your first estimated tax installment (for calendar year filers, April 15, 2026), you qualify for a 90-day extension of time to pay that installment. The extension of time to pay does not apply for any other estimated tax installment for the tax year. See the instructions on page 2 for entering the special condition code on your payment voucher. Farmers and fishermen – There is only one required installment date, January 15, if two-thirds or more of your federal gross income for 2025 or 2026 is from farming or fishing. You must either pay 66⅔% of your 2026 tax by January 15, 2027, or file your New York State return by March 1, 2027, and pay the total tax due. Fiscal-year filers – If you report your income on a fiscal-year basis, adjust the calendar year due dates to correspond with the fifteenth day of the fourth, sixth, and ninth months of your fiscal year, and the first month of your succeeding fiscal year. If any due date falls on a Saturday, Sunday, or legal holiday, your return is due on the next regular workday. Penalty for underpayment of estimated taxes To avoid a penalty for underpayment of taxes for the tax year, your payment must be made on time and the total amount of your New York State, New York City, Yonkers, and MCTMT paid must be: • at least 90% (66 ⅔% for farmers and fishermen) of the amount of tax shown on your 2026 return; or 90% of the tax due if no return was filed; or • 100% of the tax shown on your 2025 return (110% of that amount if you are not a farmer or a fisherman and the New York adjusted gross income [NYAGI] [or net earnings from self-employment allocated to the MCTD] shown on that return is more than $150,000 [$75,000 if Department of Taxation and Finance Instructions for Form IT-2105 Estimated Tax Payment Voucher for Individuals New York State • New York City • Yonkers • MCTMT IT-2105-I
Page 2 of 14 IT-2105-I (2026) 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 NYS Income Tax and write the last four digits of your Social Security number and 2026 IT‑2105 on it. Enclose the check or money order with the payment voucher and mail to the address shown on the front of the voucher. Detach any check stubs before mailing your check and the voucher. If you pay 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 transaction. For more information on the credit card payment program, access the Tax Department’s website. 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. Fill in the Record of estimated tax payments section on page 14 so that you will have a record of your past payments. You can view and reconcile your estimated tax account by accessing our website or by calling our Personal Income Tax Information Center; see Need help? in these instructions. Line instructions for estimated tax worksheet Line 1 – Enter your estimated 2026 NYAGI. This is your federal adjusted gross income (AGI) plus or minus New York additions and subtractions. Nonresidents and part-year residents – Compute your estimated 2026 NYAGI as if you were a New York State resident, including income from sources both in and out of New York State. Line 2 – To determine your standard deduction, use the table below:
Standard Filing status deduction Single and you can be claimed as a dependent on another taxpayer’s federal return ........................ $ 3,100 Single and you cannot be claimed as a dependent on another taxpayer’s federal return ........................ 8,000 Married filing joint return ............................................................ 16,050 Married filing separate return ..................................................... 8,000 Head of household (with qualifying person) ............................... 11,200 Qualifying surviving spouse ....................................................... 16,050 New York State standard deduction table If you itemize your deductions, see the instructions for Form IT-196, New York Resident, Nonresident, and Part-Year Resident Itemized Deductions. If your NYAGI exceeds $100,000 be sure to follow the instructions relating to the limitations to itemized deductions. married filing separately for 2026]). You must have filed a return for 2025 and it must have been for a full 12-month year; or • 90% of the tax computed by annualizing the taxable income received for the months ending before the due date of the installment. The penalty will not apply if you are a New York State resident (or a nonresident or part-year resident with New York source income) and you had no tax liability for the full 12-month preceding tax year. To compute the penalty yourself, use Form IT-2105.9 and its instructions, Form IT-2105.9-I. Where to file – Mail your payment and Form IT-2105 to:
NYS ESTIMATED INCOME TAX
PROCESSING CENTER
PO BOX 4122
BINGHAMTON NY 13902-4122 Private delivery services – If you choose, you may use a private 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 date you filed or paid your tax, you cannot use the date recorded by a private delivery service unless you used a delivery service that has been designated by the U.S. Secretary of the Treasury or the Commissioner of Taxation and Finance. (Currently designated delivery services are listed in Publication 55, Designated Private Delivery Services. See Need help? for information on obtaining forms and publications.) If you have used a designated private delivery service and need to establish the date you filed your form, contact that private delivery service for instructions on how to obtain written proof of the date your form was given to the delivery service for delivery. See Publication 55 for where to send the form(s) covered by these instructions. How to complete the payment voucher – Enter your entire Social Security number or taxpayer identification number. If you file Form IT-203-GR, Group Return for Nonresident Partners, Form IT-203-S, Group Return for Nonresident Shareholders of New York S Corporations, or Form IT-203-TM, Group Return for Nonresident Athletic Team Members, enter your special New York nine digit identification number. Print your name and address in the spaces provided. Failure to enter your entire Social Security number, taxpayer identification number, or special New York identification number, or entering information that does not agree with the information on your New York State income tax return, may result in monies not being properly credited to your account. Your name must be spelled correctly, with your first name entered first on the voucher. Special condition code – Enter code D9 if you qualify for a 90-day extension of time to pay your first estimated tax installment because your spouse died within 30 days before the due date of that installment (for calendar year filers, April 15, 2026). This code does not apply for any other estimated tax installment for the tax year. Married taxpayers – Each married taxpayer should establish a separate estimated tax account. If you and your spouse each maintain an estimated tax account and file a joint New York State income tax return, we will credit the balances of both accounts to your joint income tax return. Foreign addresses – Enter the information in the following order: city, province or state, and then country (all in the City, village, or post office box). Follow the country’s practice for entering the postal code. Do not abbreviate the country name. Enter the amount(s) due, rounded to the nearest dollar, as computed at the bottom of the Estimated tax worksheet on page 9, or line 6 of the Amended estimated tax worksheet on page 14, 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 total in the Total payment box. If there is no amount to be entered, leave blank. If you paid too much tax on your 2025 return and you chose to apply the overpayment to your 2026 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 14, you may apply an estimated overpayment of New York State, New York City, Yonkers, or MCTMT tax to an estimated underpayment of New (continued)
