• $300,000 and you are married filing jointly or a qualifying widow(er)
• $200,000 and you are single, married filing separately, or an estate or trust
• $250,000 and you are head of household

Penalty

No penalty will apply to any shortage in your April 15, 2009 estimated tax payment that relates to this change. However, you must include the April 15, 2009 payment shortfall amount in your June 15, 2009 payment.

Determine the estimated tax amount that you must pay

• Form IT-2105-I, Instructions for Form IT-2105 Estimated Income Tax Payment Voucher for Individuals
• Form IT-2106-I, Instructions for Form IT-2106, Estimated Income Tax Payment Voucher for Fiduciaries
• Form IT-2658-I, Report of Estimated Tax for Nonresident Individual Partners and Shareholders

More information

• See N-09-7, Recent Tax Law Changes Affect Certain Estimated Tax Filers
• See N-09-8, Personal Income Tax Rate Increase Affects Partnerships and New York S Corporations Filing Group Personal Income Tax Returns for Nonresident Partners and Shareholders
• See N-09-9, Personal Income Tax Rate Increase Affects Partnerships and New York S Corporations Making Estimated Tax Payments for Their Individual Nonresident Partners and Shareholders
• See our estimated income tax page
• Call our Personal Income Tax Information Center weekdays from 8:00 am to 5:00 pm