MinhT1
Expert Alumni

State tax filing

For New York state, you were required for 2018 to pay in estimated tax at least 90% of your tax liability. This is because you did not file a 2017 NY tax return. The rule in NY requires that to compare your estimated tax with the previous year tax liability, you were required to have filed a tax return the previous year and that that tax return must be for a full 12-month year.

 

Therefore, New York state is right to claim the penalty.

 

Please read this NY revenue document.

 

For Federal taxes, as you were not required to file a tax return in 2017, you are not required to pay estimated taxes for 2018.

 

Please read this IRS document.

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