A Delinquency Notice is sent when a taxpayer:

  • Didn’t file a tax return or an extension but had filed the previous year
  • Didn’t file a final return indicating the business is no longer doing business in the City
  • Didn’t file a tax return after filing an extension or a Declaration of Estimated Tax

If you’ve already filed a return and made a payment for the period in the notice, you don’t have to file again. However, if you receive any additional notices about filing that return, you must respond to them.

To respond to a Delinquency Notice, you must either file the delinquent return along with payment or submit a response to the notice online using Business Tax E-Services.

Access Business Tax e-Services.

If you’ve already submitted a response to the notice online and need to submit additional information, or if you want to submit a response that is not listed as an option on the delinquency response form, you can mail a letter along with your Delinquency Notice to:

NYC Department of Finance
Quality Analysis Group
345 Adams Street, 7th Floor
Brooklyn, NY 11201

If you have additional questions, email cajouxf@finance.nyc.gov with a CC on the email to joneso@finance.nyc.gov.

Businesses with unpaid taxes may receive multiple notices from the Department of Finance (DOF).

A Notice of Tax Due is sent when there is an outstanding balance on your business taxes.

If you don’t respond to this notice, you will be mailed the Notice and Demand for Payment Due.

If the outstanding balance is still not paid, the case is referred to DOF’s Collections Division and you will get a Notice of Determination or Notice of Disallowance. You can appeal if you disagree with the notice.

If you don't submit a dispute by the deadline or your dispute hasn’t been decided in your favor and those taxes are still owed, DOF will send you a Final Notice telling you about the debt, how to pay, and how to contact them with questions.

DOF can impose fines (levy) or take legal action against you to collect the business tax debt, including entering a tax warrant in the court record as an enforceable judgment against you. If that happens, you’ll get a Tax Warrant Notice. That judgment is a public record and can affect your credit ratings.

A tax warrant may result in:

  • Direct charges to you bank accounts
  • Seizing assets, which may involve sending Sheriff's officers to a business or padlocking a business and auctioning off its assets
  • Referring the judgment debt to an outside collection agency

Responding to Notices

If you receive a notice from DOF, you can pay your balance through Business Tax e-Services. Enter the notice number that appears on the lower left-hand side of the notice.

Access Business Tax e-Services.

You can also email your response to a notice to payment_discrepancy@finance.nyc.gov.

If you’ve received a Tax Warrant Notice you can call DOF for information.

Call 311 for assistance.

If you don't file your return or pay the tax by the deadline, you will be charged interest. For some tax types, you can also be charged interest for overpaying. The Department of Finance (DOF) uses the postmark date as the official receipt date. If the minimum amount was not paid on time, a penalty may be imposed.

Note that tax payments are processed at the time DOF accepts the return. If you are filing and paying separately, you may be billed for both penalties and interest.

To avoid being charged an underpayment penalty, you should file form NYC-222 or NYC-221. These forms will help you determine the correct amount of estimated tax and the proper due date.

Learn more about late filing and payment penalties.

Interest Rates from July 1, 2019 through September 30, 2019

Tax
Interest Rate
911 Surcharge
9% for underpayments
Alcohol License Tax
9% for underpayments
Banking Corporation Tax
4% for overpayments
9% for underpayments
Cigarette Tax
9% for underpayments
Commercial Motor Vehicle Tax
9% for underpayments
Commercial Rent Tax
9% for underpayments
Fire Premiums Tax
4% for overpayments
9% for underpayments
General Corporation Tax
4% for overpayments
9% for underpayments
Horse Race Admissions Tax
9% for underpayments
Hotel Room Occupancy Tax
9% for underpayments
Real Property Transfer Tax
9% for underpayments
Unincorporated Business Tax
4% for overpayments
9% for underpayments
Utility Tax
9% for underpayments

Penalty or Interest Dispute

To dispute a penalty or interest charge, you must write the Department of Finance an email or letter giving specific reasons why it should be removed. You must also include your Employee Identification Number (EIN) and Social Security Number.

Requests are normally processed within 15 days.

By Email

Send a message to: abatements@finance.nyc.gov

By Mail

Mail to:

NYC Department of Finance
Adjustments and Discrepancy Unit
59 Maiden Lane, 19th Floor
New York, NY 10038-4648

If you disagree with a notice of outstanding balance or proposed adjustment, you can send a letter or call the number on the front of the notice to discuss why you don't agree or to schedule a conference with a tax auditor.

