Updated October 24, 2026. Quick answer: Line 75 of the New York Form IT-201 is the total of your 2025 estimated tax payments plus any amount you paid with the six-month extension form, Form IT-370. The booklet lists three amounts to add together and one payment type to leave out. The total counts toward your payments on line 76.
What this line does
On page 4 of the form, in the “Payments and refundable credits” block, line 75 is labelled “Total estimated tax payments and amount paid with Form IT-370”. The booklet’s instruction heading is “Line 75: Total estimated tax payments and amount paid with Form IT-370”, and it begins with “Enter the total of:” followed by three bullets.
This page covers line 75 only; the line above it, the withholding lines, is on New York Form IT-201 lines 72 to 74, and the full run of lines is on New York Form IT-201 line by line.
Who it applies to
The booklet does not set an age or income test for line 75. It names three kinds of amount that go into the total, and the conditions sit in each bullet. The first: “your 2025 estimated tax payments for New York State, New York City, Yonkers, and metropolitan commuter transportation mobility tax”
The second: “any amount of overpayment from your 2024 personal income tax return that you applied to your 2025 estimated tax”. The third: “any amount you paid with Form IT-370, Application for Automatic Six-Month Extension of Time to File for Individuals”.
If you make quarterly payments toward your retirement income, the federal side of the same idea is on Form 1040-ES and Form 1040 line 26.
What the instructions say
| Line | What the form says |
|---|---|
| Heading | “Line 75: Total estimated tax payments and amount paid with Form IT-370” |
| Lead | “Enter the total of:” |
| First bullet | “your 2025 estimated tax payments for New York State, New York City, Yonkers, and metropolitan commuter transportation mobility tax” |
| First bullet, separate payments | “but made separate 2025 estimated tax payments (Form IT-2105, Estimated Tax Payment Voucher for Individuals), enter your combined total estimated tax paid” |
| Second bullet | “any amount of overpayment from your 2024 personal income tax return that you applied to your 2025 estimated tax (if this amount was adjusted by the Tax Department, use the adjusted amount)” |
| Third bullet | “any amount you paid with Form IT-370, Application for Automatic Six-Month Extension of Time to File for Individuals (or Form IT-370-V, Payment Voucher and Instructions for Form IT-370 Filed Online).” |
| Third bullet, separate extension forms | “but you and your spouse filed separate Forms IT-370, enter the total amount you and your spouse paid.” |
| New York City business tax | “Do not include any amounts you paid for the New York City unincorporated business tax.” |
| Where that tax is filed | “File New York City Form NYC-202 or Form NYC-202S directly with the New York City Department of Finance.” |
| Checking your balance | “You can check your balance and reconcile your estimated tax account by going to our website” |
| Beneficiaries | “If you are a beneficiary of an estate or trust and are claiming your portion of any payment of estimated taxes allocated to you by the estate or trust, include your amount on line 75 and submit a copy of the notification issued by the estate or trust with your return.” |
| Beneficiaries, the notice | “This notification must include the name and identifying number of the estate or trust and the amount allocated to you.” |
Where the result goes next
The line 75 total is one of the payment entries that the form adds together. The form’s line 76 reads “Total payments (add lines 63 through 75)”. If the result is an overpayment, the form’s line 77 label is “Amount overpaid (if line 76 is more than line 62, subtract line 62 from line 76)”, which is covered on New York Form IT-201 lines 77 to 79.
Retirees who rely on withholding from pensions instead of quarterly payments can read New York tax withholding on pension payments.
Edition and line numbers
This page reads Form IT-201-I, Instructions for Form IT-201, Resident Income Tax Return (2025), New York State Department of Taxation and Finance, and Form IT-201, Resident Income Tax Return (2025), New York State Department of Taxation and Finance, for tax year 2025, the current file the New York State Department of Taxation and Finance served on 2026-10-24. Check the edition printed on your own form and use that edition’s line numbers.
Common mistakes
- Dropping a payment made in January. The booklet counts a payment “even if paid in 2026”
- Adding the New York City business tax. The booklet says “Do not include any amounts you paid for the New York City unincorporated business tax.”
- Claiming a trust’s share without the notice. The booklet says to “submit a copy of the notification issued by the estate or trust with your return”
Related: Form 1040-ES, Form 1040 line 26, and New York tax withholding on pension payments.
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Answer againSources
- Form IT-201-I, Instructions for Form IT-201, Resident Income Tax Return (2025), New York State Department of Taxation and Finance: www.tax.ny.gov
- Form IT-201, Resident Income Tax Return (2025), New York State Department of Taxation and Finance: www.tax.ny.gov
- Related official page (not quoted): New York State Department of Taxation and Finance, personal income tax forms and instructions page: www.tax.ny.gov
Read from the state revenue documents linked above on October 24, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer or the state revenue department is the right place to confirm anything consequential.