If your NYAGI is more than $107,650, but not more than $25,000,000, and your taxable income is $161,550 or less, then you must compute your tax using this worksheet. 1. Enter your NYAGI from page 9, Estimated tax worksheet, line 1 ....................................................1. 2. Enter your taxable income from page 9, Estimated tax worksheet, line 5 .............................2. 3. Multiply line 2 by 5.40% (0.0540) (Stop: If the line 1 amount is $157,650 or more, skip lines 4 through 8 and enter the line 3 amount on line 9)....3. 4. Enter your New York State tax on the line 2 amount from the New York State tax rates, page 10 ..................................................................4. 5. Subtract line 4 from line 3 ......................................5. 6. Enter the excess of line 1 over $107,650...............6. 7. Divide line 6 by $50,000 and round the result to the fourth decimal place ........................................7. 8. Multiply line 5 by line 7 ..........................................8. 9. Add lines 4 and 8. Enter here and on page 9, Estimated tax worksheet, line 6 .............................9. Tax computation worksheet 1 If your NYAGI is more than $161,550, but not more than $25,000,000, and your taxable income is more than $161,550 but not more than $323,200, then you must compute your tax using this worksheet. 1. Enter your NYAGI from page 9, Estimated tax worksheet, line 1 ....................................................1. 2. Enter your taxable income from page 9, Estimated tax worksheet, line 5 .............................2. 3. Enter your New York State tax on the line 2 amount from the New York State tax rates, page 10 ..................................................................3. 4. Recapture Base amount ........................................4. 5. Incremental Benefit amount ...................................5. 6. Enter the excess of line 1 over $161,550 ..............6. 7. Enter the lesser of line 6 or $50,000 .....................7. 8. Divide line 7 by $50,000 and round the result to the fourth decimal place ........................................8. 9. Multiply line 5 by line 8 ..........................................9. 10. Add lines 3, 4, and 9. Enter here and on page 9, Estimated tax worksheet, line 6 .............10. Tax computation worksheet 2 807 333 If your NYAGI is more than $323,200, but not more than $25,000,000, and your taxable income is more than $323,200 but not more than $2,155,350, then you must compute your tax using this worksheet. 1. Enter your NYAGI from page 9, Estimated tax worksheet, line 1 ....................................................1. 2. Enter your taxable income from page 9, Estimated tax worksheet, line 5 .............................2. 3. Enter your New York State tax on the line 2 amount from the New York State tax rates, page 10 ..................................................................3. 4. Recapture Base amount ........................................4. 5. Incremental Benefit amount ...................................5. 6. Enter the excess of line 1 over $323,200...............6. 7. Enter the lesser of line 6 or $50,000 .....................7. 8. Divide line 7 by $50,000 and round the result to the fourth decimal place ........................................8. 9. Multiply line 5 by line 8 ..........................................9. 10. Add lines 3, 4, and 9. Enter here and on page 9, Estimated tax worksheet, line 6 .............10. Tax computation worksheet 3 3,071 1,140 If your NYAGI is more than $2,155,350, but not more than $25,000,000, and your taxable income is more than $2,155,350 but not more than $5,000,000, then you must compute your tax using this worksheet. 1. Enter your NYAGI from page 9, Estimated tax worksheet, line 1 ....................................................1. 2. Enter your taxable income from page 9, Estimated tax worksheet, line 5 .............................2. 3. Enter your New York State tax on the line 2 amount from the New York State tax rates, page 10 ..................................................................3. 4. Recapture Base amount ........................................4. 5. Incremental Benefit amount ...................................5. 6. Enter the excess of line 1 over $2,155,350............6. 7. Enter the lesser of line 6 or $50,000 .....................7. 8. Divide line 7 by $50,000 and round the result to the fourth decimal place ........................................8. 9. Multiply line 5 by line 8 ..........................................9. 10. Add lines 3, 4, and 9. Enter here and on page 9, Estimated tax worksheet, line 6 .............10. Tax computation worksheet 4 60,350 4,211 IT-2105-I (2026) Page 3 of 14 Married filing jointly and qualifying surviving spouse Line 4 – Multiply $1,000 by the number of dependents that you can claim in 2026. Exemptions are not allowed for yourself and, if married, your spouse. Line 6 – New York State tax Note: Your NYAGI is the amount from page 9, Estimated tax worksheet, line 1, and your taxable income is the amount from page 9, Estimated tax worksheet, line 5. □ If your NYAGI is $107,650 or less, compute your New York State tax on the amount on line 5 using the New York State tax rates on page 10 of these instructions. Enter the tax amount on page 9, Estimated tax worksheet, line 6. □ If your NYAGI is more than $107,650, compute your New York State tax on the amount on line 5 using the correct tax computation worksheet within your filing status.
If your NYAGI is more than $107,650, but not more than $25,000,000, and your taxable income is $215,400 or less, then you must compute your tax using this worksheet. 1. Enter your NYAGI from page 9, Estimated tax worksheet, line 1 ....................................................1. 2. Enter your taxable income from page 9, Estimated tax worksheet, line 5 .............................2. 3. Multiply line 2 by 5.90% (0.0590) (Stop: If the line 1 amount is $157,650 or more, skip lies 4 through 8 and enter the line 3 amount on line 9)....3. 4. Enter your New York State tax on the line 2 amount from the New York State tax rates, page 10 ..................................................................4. 5. Subtract line 4 from line 3 ......................................5. 6. Enter the excess of line 1 over $107,650...............6. 7. Divide line 6 by $50,000 and round the result to the fourth decimal place ........................................7. 8. Multiply line 5 by line 7 ..........................................8. 9. Add lines 4 and 8. Enter here and on page 9, Estimated tax worksheet, line 6 .............................9. Tax computation worksheet 7 If your NYAGI is more than $25,000,000, then you must compute your tax using this worksheet. 1. Enter your taxable income from page 9, Estimated tax worksheet, line 5..............................1. 2. Multiply line 1 by 10.9% (0.109). Enter here and on page 9, Estimated tax worksheet, line 6....2. Tax computation worksheet 6 If your NYAGI is more than $5,000,000, but not more than $25,000,000, and your taxable income is more than $5,000,000, then you must compute your tax using this worksheet. 1. Enter your NYAGI from page 9, Estimated tax worksheet, line 1 ....................................................1. 2. Enter your taxable income from page 9, Estimated tax worksheet, line 5 .............................2. 3. Enter your New York State tax on the line 2 amount from the New York State tax rates, page 10 ..................................................................3. 4. Recapture Base amount ........................................4. 5. Incremental Benefit amount ...................................5. 6. Enter the excess of line 1 over $5,000,000............6. 7. Enter the lesser of line 6 or $50,000 .....................7. 8. Divide line 7 by $50,000 and round the result to the fourth decimal place ........................................8. 