If you’ve received a formal Notice of Determination or Notice of Disallowance, you generally have a limited time to appeal.

You have 90 days to appeal a decision on a Notice of Determination.

If you are mailing your dispute, you should send your letter to the address listed on the front of the notice, not the PO Box listed for payments. If you want DOF to send you proof that your letter has been received, include a stamped self-addressed envelope and an extra copy of your letter.

Learn more about audit appeals.

If 90 days have passed and you haven't disputed the decision, or your dispute hasn’t been decided in your favor and those taxes are still owed, DOF will send you a Final Notice telling you about the debt, how to pay, and how to contact them with questions.

If the taxes remain unpaid, DOF may also take legal action against you to collect the business tax debt, including entering a tax warrant in the Court record as an enforceable judgment against you.

Reduced Refunds

Whenever a refund is reduced, a Statement of Account or a Notice of Tax Adjustment is also sent to the business taxpayer, although not at the same time.

Reasons a refund may be reduced include:

  • Discrepancy in pre-payments
  • Math error
  • Penalty for late filing or late payment
  • Underpayment of estimated taxes

You can get more information and dispute reduced refunds by phone.

Call 311 for assistance.

Penalty or Interest Dispute

To dispute a penalty or interest charge, you must write the Department of Finance an email or letter giving specific reasons why it should be removed. You must also include your Employee Identification Number (EIN) and Social Security Number.

Requests are normally processed within 15 days.

By Email

Send a message to: abatements@finance.nyc.gov

By Mail

Mail to:

NYC Department of Finance
Adjustments and Discrepancy Unit
59 Maiden Lane, 19th Floor
New York, NY 10038-4648

Mailing Error

If you mailed your payment to New York State by mistake, you can contact the State through their website. 

Visit the Department of Taxation and Finance website.

Bounced Payments

When the Department of Finance (DOF) receives your payment, they will present it to your bank. If the funds are not available, DOF will automatically attempt to collect the funds again. If the funds cannot be collected, DOF will add a $20 penalty to the amount of tax you owe. If your payment is late, penalties and interest may also be charged. You can dispute the charges by requesting a penalty or interest adjustment.

You should contact your bank with questions about its policy on bounced payments. If you need more help with a bounced payment, you can contact DOF by phone.

Call 311 for assistance.

Missing or Misapplied Payments

You can get help with questions about missing or misapplied payments. Be sure to include your:

  • Full Name
  • Current address
  • Employee Identification Number (EIN) and Social Security Number
  • Copies of your proof of payment, such as:
    • A copy of the front and back of a canceled check
    • A copy of a cashed money order
    • A copy of a credit card statement
    • The confirmation number for an online payment

Online

Contact the Department of Finance.

By Email

Write to: correspondence@finance.nyc.gov

By Mail

Mail to:

NYC Department of Finance
Adjustments and Discrepancy Unit
59 Maiden Lane, 19th Floor
New York, NY 10038-4648

You may request a refund because of an overpayment. Overpayments may result from an amended return, an audit, or paying more money than was owed.

Each type of business tax has its own refund request forms and procedures.

You can learn how to request a refund by visiting the page for a specific tax type:

 

Refund Information and Assistance

You can get information about business tax refunds, request forms, and help with refund problems.

Online

Learn more and get forms for business tax overpayment refunds.

By Phone

Call 311 for assistance.

By Email

If you're unable to speak with a representative by phone, you can email the Department of Finance's Business Tax Payments Unit at eservices@finance.nyc.gov.

Reduced Refunds

Whenever a refund is reduced, a Statement of Account or a Notice of Tax Adjustment is also sent to the business taxpayer, although not at the same time.

Reasons a refund may be reduced include:

  • Discrepancy in pre-payments
  • Math error
  • Penalty for late filing or late payment
  • Underpayment of estimated taxes

You can get more information and dispute reduced refunds by phone.

Call 311 for assistance.

Stop Payments and Uncashed Refund Checks

You may not be able to cash a refund check if an overpayment bounced after Department of Finance (DOF) already sent out a refund check for the overpayment. If that happens, DOF will put a stop payment on the refund check if you haven’t cashed it yet.

