New York state income tax — ITIN filer guide

New York uses a graduated income tax from 3.9% to 10.9% (tax year 2026), administered by the New York State Department of Taxation and Finance. This guide covers who must file, how filing with an ITIN works, whether the state EITC applies to you, and when refunds arrive.

GRADUATED: 3.9% – 10.9% · 9 brackets

  • State return form: Form IT-201 (Resident Income Tax Return)
  • Deadline (tax year 2026): April 15, 2027
  • Who must file: Generally must file if you were required to file a federal return, or if NY additions/standard-deduction tests are met; exact dollar tests on tax.ny.gov — not captured this session.
  • State sales tax: 4%
  • Special regime: NYC residents pay an additional city income tax of 3.078%-3.876%; Yonkers residents pay a resident income tax surcharge. NYC also has its own EITC (10-30% of federal).
  • Scheduled change: FY2026 budget: 0.1-point cut to the five lowest bracket rates in TY2026 (lowest 4.0% -> 3.9%) and another 0.1 point in 2027, plus an additional 0.2-point reduction phasing in by 2027 for taxable income up to $215,400 ($323,200 joint); top rates 9.65%/10.3%/10.9% extended through 2032.

New York refund timing

  • E-filed returns: No fixed timeframe published; DOR says e-filing plus direct deposit is the fastest way to get a refund.
  • Paper returns: No fixed timeframe published; paper returns process more slowly than e-filed returns.
  • Check your New York refund status

State tax agency

  • New York State Department of Taxation and Finance — tax.ny.gov
  • Phone: (518) 457-5149 (refund line; press 2 for Spanish)
  • Free filing option: Free File software offers via tax.ny.gov for income-qualified filers (NY participated in IRS Direct File, which is discontinued from filing season 2026).

Facts verified 2026-06-11 against official state sources (primary source). Figures refresh with every dataset review.

Filing with an ITIN

Your ITIN is fully accepted on the New York state return — states accept the IRS-issued taxpayer number, the same one you use federally. The flow is always the same:

  1. Complete your federal return first (Form 1040 + ITIN)
  2. Transfer your federal figures to Form IT-201 (Resident Income Tax Return)
  3. Apply state-specific deductions and credits
  4. E-file — Free File software offers via tax.ny.gov for income-qualified filers (NY participated in IRS Direct File, which is discontinued from filing season 2026).
  5. Or visit a VITA site for free in-person preparation

New York state EITC — do ITIN filers qualify?

The federal EITC requires valid SSNs for you, your spouse, and qualifying children — ITIN filers can never claim it. What varies is the STATE credit:

New York State Earned Income Credit — 30% (reduced by any household credit); NYC adds a separate 10-30% city EITC of the federal EITC (refundable)

✗ SSN required (not available to ITIN filers)

tax.ny.gov: ITINs issued by the IRS to non-citizens cannot be used to claim the credit (federal, state, or NYC EITC) — but ITINs ARE accepted for the Empire State Child Credit.

State child tax credit: Empire State Child Credit — refundable; explicitly ITIN-eligible per tax.ny.gov (valid SSN OR ITIN for filer and each child on Form IT-213); expanded under the FY2026 budget for children under 17.

See how all 52 jurisdictions compare on the state tax hub and which tax credits ITIN filers can claim.

Last verified: 2026-06-11. Primary source: New York State Department of Taxation and Finance.

General procedural information for educational purposes. Not legal or tax advice. State tax rates change frequently — verify current figures with the state agency before filing. For case-specific guidance, consult a tax professional, enrolled agent, or CPA.