9. Multiply line 5 by line 8 ..........................................9. 10. Add lines 3, 4, and 9. Enter here and on page 9, Estimated tax worksheet, line 6 .............10. Tax computation worksheet 5 32,500 64,561 Tax computation worksheet 8 If your NYAGI is more than $215,400, but not more than $25,000,000, and your taxable income is more than $215,400 but not more than $1,077,550, then you must compute your tax using this worksheet. 1. Enter your NYAGI from page 9, Estimated tax worksheet, line 1 ....................................................1. 2. Enter your taxable income from page 9, Estimated tax worksheet, line 5 .............................2. 3. Enter your New York State tax on the line 2 amount from the New York State tax rates, page 10 ..................................................................3. 4. Recapture Base amount ........................................4. 5. Incremental Benefit amount ...................................5. 6. Enter the excess of line 1 over $215,400...............6. 7. Enter the lesser of line 6 or $50,000 .....................7. 8. Divide line 7 by $50,000 and round the result to the fourth decimal place ........................................8. 9. Multiply line 5 by line 8 ..........................................9. 10. Add lines 3, 4, and 9. Enter here and on page 9, Estimated tax worksheet, line 6 .............10. 567 2,047 Page 4 of 14 IT-2105-I (2026) Single and married filing separately Married filing jointly and qualifying surviving spouse (continued) (continued)
If your NYAGI is more than $25,000,000, then you must compute your tax using this worksheet. 1. Enter your taxable income from page 9, Estimated tax worksheet, line 5..............................1. 2. Multiply line 1 by 10.9% (0.109). Enter here and on page 9, Estimated tax worksheet, line 6....2. Tax computation worksheet 11 If your NYAGI is more than $1,077,550, but not more than $25,000,000, and your taxable income is more than $1,077,550 but not more than $5,000,000, then you must compute your tax using this worksheet. 1. Enter your NYAGI from page 9, Estimated tax worksheet, line 1.....................................................1. 2. Enter your taxable income from page 9, Estimated tax worksheet, line 5..............................2. 3. Enter your New York State tax on the line 2 amount from the New York State tax rates, page 10...................................................................3. 4. Recapture Base amount.........................................4. 5. Incremental Benefit amount....................................5. 6. Enter the excess of line 1 over $1,077,550............6. 7. Enter the lesser of line 6 or $50,000......................7. 8. Divide line 7 by $50,000 and round the result to the fourth decimal place.........................................8. 9. Multiply line 5 by line 8...........................................9. 10. Add lines 3, 4, and 9. Enter here and on page 9, Estimated tax worksheet, line 6..............10. Tax computation worksheet 9 30,172 2,614 If your NYAGI is more than $5,000,000, but not more than $25,000,000, and your taxable income is more than $5,000,000, then you must compute your tax using this worksheet. 1. Enter your NYAGI from page 9, Estimated tax worksheet, line 1.....................................................1. 2. Enter your taxable income from page 9, Estimated tax worksheet, line 5..............................2. 3. Enter your New York State tax on the line 2 amount from the New York State tax rates, page 10...................................................................3. 4. Recapture Base amount.........................................4. 5. Incremental Benefit amount....................................5. 6. Enter the excess of line 1 over $5,000,000............6. 7. Enter the lesser of line 6 or $50,000......................7. 8. Divide line 7 by $50,000 and round the result to the fourth decimal place.........................................8. 9. Multiply line 5 by line 8...........................................9. 10. Add lines 3, 4, and 9. Enter here and on page 9, Estimated tax worksheet, line 6..............10. Tax computation worksheet 10 32,500 32,786 IT-2105-I (2026) Page 5 of 14 Single and married filing separately (continued) (continued)
If your NYAGI is more than $107,650, but not more than $25,000,000, and your taxable income is $269,300 or less, then you must compute your tax using this worksheet. 1. Enter your NYAGI from page 9, Estimated tax worksheet, line 1.....................................................1. 2. Enter your taxable income from page 9, Estimated tax worksheet, line 5..............................2. 3. Multiply line 2 by 5.90% (0.0590) (Stop: If the line 1 amount is $157,650 or more, skip lines 4 through 8 and enter the line 3 amount on line 9)....3. 4. Enter your New York State tax on the line 2 amount from the New York State tax rates, page 10...................................................................4. 5. Subtract line 4 from line 3.......................................5. 6. Enter the excess of line 1 over $107,650...............6. 7. Divide line 6 by $50,000 and round the result to the fourth decimal place.........................................7. 8. Multiply line 5 by line 7...........................................8. 9. Add lines 4 and 8. Enter here and on page 9, Estimated tax worksheet, line 6..............................9. Tax computation worksheet 12 If your NYAGI is more than $269,300, but not more than $25,000,000, and your taxable income is more than $269,300 but not more than $1,616,450, then you must compute your tax using this worksheet. 1. Enter your NYAGI from page 9, Estimated tax worksheet, line 1.....................................................1. 2. Enter your taxable income from page 9, Estimated tax worksheet, line 5..............................2. 3. Enter your New York State tax on the line 2 amount from the New York State tax rates, page 10...................................................................3. 4. Recapture Base amount.........................................4. 5. Incremental Benefit amount....................................5. 6. Enter the excess of line 1 over $269,300...............6. 7. Enter the lesser of line 6 or $50,000......................7. 8. Divide line 7 by $50,000 and round the result to the fourth decimal place.........................................8. 9. Multiply line 5 by line 8...........................................9. 10. Add lines 3, 4, and 9. Enter here and on page 9, Estimated tax worksheet, line 6..............10. Tax computation worksheet 13 787 2,559 If your NYAGI is more than $1,616,450, but not more than $25,000,000, and your taxable income is more than $1,616,450 but not more than $5,000,000, then you must compute your tax using this worksheet. 1. Enter your NYAGI from page 9, Estimated tax worksheet, line 1 ....................................................1. 2. Enter your taxable income from page 9, Estimated tax worksheet, line 5 .............................2. 3. Enter your New York State tax on the line 2 amount from the New York State tax rates, page 10 ..................................................................3. 4. Recapture Base amount ........................................4. 5. Incremental Benefit amount ...................................5. 6. Enter the excess of line 1 over $1,616,450............6. 7. Enter the lesser of line 6 or $50,000 .....................7. 8. Divide line 7 by $50,000 and round the result to the fourth decimal place ........................................8. 9. Multiply line 5 by line 8 ..........................................9. 10. Add lines 3, 4, and 9. Enter here and on page 9, Estimated tax worksheet, line 6 ..............10 Tax computation worksheet 14 3,346 45,260 If your NYAGI is more than $5,000,000, but not more than $25,000,000, and your taxable income is more than $5,000,000, then you must compute your tax using this worksheet. 1. Enter your NYAGI from page 9, Estimated tax worksheet, line 1.....................................................1. 2. Enter your taxable income from page 9, Estimated tax worksheet, line 5..............................2. 3. Enter your New York State tax on the line 2 amount from the New York State tax rates, page 10...................................................................3. 4. Recapture Base amount.........................................4. 5. Incremental Benefit amount....................................5. 6. Enter the excess of line 1 over $5,000,000............6. 7. Enter the lesser of line 6 or $50,000......................7. 8. Divide line 7 by $50,000 and round the result to the fourth decimal place.........................................8. 9. Multiply line 5 by line 8...........................................9. 10. Add lines 3, 4, and 9. Enter here and on page 9, Estimated tax worksheet, line 6..............10. Tax computation worksheet 15 48,606 32,500 Page 6 of 14 IT-2105-I (2026) Head of household