DOF also puts stop payments on uncashed refund checks that are older than 6 months.

If your refund check can’t be cashed but you think the money is owed to you, mail DOF a letter that includes your:

  • Name
  • Address (especially if you have moved)
  • Employee Identification Number (EIN) and Social Security Number
  • An explanation of why you think the check should be replaced

Requests are normally processed within 15 days.

Mail to:

NYC Department of Finance
Refunds Unit
59 Maiden Lane, 20th Floor
New York, NY 10038-4648

You can request an extension of filing time, but not an extension of time to pay.

Extensions can be filed online through e-Services or by mail.

Online

Access Business Tax e-Services.

Mail

To request a filing extension by mail, you must complete the extension request form.

Download the extension request form.

Mailed extension requests should be sent to the address on the form.

Military Service Member Debt Relief

If you are an active member of the military (or a representative of one), you can request relief from business and excise tax warrants.

To request debt relief, you must complete the Military Personnel Application and submit it and any required documents to the Department of Finance.

To learn more, visit the Debt Relief for Military Service Members page.

Payment Plans

You can set up a payment plan to pay your outstanding balance if you are current in filing all required tax returns.

Online

Access Business Tax e-Services.

By Phone

Call 311 for assistance.

Voluntary Disclosure and Compliance

If you owe the City taxes, you may be eligible to join the Voluntary Disclosure and Compliance Program (VDCP). If you are accepted into VDCP, penalties will be waived and you may not be required to file past due tax returns or make tax payments for some period. 

You aren’t eligible for the program if you are currently under audit by the Department of Finance or have been contacted by them for taxes due.

If you are discovered before coming forward, you may face penalties, interest, and possible criminal prosecution, in addition to owing the tax amount due.

To learn more, go to the Voluntary Disclosure of Taxes Owed and Compliance (VDCP) page.

A business that’s no longer operating in New York City is still responsible for paying all the unpaid taxes that were due while it was operating. This includes penalties and interest if those taxes weren’t paid by the due date.

Corporations must file annual Activity Reports for each inactive tax year. Corporations that did business in the City and paid taxes must also fill out a Request for Dissolution form and mail it to DOF.

For more information, go to the Corporation Dissolution page.

The Department of Finance (DOF) has a strong policy of tax secrecy. Only the taxpayer or the taxpayer's authorized representative may request a copy of a filed tax return. The information will only be mailed to the business address on file with DOF.

There is a fee of $1 per page.

Your request should include the following information:

  • Name of business
  • Tax identification number (EIN or SSN)
  • Tax type
  • Tax year or period
  • Name and contact phone number

If you’re an authorized representative, you must submit a signed Power of Attorney from the taxpayer with their request.

Mail to:

NYC Department of Finance
Accounts Examination Unit
59 Maiden Lane, 19th Floor
New York, NY 10038

You can get help with questions about business tax return copies.

Call 311 for assistance.

Policy and Procedures

You can get information on business tax policy and procedures and help resolving issues, including:

  • Specific filing requirements
  • Department of Finance (DOF) memoranda
  • Updates on audit issues
  • Statements of Audit Procedure (SAPs)
  • Redacted Letter Rulings
  • Rule-Making Actions

Online

Learn about business tax policy and procedures.

Contact the Department of Finance.

By Phone

Call 311 for assistance.

Payments and Billing

You can get business tax information and assistance with:

  • Bills
  • Estimated taxes
  • Deadlines
  • Tax rates
  • Credits
  • Refund denials or reductions
  • Outstanding balances
  • Assessments
  • Minimum tax payment amounts

Online

Learn more about business tax filing and paying.

Contact the Department of Finance.

By Phone

Call 311 for assistance.

By Email

If you're unable to speak with a representative by phone, you can email the Department of Finance's Business Tax Payments Unit at eservices@finance.nyc.gov.

Refund Information and Assistance

You can get information about business tax refunds, request forms, and help with refund problems.

Online

Learn more and get forms for business tax overpayment refunds.

By Phone

Call 311 for assistance.

By Email

If you're unable to speak with a representative by phone, you can email the Department of Finance's Business Tax Payments Unit at eservices@finance.nyc.gov.

Need more help?

If you have already contacted the Department of Finance about an issue and were unable to resolve it, visit the Taxpayer Advocate page to learn how to get help.