There are key changes tax filers should be aware of for the coming tax season. 

1. The IRS is phasing out paper checks. New York State refunds will still be available by direct deposit and paper check. Filers are strongly encouraged to use direct deposit to receive their federal and state refunds or risk significant delays in receiving their federal refund. If you need assistance with opening a bank account, please visit a free NYC Financial Empowerment Center, where a counselor can help you open a safe and affordable bank account if you don’t have one. To book an appointment, visit nyc.gov/TalkMoney or call 311.  


2. Child Tax Credit Changes: Starting tax year 2025, at least one parent must have a Social Security Number in order to claim the Child Tax Credit. In previous years, only the child was required to have an SSN to claim the credit. 

Yes! You will not be charged for any part of completing your return, including e-filing and direct deposit.

Yes. NYC Free Tax Prep offers both in-person and remote services, including:

• In-Person Tax Prep. At an NYC Free Tax Prep site for in-person tax prep, an IRS certified Volunteer Income Tax Assistance (VITA)/Tax Counseling for the Elderly (TCE) volunteer preparer will sit down with you to complete an accurate tax return. Sessions take a minimum of 30 minutes.
• Drop-off Service. At an NYC Free Tax Prep site for drop-off service, you can drop off your tax documents and pick up the completed return later.
• Virtual Tax Prep is a safe and reliable online tax prep service. An IRS certified VITA/TCE volunteer preparer will help you file your tax return during a 60-90 minute virtual call; use a secure digital system to manage your tax documents; and answer your tax questions.
• Self-Prep with Help (or Assisted Self-Prep) is a safe and reliable online tax prep service. Do your own taxes with easy-to-use tax filing software by phone or email a volunteer for help when needed.

Learn more at nyc.gov/taxprep.

Fees. Paid tax preparers can cost you hundreds of dollars in fees that take away from your refund. At times these fees can be confusing with paid tax preparers advertising no out-of-pocket cost but later claiming a portion of your refund through financial products like refund advance loans, refund anticipation checks or refund transfers. These offers can make it seem like you’re getting your refund faster, but they often come with hidden costs, high interest, or reduced refunds. This is money that you’ve earned, but are giving away.

It depends. On average, tax preparation fees are about $346 in New York. That’s about the same as a month of groceries for one individual, two months of internet, or over 100 subway swipes.

Anyone who lives or works in New York City and meets the income requirements can use an NYC Free Tax Prep site. In general, individuals or married couples without dependents and/or qualifying children must have earned $68,000 or less and individuals or married couples with dependents and/or qualifying children must have earned $97,000 or less in 2025 to file in person at an NYC Free Tax Prep site. Learn more at nyc.gov/taxprep. If you live outside of NYC, visit the IRS website at irs.gov to find an IRS VITA/TCE site near you.

No matter how you file, NYC Free Tax Prep preparers answer questions all year round. If you have a question about your return or receive a letter from the IRS or the New York State Department of Taxation and Finance, NYC Free Tax Prep preparers can help. If you didn't meet the April 15th tax filing deadline, you can apply for an extension to file from the IRS and the NYS Department of Taxation and Finance.

It's important to understand that this extension only applies to filing and not paying any taxes that are due. If your payment is received after the deadline, fines and fees may apply. If you think you will owe taxes it is a good idea to make an estimate payment.

If you don't owe taxes, you will not be penalized for filing late if you request an extension. For example, if your income is below the 2025 requirement to file ($15,750 for single filers and $31,500 for joint filers) or if you typically get a refund and do not owe.

The IRS Direct File pilot has ended as of October 2025. If you made over $68,000 without dependents and/or qualifying children or $97,000 with dependents and/or qualifying children in 2025, you may be eligible for other IRS Free File Options.  

Your IRS certified VITA/TCE volunteer preparer will use software to ask you the right questions to ensure that your return is completed accurately. A second preparer double-checks every return to make sure that nothing is missed and you get the full refund you deserve. But, the first step to an accurate return is bringing all of your documents and records to your appointment.

IRS certified VITA/TCE volunteer preparers are New Yorkers like you who go through training and testing to be able to complete certain tax forms and schedules. They understand taxes and are up-to-date on recent tax law changes. They know how to make sure that you get every credit and deduction available to you, like the Earned Income Tax Credit (EITC), Child Tax Credit (CTC), and NYC Child Care Tax Credit (NYC CCTC).

In general, volunteer preparers at NYC Free Tax Prep sites CAN prepare most basic state and federal income tax returns, including itemized deductions, simple self-employment, amended returns, and prior-year returns.

Most volunteer preparers CANNOT prepare more complex returns, which include:

• Business income with more than $50,000 in expenses
• Business income with net losses
• Business income with deductions for inventory, depreciation, or employees

If you work for yourself, you need to file taxes annually and make estimated tax payments quarterly. NYC Free Tax Prep can help. Look for sites specifically for the self-employed where you can get other free resources to help you grow your business. If you are unsure, please call the site before making an appointment to confirm they can help you complete your return.

In general, your time at the site will begin with you answering an intake form to help your preparer complete your tax return accurately. Then, your preparer will use software, your intake form, and your documents to fill out the necessary forms and schedules. They will also ask you questions to make sure they have the correct information. After your return is completed, a second preparer will review the return to make sure it’s error-free. During busy times, you may have a long wait for this review. After your return is reviewed, it will be printed for you to sign and to keep for your records. At this time, you have a final opportunity to ask questions before signing authorization for the preparer to e-file your return for you. After your return is e-filed, it will be processed by the IRS computers. If there are any errors when the file is processed – such as a misspelled name – site management will contact you to resolve the error and then re-file the return.

Yes. Many NYC Free Tax Prep sites are able to assist clients in other languages. Visit the Site Finder page and search by language to find a site where services are provided in your language.

Most sites take appointments. However, a few are on a walk-in basis only. Please see site information on the our map to see if appointments are available.

If you have an appointment at a site, please be on time. If you are unable to make your appointment, contact the site to let them know as early as possible. Sites that take appointments can fill up quickly and are often fully booked. If you are late for an appointment, the site may not be able to take you when you arrive and may not be able to schedule an alternate time for you.

Walk-in sites operate on a first-come, first-served basis and will have a waiting list if all the preparers are busy with other taxpayers. Wait times at walk-in sites can be lengthy, especially throughout the month of February and on weekends.

TCE stands for Tax Counseling for the Elderly. These are free tax help sites specially focused on helping seniors.

They are designed to serve older adults, but anyone can use them if they need assistance and meet the income requirements. These services specialize in pensions and retirement issues.

Please email us at NYCTaxInitiative@dcwp.nyc.gov and we’ll get back to you about hosting a site in your community.