IT-2105-I (2026) Page 7 of 14 If your NYAGI is more than $25,000,000, then you must compute your tax using this worksheet. 1. Enter your taxable income from page 9, Estimated tax worksheet, line 5..............................1. 2. Multiply line 1 by 10.9% (0.109). Enter here and on page 9, Estimated tax worksheet, line 6....2. Tax computation worksheet 16 Head of household (continued) (continued)
Page 8 of 14 IT-2105-I (2026) Line 7 – New York City residents only If you are a New York City resident, use your 2025 Form IT-201 line 47 instructions as a guide for computing the amount of New York City taxable income to enter on line 7. Line 7a – New York City tax Compute your New York City resident tax on the amount on line 7 using the New York City tax rates on page 10 of these instructions. Enter the tax amount on page 9, Estimated tax worksheet, line 7a. Line 8 – Enter any estimated New York City household credit, New York City accumulation distribution credit and New York city income tax elimination credit that you are entitled to claim. See the instructions for Form IT-201 for information on how to compute these credits. Line 10 – Enter any estimated New York City tax on the ordinary income portion of a lump-sum distribution. Line 12 – Enter any estimated New York City unincorporated business tax credit you are entitled to claim using Form IT‑219, Credit for New York City Unincorporated Business Tax, as a guide. Line 14 – Residents – Enter any estimated New York State household credit. Nonresidents and part-year residents – Nonresidents and part‑year residents enter any estimated child and dependent care credit, household credit, and earned income credit as if you were a New York State resident. Nonresidents and part-year residents must reduce the earned income credit allowed by the household credit allowed. These credits may not exceed your tax liability. The part-year resident must first reduce their tax liability to zero, and any excess credit must then be applied against any remaining other New York State taxes (line 16). For more detailed information, see the instructions for Form IT‑203. Line 15 – Residents – Subtract line 14 from line 6. Enter the result on line 15. Nonresidents and part-year residents – Compute the amount of estimated income tax due using the following worksheet (Note: NYAGI means New York adjusted gross income): a. Enter amount from line 6......................................... a. b. Enter amount from line 14....................................... b. c. Subtract line b from line a........................................c.
NYAGI from New York sources d. Multiply line c by Total NYAGI from all sources
Enter result here and on line 15.............................. d. Line 16 – Include on line 16 any New York State and New York City other taxes from Form IT‑201‑ATT, lines 30 and 34 or Form IT‑203‑ATT, line 33, in the appropriate columns excluding other New York City tax on the ordinary income portion of a lump‑sum distribution. Do not include the New York City unincorporated business tax or the New York City general corporation tax. These taxes are administered directly by the NYC Department of Finance. Line 18 – Enter on line 18 the total of any estimated resident credit and other nonrefundable and carryover credits you are eligible to claim. Do not include the credits claimed on line 14. For other nonrefundable credits, see the instructions for Form IT‑201‑ATT (in the instructions for Form IT-201), or Form IT-203-ATT (in the instructions for Form IT-203). Line 20 – Use the following forms as guides to estimate your refundable New York State and New York City credits: – Form IT-213, Claim for Empire State Child Credit – Form IT-214, Claim for Real Property Tax Credit – Form IT-215, Claim for Earned Income Credit – Form IT-209, Claim for Noncustodial Parent New York State
Earned Income Credit – Form IT-216, Claim for Child and Dependent Care Credit – Form IT-272, Claim for College Tuition Credit or Itemized Deduction – Form IT-201-ATT, Other Tax Credits and Taxes, Part 1, lines 14, 15, and 16; or Form IT-203-ATT, Other Tax Credits and Taxes, Part 1, lines 13, 14, and 15 New York City residents enter your New York City school tax credit (fixed amount). If your income* is $250,000 or less, and you are a married individual filing a joint return, or a qualifying surviving spouse, enter 125. All others with incomes* of $250,000 or less enter 63. * Income, for purposes of determining your New York City school tax credit (fixed amount), means your federal AGI, minus distributions from an individual retirement account and an individual retirement annuity. New York City residents, estimate your New York City school tax credit (rate reduction amount) using the table for your filing status. If your income is over $500,000, you do not qualify for this credit. If city taxable income is:
but over not over The credit is:
Married filing jointly and qualifying surviving spouse $ 0 $ 21,600 .171% of city taxable income 21,600 500,000 $ 37 plus .228% of the excess over $21,600 If city taxable income is:
but over not over The credit is:
Single and married filing separately $ 0 $ 12,000 .171% of city taxable income 12,000 500,000 $ 21 plus .228% of the excess over $12,000 If city taxable income is:
but over not over The credit is: Head of household $ 0 $ 14,400 . 171% of city taxable income 14,400 500,000 $ 25 plus .228% of the excess over $14,400 Enter state credits in the New York State column and the city credits in the New York City column. However, the New York City school tax credit (fixed amount and rate reduction amount) should be entered in the New York State column. Residents must reduce the New York State earned income credit allowed by the New York State household credit allowed. Line 22a – The current rate for Yonkers is 16.75% (.1675). If you are a Yonkers resident, multiply the New York State amount on line 21 by 16.75% (.1675) and enter the result on line 22a. Line 22b – If you have earnings subject to the Yonkers nonresident earnings tax, complete Form Y‑203, Yonkers Nonresident Earnings Tax Return, and transfer the amount of tax computed to line 22b. If you anticipate having a claim of right credit against your Yonkers nonresident earnings tax, net the credit out against the tax and enter the net nonresident earnings tax on line 22b. Line 25 – Enter 100% of the tax shown on your 2025 return (110% [1.1] of that amount if you are not a farmer or fisherman and the NYAGI (or net earnings from self-employment allocated to the MCTD) shown on that return is more than $150,000 [$75,000 if married filing separately for 2026]). If you did not file a 2025 return, or filed for less than a full 12-month year, skip line 25 and enter the line 24 amount on line 26.
