Department of Taxation & Finance David A. Paterson, Governor  Robert L. Megna, Commissioner  Individuals | Businesses | Tax Professionals I need to ... Find forms and instructions Make a payment Find publications, regs & laws Get my refund status Start a business Change my address Get a copy of my return Contact the Department Taxes Income tax Sales and use tax Withholding tax Corporation tax Other taxes Online services The place for all electronic services   Learn about e-file Get answers to your individual and business  tax questions   Find program information News Avoid tax penalties through the new Voluntary Disclosure and Compliance Program A new law authorizes the Department to waive civil and criminal penalties for taxpayers who disclose and pay overdue taxes.   NYS-45 Web File You can now Web File Form NYS-45, Quarterly Combined Withholding, Wage Reporting, and Unemployment Insurance Return, through the Online Tax Center. New e-file requirements beginning January 1, 2009 Find information on e-file mandates for return preparers and certain corporation tax filers. Repair shop owner sentenced to community service for failing to file sales tax returns More news and press releases   search Entire site Forms only Hot forms    Personal income tax IT-150 Resident short form IT-201 Resident long form IT-150/201 Instructions IT-203 Nonresident form IT-203 Instructions Other information Enforcement & compliance Policy & statistical reports Career opportunities Procurement opportunities About us Site Index | Web Survey | Accessibility | Disclaimer | Privacy | Security   Last Modified:  November 17, 2008