Please submit a written request to:
NYC Department of Finance
TPP Division - Voluntary Disclosure and Compliance Coordinator
345 Adams Street, 7th Floor
Brooklyn, New York 11201
The request must include the following information:
- A description of the business activities in New York City and the State
- When the business activities began
- The number of employees involved in the business and their titles
- When you believe taxes were first due
- The reason the taxes were not paid in the past
- The estimated business taxes on a year-by-year basis
- An affirmation that the City has not contacted you before about these specific tax liabilities, and that you are not currently under audit by DOF for any City tax
What Happens Next
DOF will review the information you submit to check your eligibility and determine the tax periods to be filed.
If you are found eligible for the program, DOF will issue you a Voluntary Disclosure and Compliance Agreement Letter. The letter includes your deadline for filing the specified returns, which is usually 30 days from the date of the letter. A written request can be submitted anonymously, meaning without your name or Employer Identification Number (EIN).