IT-2105-I (2026) Page 9 of 14 How to compute your estimated tax – Complete the worksheet below to compute your 2026 estimated tax. Use your 2025 New York State, New York City, and Yonkers tax returns and instructions as a guide for computing your estimated tax. Use your 2025 income, net earnings from self-employment, and deductions as a starting point and make any necessary adjustments for 2026. Line instructions for the worksheet begin on page 2 of these instructions. Computation of installments: Enter in the appropriate spaces on the voucher (less any
If the first installment is paid: 2025 overpayment you are applying to this installment):
April 15, 2026................................................................. 25%(.25) of line 28
June 15, 2026................................................................ 50%(.50) of line 28
September 15, 2026...................................................... 75%(.75) of line 28
January 15, 2027........................................................... amount on line 28 Estimated tax worksheet (see instructions) A - New York State B - New York City C - Yonkers D - MCTMT 1 Enter amount of New York adjusted gross income (NYAGI) you expect in 2026 ................................................................ 1. 2 Enter either your standard deduction or estimated itemized deduction ........................................................................ 2. 3 Subtract line 2 from line 1 .................................................... 3. 4 Dependent exemptions (multiply $1,000 by number of dependents) ...................................................................... 4. 5 Estimated NYS taxable income (subtract line 4 from line 3) ....... 5. 6 NYS tax on line 5 amount (see instructions) ............................ 6. 7 Estimated NYC taxable income (see instructions) .................... 7. 7a NYC resident tax on line 7 amount (see instructions) ............... 7a. 8 NYC household credit, NYC accumulation distribution credit and NYC income tax elimination credit ............................... 8. 9 Subtract line 8 from line 7a .................................................. 9. 10 NYC tax on ordinary income portion of lump-sum distribution . 10. 11 Add lines 9 and 10 .............................................................. 11. 12 NYC unincorporated business tax credit .............................. 12. 12a This line intentionally left blank ............................................ 12a. 12b This line intentionally left blank ............................................ 12b. 13 Subtract line 12 from line 11 ................................................ 13. 14 Enter household credit; nonresidents and part-year residents also enter child and dependent care credit and earned income credit (see instructions) ........................................... 14. 15 Subtract line 14 from line 6 (see instructions) .......................... 15. 16 Other taxes (see instructions) ................................................. 16. 17 Add lines 15 and 16 (in NYC column: add lines 13 and 16) .......... 17. 18 Resident credit and other nonrefundable credits (see instructions) . 18. 19 Total estimated NYS and NYC income tax (New York State column: subtract line 18 from line 17; New York City column: enter amount from line 17) ........ 19. 20 Refundable credits (see instructions) ...................................... 20. 21 NYS/NYC estimated income tax (subtract line 20 from line 19) ... 21. 22 Yonkers: (a) resident tax surcharge (multiply line 21,
New York State column, by 16.75% (.1675)) .............. 22a.
(b) nonresident earnings tax (from Form Y-203) ......... 22b.
(c) total (add lines 22a and 22b) ................................. 22c. 23 Totals (New York State column, line 21; New York City column, line 21; Yonkers column, line 22c; Estimated MCTMT Zone 1 worksheet, line 5a plus Estimated MCTMT Zone 2 worksheet, line 5b) ........... 23. 24 Multiply line 23 by 90% (.90) (66⅔% (.6667) for farmers and fishermen) ...................................................................... 24. 25 Enter your 2025 tax (see instructions) ..................................... 25. 26 Enter the lesser of line 24 or 25. This is your required annual payment (see Penalty for underpayment of estimated tax) ............. 26. 27 Estimate of income tax to be withheld, estimated income tax paid with Form IT-2663 and/or IT-2664, and estimated tax paid on your behalf by a partnership or corporation .......... 27. 28 Balance (subtract line 27 from line 26). If any amount on this line, columns A, B, or C, is $300 or more, or if any amount is shown in column D, fill out and file the payment voucher along with your payment. If each amount on this line (columns A, B, and C only) is less than $300, no payment is required at this time. If you are applying an overpayment from 2025 to 2026, see How to complete the payment voucher .......................................................................... 28.
New York City tax rates New York State tax rates Page 10 of 14 IT-2105-I (2026) Line instructions for Estimated MCTMT Zone 1 worksheet Complete a separate Estimated MCTMT Zone 1 worksheet (lines 1a through 3a), for each source of your self-employment income. Total the amounts from line 3a of all Estimated MCTMT Zone 1 worksheets and enter on line 4a. If married filing jointly and each spouse is subject to the MCTMT, each spouse should complete a separate worksheet. Line 1a – Enter your estimated net earnings from self-employment for 2026, as defined under Internal Revenue Code (IRC) § 1402(a). You may use federal Schedule SE (Form 1040) as a guide in calculating your estimated net earnings from self-employment. Note: In determining if the exclusion under IRC § 1402(a)(13) applies, an individual shall not be considered a limited partner if they directly, or indirectly, take part in the control, or participate in the management or operations of the partnership such that they are not a passive investor, regardless of their title or characterization in a partnership or operating agreement. In this case, you must include the distributive share from such partnership in your net earnings from self-employment [Tax Law § 800(e)]. Generally, your net earnings from self-employment are reported on federal Schedule SE (Form 1040), Part 1, line 6. Under IRC § 1402, income from certain employment is treated as income from a trade or business, and is reported on federal Schedule SE (Form 1040) as net earnings from self-employment. Accordingly, the income is included in an individual’s computation of net earnings from self-employment allocated to the MCTD and is subject to the MCTMT. Types of employment treated as a trade or business under IRC § 1402 include but are not limited to: • services performed by a United States citizen employed by a foreign government, the United Nations, or other international organization; • services performed by a church employee if the church or other qualified church-controlled organization has a certificate in effect Married filing jointly and qualifying surviving spouse If line 5 is: over
but not over The tax is: $ 0 $17,150 3.90% of line 5 17,150 23,600 $ 669 plus 4.40% of the excess over $17,150 23,600 27,900 953 plus 5.15% “ “ “ “ 23,600 27,900 161,550 1,174 plus 5.40% “ “ “ “ 27,900 161,550 323,200 8,391 plus 5.90% “ “ “ “ 161,550 323,200 2,155,350 17,928 plus 6.85% “ “ “ “ 323,200 2,155,350 5,000,000 143,430 plus 9.65% “ “ “ “ 2,155,350 5,000,000 25,000,000 417,939 plus 10.3% “ “ “ “ 5,000,000 25,000,000 .................. 2,477,939 plus 10.9% “ “ “ “ 25,000,000 Single and married filing separately If line 5 is: over
but not over The tax is: $ 0 $8,500 3.90% of line 5 8,500 11,700 $ 332 plus 4.40% of the excess over $8,500 11,700 13,900 473 plus 5.15% “ “ “ “ 11,700 13,900 80,650 586 plus 5.40% “ “ “ “ 13,900 80,650 215,400 4,191 plus 5.90% “ “ “ “ 80,650 215,400 1,077,550 12,141 plus 6.85% “ “ “ “ 215,400 1,077,550 5,000,000 71,198 plus 9.65% “ “ “ “ 1,077,550 5,000,000 25,000,000 449,714 plus 10.3% “ “ “ “ 5,000,000 25,000,000 .................. 2,509,714 plus 10.9% “ “ “ “ 25,000,000 Head of household If line 5 is: over
