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
375 Pearl Street, 29th Floor
New York, NY 10038

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

A Notice of Tax Due is sent when you file your business taxes, but there is an outstanding balance that remains unpaid.

After an audit, you will receive a Notice of Determination if additional taxes are owed. You can dispute a Notice of Determination by filing an appeal.

If you don’t respond to a Notice of Determination or a Notice of Tax Due, you will be mailed the Notice and Demand for Payment Due. If you do not pay, your case will be referred to collections, and collections may docket a warrant.

If these notices go unanswered, the case is referred to DOF's Collections Division, and may be referred to an outside collection agency.

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 rating.

A tax warrant may result in:

  • Direct charges to your 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

You will receive a Notice of Disallowance after a refund request has been examined, and the refund is denied.  

  • If you receive a denial of a refund claim for General Corporation, Business Corporation, Banking Corporation and or Unincorporated tax(es), you have two years from the date stated on the Notice of Disallowance to  file a Request for Conciliation Conference or a Petition for Hearing with the Tax Appeals Tribunal.
  • If you receive a denial of a refund claim for any other tax, you have 90 days from the date stated on the Notice of Disallowance to file a Request for Conciliation Conference or file a Petition for Hearing with the Tax Appeals Tribunal.
  • The disallowance becomes final if you do not appeal by the deadline.

If you receive a notice from a collection agency you must contact the number on the notice in order to discuss the debt.

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 underpaying. If payments are mailed, the Department of Finance (DOF) uses the postmark date as the official receipt date. If the minimum amount is not paid on time, a penalty may be imposed.

To avoid being charged an underpayment penalty for underpayments of estimated tax, you should file form NYC-222, NYC-22B, 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 a letter giving specific reasons why it should be removed. You must also include your Employer Identification Number (EIN) or Social Security Number.

Requests are normally processed within 15 days.

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, 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 an Exit 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 Notice of Determination (or 150 days if the Notice is addressed outside the US). You may pay the tax shown; File a Request For a Conciliation Conference; or Petition for a Tax Appeals Tribunal Hearing.

Learn more about audit appeals.

If the taxes remain unpaid, DOF may 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

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 or email.

By Email

Send a message to businesstaxrefunds@finance.nyc.gov.

By Phone

Call 311 for assistance.

Penalty or Interest Dispute

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

Requests are normally processed within 15 days.

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 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.

Reduced Refunds

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 or email.

By Email

Send a message to businesstaxrefunds@finance.nyc.gov.

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)
  • Employer Identification Number (EIN) or 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. Payment plans are available for UBT-I taxpayers but not for non-resident employees who file Form NYC 1127.

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
Entity Processing 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 support and guidance.

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.

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.

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.