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New York · Through 2026-09-11

N.Y. Yonkers income tax surcharge § 15-120: Estimated tax

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Where this section sits in the code
  1. Yonkers income tax surcharge
  2. Article 10. Earnings Tax On Nonresidents

§ 15-120. Estimated tax.

Every taxpayer having net earnings from self-employment shall make a

declaration of his/her estimated tax and shall pay his/her estimated tax

in the same manner and subject to the same requirements, to the greatest

extent possible, as provided in §§ 655 and 656 of the New York State Tax

Law, if his net earnings from self-employment can reasonably be expected

to exceed fifteen thousand dollars ($15,000). No declaration or payment

of estimated tax shall be required for taxable years beginning in 1984.

Collected 2026-09-14T19:32:45Z. Source file · JSON

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