but not over The tax is: $ 0 $12,800 3.90% of line 5 12,800 17,650 $ 499 plus 4.40% of the excess over $12,800 17,650 20,900 712 plus 5.15% “ “ “ “ 17,650 20,900 107,650 879 plus 5.40% “ “ “ “ 20,900 107,650 269,300 5,564 plus 5.90% “ “ “ “ 107,650 269,300 1,616,450 15,101 plus 6.85% “ “ “ “ 269,300 1,616,450 5,000,000 107,381 plus 9.65% “ “ “ “ 1,616,450 5,000,000 25,000,000 433,894 plus 10.3% “ “ “ “ 5,000,000 25,000,000 .................. 2,493,894 plus 10.9% “ “ “ “ 25,000,000 Head of household If line 7 is: over
but not over The tax is: $ 0 $14,400 3.078% of line 7 14,400 30,000 $ 443 plus 3.762% of the excess over $14,400 30,000 60,000 1,030 plus 3.819% “ “ “ 30,000 60,000 ................ 2,176 plus 3.876% “ “ “ 60,000 Single and married filing separately If line 7 is: over
but not over The tax is: $ 0 $12,000 3.078% of line 7 12,000 25,000 $ 369 plus 3.762% of the excess over $12,000 25,000 50,000 858 plus 3.819% “ “ “ 25,000 50,000 ................ 1,813 plus 3.876% “ “ “ 50,000 Married filing jointly and qualifying surviving spouse If line 7 is: over
but not over The tax is: $ 0 $21,600 3.078% of line 7 21,600 45,000 $ 665 plus 3.762% of the excess over $21,600 45,000 90,000 1,545 plus 3.819% “ “ “ 45,000 90,000 ................ 3,264 plus 3.876% “ “ “ 90,000
IT-2105-I (2026) Page 11 of 14 electing an exemption from employer Social Security and Medicare taxes; and • qualified services performed by a minister, a member of a religious order who has not taken a vow of poverty, or a Christian Science practitioner or reader. If your net earnings from self-employment are not subject to federal self-employment tax (for example, nonresident noncitizens), use federal Schedule SE (Form 1040) to compute your net earnings from self-employment as if they were subject to the tax. Lines 2a and 3a – Your estimated net earnings from self-employment must be allocated to Zone 1 based on the business activity carried on in Zone 1. Business activity is carried on in Zone 1 if an individual has, maintains, operates, or occupies desk space, an office, a shop, a store, a warehouse, a factory, an agency, or other place located in Zone 1 where their business matters are systematically and regularly carried on. Similarly, business activity is carried on outside of Zone 1 if the individual has, maintains, operates, or occupies desk space, an office, a shop, a store, a warehouse, a factory, an agency, or other place located outside Zone 1 where their business matters are systematically and regularly carried on. If an individual does not have, maintain, operate, or occupy desk space, an office, a shop, a store, a warehouse, a factory, an agency, or other place located in or out of Zone 1, business is carried on within Zone 1 if activities in connection with their business are conducted within Zone 1 with a fair measure of permanency and continuity. Partners – Estimated partnership income must be allocated to Zone 1 based on the partnership’s allocation. Obtain the partnership’s Zone 1 allocation percentage from your partnership and enter it on line 2a. Multiply line 1a by line 2a and enter the result on line 3a. All others – If all of your business activity is carried on inside Zone 1, all of your estimated net earnings from self-employment are allocated to 1a. Estimated net earnings from self-employment ......................................................................................................................... 1a. 2a. Zone 1 allocation percentage ................................................................................................................................................... 2a. 3a. Net earnings from self-employment allocated to Zone 1 ......................................................................................................... 3a. 4a. Enter the amount from line 3a. If you have net earnings from self-employment from more than one source, total the
amounts from line 3a(s). If $150,000 or less, stop. The $150,000 threshold must be computed on an individual basis, even
though you may file a joint personal income tax return. ........................................................................................................... 4a. 5a. Estimated MCTMT for Zone 1 due (multiply line 4a by .60% (.0060))............................................................................................ 5a. Estimated MCTMT Zone 1 worksheet (see instructions) Zone 1. Enter the amount from line 1a on line 3a. If your estimated net earnings from self-employment are from business activity both inside and outside of Zone 1, you must use one of the following methods to allocate your net earnings to Zone 1: • Books and records – If you keep books and records that fairly and equitably show net earnings from self-employment from business activity within Zone 1, you may compute the part to be allocated to Zone 1 from these books and records. Enter this amount on line 3a of the Estimated MCTMT Zone 1 worksheet below. • Business allocation percentage – If the net earnings from self-employment allocated to Zone 1 cannot be determined from books and records, use the business allocation percentage formula in the Zone 1 business allocation percentage worksheet on page 13. If the business allocation percentage method does not fairly and equitably reflect your net earnings from self-employment allocated to Zone 1, you may use an authorized alternate allocation method. Enter the percentage from the Zone 1 business allocation percentage worksheet, line 8, or the percentage calculated using an authorized alternate allocation method, on the Estimated MCTMT Zone 1 worksheet, line 2a. Multiply line 1a by line 2a and enter the result on line 3a. Line 4a – If your total net earnings from self-employment allocated to Zone 1 do not exceed $150,000 for the tax year, no MCTMT for Zone 1 is due for the tax year. Line 5a – Transfer this amount to line 23, column D – MCTMT, of the Estimated tax worksheet, on page 9. Married taxpayers filing jointly must combine their line 5a amounts and transfer the total. If you anticipate having a claim of right credit against your MCTMT, net the credit out against the tax and transfer the net MCTMT total to line 23, column D - MCTMT of the Estimated tax worksheet, on page 9. Complete a separate Estimated MCTMT Zone 2 worksheet (lines 1b through 3b), for each source of your self-employment income. Total the amounts from line 3b of all Estimated MCTMT Zone 2 worksheets and enter on line 4b. If married filing jointly and each spouse is subject to the MCTMT, each spouse should complete a separate worksheet. Line 1b – Enter your estimated net earnings from self-employment for 2026, as defined under IRC § 1402(a). You may use federal Schedule SE (Form 1040) as a guide in calculating your estimated net earnings from self-employment. Note: In determining if the exclusion under IRC § 1402(a)(13) applies, an individual shall not be considered a limited partner if they directly, or indirectly, take part in the control, or participate in the management or operations of the partnership such that they are not a passive investor, regardless of their title or characterization in a partnership or operating agreement. In this case, you must include the distributive share from such partnership in your net earnings from self-employment [Tax Law § 800(e)]. Generally, your net earnings from self-employment are reported on federal Schedule SE (Form 1040), Part 1, line 6. Under IRC § 1402, income from certain employment is treated as income from a trade or business, and is reported on federal Schedule SE (Form 1040) as net earnings from self-employment. Accordingly, the income is included in an individual’s computation of net earnings from self-employment allocated to the MCTD and is subject to the MCTMT. Types of employment treated as a trade or business under IRC § 1402 include but are not limited to: • services performed by a United States citizen employed by a foreign government, the United Nations, or other international organization; • services performed by a church employee if the church or other qualified church-controlled organization has a certificate in effect electing an exemption from employer Social Security and Medicare taxes; and • qualified services performed by a minister, a member of a religious order who has not taken a vow of poverty, or a Christian Science practitioner or reader. If your net earnings from self-employment are not subject to federal self-employment tax (for example, nonresident noncitizens), use federal Schedule SE (Form 1040) to compute your net earnings from self-employment as if they were subject to the tax. Lines 2b and 3b – Your estimated net earnings from self-employment must be allocated to Zone 2 based on the business activity carried on in Zone 2. Business activity is carried on in Zone 2 if an individual has, maintains, operates, or occupies desk space, an office, a shop, a store, Line instructions for Estimated MCTMT Zone 2 worksheet
Page 12 of 14 IT-2105-I (2026) Property percentage – To determine the average value of real and tangible personal property connected with your net earnings from self-employment, complete lines 1 through 4. Lines 1 and 3 (property owned) – To determine the average value of the property owned, add its adjusted basis at the beginning of the tax year to its adjusted basis at the end of the tax year, and divide the result by two. Enter the average value of all property you own that is connected with net earnings from self-employment in Column 1 and the average value of this property that is located in Zone 1 in Column 2. Lines 2 and 3a (property rented) – The fair market value of property rented is generally eight times the gross rent payable during the tax year for which the return is filed. Gross rent includes: • any amount payable for the use or possession of property, or any part of it, whether designated as a fixed sum of money or as a percentage of sales, profits, or otherwise; • any amount payable as additional rent or in lieu of rent, such as interest, taxes, insurance, repairs, or any other amount required to be paid by the terms of a lease or other agreement; and • a proportionate part of the cost of any improvement to property made by you or on your behalf that reverts to the owner or lessor upon termination of a lease or other arrangement. However, if a building is erected on leased land by you or on your behalf, the value of the building is determined the same way as if you owned it. Enter the value of all property rented that is connected with net earnings from self-employment in Column 1 and the value of this rented property that is located in Zone 1 in Column 2. Line 4 – Add lines 1 through 3a in Columns 1 and 2 and enter each total on line 4. Divide the Column 2 total by the Column 1 total and round the result to the fourth decimal place. For example, if the total in Column 1 is $15,000 and the total in Column 2 is $10,000, divide $10,000 by $15,000 and enter the result (0.6667) as a percentage (66.67%) in Column 3. Line 5 Payroll percentage – Enter the total of the wages, salaries, and other personal service compensation paid to your employees in connection with your net earnings from self-employment derived from a trade, business, or profession carried on in Zone 1. Do not include payments to independent contractors or independent sales agents. Enter in Column 1 the total compensation paid to your employees during the tax year in connection with your net earnings from self-employment carried on both in and out of Zone 1. Enter in Column 2 the amount paid in connection with operations carried on in Zone 1. The compensation paid to an employee is considered to be connected with operations carried on in Zone 1 if the employee works or travels out of an office or other place of business located in Zone 1. Divide the Column 2 total by the Column 1 total. Round the result to the fourth decimal place and enter it as a percentage in Column 3. Line 6 Gross income percentage – Enter in Column 1 the total gross sales made or charges for services performed by you or your employees, agents, agencies, or independent contractors of the business in and out of Zone 1. Enter in Column 2 the part of the total gross sales or charges that represents sales made, or services performed, by or through an agency in Zone 1. This includes sales Instructions for Zone 1 business allocation percentage worksheet a warehouse, a factory, an agency, or other place located in Zone 2 where their business matters are systematically and regularly carried on. Similarly, business activity is carried on outside of Zone 2 if the individual has, maintains, operates, or occupies desk space, an office, a shop, a store, a warehouse, a factory, an agency, or other place located outside Zone 2 in where their business matters are systematically and regularly carried on. If an individual does not have, maintain, operate, or occupy desk space, an office, a shop, a store, a warehouse, a factory, an agency, or other place located in or out of Zone 2, business is carried on within Zone 2 if activities in connection with their business are conducted within Zone 2 with a fair measure of permanency and continuity. Partners – Estimated partnership income must be allocated to Zone 2 based on the partnership’s allocation. Obtain the partnership’s Zone 2 allocation percentage from your partnership and enter it on line 2b. Multiply line 1b by line 2b and enter the result on line 3b. All others – If all of your business activity is carried on inside Zone 2, all of your estimated net earnings from self-employment are allocated to Zone 2. Enter the amount from line 1b on line 3b. If your estimated net earnings from self-employment are from business activity both inside and outside of Zone 2, you must use one of the following methods to allocate your net earnings to Zone 2: • Books and records – If you keep books and records that fairly and equitably show net earnings from self-employment from business activity within Zone 2, you may compute the part to be allocated to Zone 2 from these books and records. Enter this amount on line 3b of the Estimated MCTMT Zone 2 worksheet below. • Business allocation percentage – If the net earnings from self-employment allocated to Zone 2 cannot be determined from books and records, use the business allocation percentage formula in the Zone 2 Business allocation percentage worksheet on page 14. If the business allocation percentage method does not fairly and equitably reflect your net earnings from self-employment allocated to Zone 2, you may use an authorized alternate allocation method. Enter the percentage from the Zone 2 business allocation percentage worksheet, line 8, or the percentage calculated using an authorized alternate allocation method, on the Estimated MCTMT Zone 2 worksheet, line 2b. Multiply line 1b by line 2b and enter the result on line 3b. Line 4b – If your total net earnings from self-employment allocated to Zone 2 do not exceed $150,000 for the tax year, no MCTMT for Zone 2 is due for the tax year. Line 5b – Transfer this amount to line 23, column D – MCTMT, of the Estimated tax worksheet, on page 9. Married taxpayers filing jointly must combine their line 5b amounts and transfer the total. If you anticipate having a claim of right credit against your MCTMT, net the credit out against the tax and transfer the net MCTMT total to line 23, column D - MCTMT of the Estimated tax worksheet, on page 9. 1b. Estimated net earnings from self-employment ......................................................................................................................... 1b. 2b. Zone 2 allocation percentage ................................................................................................................................................... 2b. 3b. Net earnings from self-employment allocated to Zone 2 ......................................................................................................... 3b. 4b. Enter the amount from line 3b. If you have net earnings from self-employment from more than one source, total the
amounts from line 3b(s). If $150,000 or less, stop. The $150,000 threshold must be computed on an individual basis, even
though you may file a joint personal income tax return. ........................................................................................................... 4b. 5b. Estimated MCTMT for Zone 2 due (multiply line 4b by .34% (.0034))............................................................................................ 5b. Estimated MCTMT Zone 2 worksheet (see instructions)
Property percentage IT-2105-I (2026) Page 13 of 14 Allocation of net earnings from self-employment – Use this worksheet only if your business is carried on both in and out of Zone 1. Zone 1 business allocation percentage worksheet
1 Real property owned ..................................... 1.
2 Real property rented from others .................. 2.
3 Tangible personal property owned ................ 3.
3a Tangible personal property rented from others. 3a.
4 Property percentage (add lines 1 through 3a;
see instructions) ............................................... 4.
%
5 Payroll percentage (see instructions) .................... 5.
%
6 Gross income percentage (see instructions).......... 6.
%
7 Total of percentages (add lines 4, 5, and 6, Column 3) ............................................................................................ 7. %
8 Zone 1 business allocation percentage (divide total percentages on line 7 by three or by actual number of
percentages if less than three); enter here and on the Estimated MCTMT Zone 1 worksheet, line 2a ................... 8. % Items used as factors Column 1 Totals in and out of Zone 1 Column 2 Zone 1 amounts Column 3 Percent Column 2 is of Column 1 Property percentage – To determine the average value of real and tangible personal property connected with your net earnings from self-employment, complete lines 1 through 4. Lines 1 and 3 (property owned) – To determine the average value of the property owned, add its adjusted basis at the beginning of the tax year to its adjusted basis at the end of the tax year, and divide the result by two. Enter the average value of all property you own that is connected with net earnings from self-employment in Column 1 and the average value of this property that is located in Zone 2 in Column 2. Lines 2 and 3a (property rented) – The fair market value of property rented is generally eight times the gross rent payable during the tax year for which the return is filed. Gross rent includes: • any amount payable for the use or possession of property, or any part of it, whether designated as a fixed sum of money or as a percentage of sales, profits, or otherwise; • any amount payable as additional rent or in lieu of rent, such as interest, taxes, insurance, repairs, or any other amount required to be paid by the terms of a lease or other agreement; and • a proportionate part of the cost of any improvement to property made by you or on your behalf that reverts to the owner or lessor upon termination of a lease or other arrangement. However, if a building is erected on leased land by you or on your behalf, the value of the building is determined the same way as if you owned it. Enter the value of all property rented that is connected with net earnings from self-employment in Column 1 and the value of this rented property that is located in Zone 2 in Column 2. Line 4 – Add lines 1 through 3a in Columns 1 and 2 and enter each total on line 4. Divide the Column 2 total by the Column 1 total and round the result to the fourth decimal place. For example, if the total in Column 1 is $15,000 and the total in Column 2 is $10,000, divide $10,000 by $15,000 and enter the result (0.6667) as a percentage (66.67%) in Column 3. Line 5 Payroll percentage – Enter the total of the wages, salaries, and other personal service compensation paid to your employees in connection with your net earnings from self-employment derived from a trade, business, or profession carried on in Zone 2. Do not include payments to independent contractors or independent sales agents. Enter in Column 1 the total compensation paid to your employees during the tax year in connection with your net earnings from self-employment carried on both in and out of Zone 2. Enter in Column 2 the amount paid in connection with operations carried on in Zone 2. The compensation paid to an employee is considered to be connected with operations carried on in Zone 2 if the employee works or travels out of an office or other place of business located in Zone 2. Divide the Column 2 total by the Column 1 total. Round the result to the fourth decimal place and enter it as a percentage in Column 3. Line 6 Gross income percentage – Enter in Column 1 the total gross sales made or charges for services performed by you or your employees, agents, agencies, or independent contractors of the business in and out of Zone 2. Enter in Column 2 the part of the total gross sales or charges that represents sales made, or services performed, by or through an agency in Zone 2. This includes sales made or services performed by employees, agents, agencies, or independent contractors situated at, connected with, or sent out from offices of the business (or its agencies) located in Zone 2. Special rule for real estate: Income and deductions from the rental of real property and gain or loss from the sale, exchange, or other disposition of real property are not subject to allocation. They are considered to be entirely derived from or connected with the place in which the property is located. Divide the Column 2 total by the Column 1 total. Round the result to the fourth decimal place and enter it as a percentage in Column 3. Line 8 – Divide the amount on line 7 by three (or by the actual number of percentages if less than three). Round the result to the fourth decimal place and enter it as a percentage here and on the Estimated MCTMT Zone 2 worksheet, line 2b. Instructions for Zone 2 business allocation percentage worksheet made or services performed by employees, agents, agencies, or independent contractors situated at, connected with, or sent out from offices of the business (or its agencies) located in Zone 1. Special rule for real estate: Income and deductions from the rental of real property and gain or loss from the sale, exchange, or other disposition of real property are not subject to allocation. They are considered to be entirely derived from or connected with the place in which the property is located. Divide the Column 2 total by the Column 1 total. Round the result to the fourth decimal place and enter it as a percentage in Column 3. Line 8 – Divide the amount on line 7 by three (or by the actual number of percentages if less than three). Round the result to the fourth decimal place and enter it as a percentage here and on the Estimated MCTMT Zone 1 worksheet, line 2a.
Property percentage New York State New York City Yonkers MCTMT Page 14 of 14 IT-2105-I (2026)
Total 1. Amended estimated tax ...................................................... 1. 2. Overpayment from 2025 credited to estimated tax ............ 2. 3. Balance (subtract line 2 from line 1) ........................................ 3. 4. Estimated tax payments made to date ............................... 4. 5. Unpaid balance (subtract line 4 from line 3) ............................ 5. 6. Installment due (divide line 5 by the number of remaining payments due; round to the nearest dollar) ............................ 6. Amended estimated tax worksheet (Use only if your estimated tax increases or decreases.)
A – Payment type B – Payment date C – Amount D – 2025 overpayment E – Total amount paid
credit applied and credited (add C and D) Record of estimated tax payments (Record credits and payments in this table. Keep this record; you will not be receiving notices indicating the amount due each quarter.) 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? Privacy notification New York State Law requires all government agencies that maintain a system of records to provide notification of the legal authority for any request for personal information, the principal purpose(s) for which the information is to be collected, and where it will be maintained. To view this information, visit our website, or, if you do not have Internet access, call and request Publication 54, Privacy Notification. See Need help? for the Web address and telephone number. Allocation of net earnings from self-employment – Use this worksheet only if your business is carried on both in and out of Zone 2. Zone 2 business allocation percentage worksheet
1 Real property owned ..................................... 1.
2 Real property rented from others .................. 2.
3 Tangible personal property owned ................ 3.
3a Tangible personal property rented from others. 3a.
4 Property percentage (add lines 1 through 3a;
see instructions) ............................................... 4.
%
5 Payroll percentage (see instructions) .................... 5.
%
6 Gross income percentage (see instructions).......... 6.
%
7 Total of percentages (add lines 4, 5, and 6, Column 3) ............................................................................................ 7. %
8 Zone 2 business allocation percentage (divide total percentages on line 7 by three or by actual number of
percentages if less than three); enter here and on the Estimated MCTMT Zone 2 worksheet, line 2b ................... 8. % Items used as factors Column 1 Totals in and out of Zone 2 Column 2 Zone 2 amounts Column 3 Percent Column 2 is of Column 1