• Individuals
• File and pay income tax
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Personal income tax return - mailing address

Individual Protest Resolution Center:
Provides taxpayers and their representatives with an informal means of resolving disagreements related to Personal Income Tax bills and account and refund adjustment notices.

Bills:
NYS Assessment Receivables
P O Box 4127
Binghamton, NY 13902-4127

Account and Refund Adjustments:
NYS Tax Department
OPTS - Protest Correspondence Unit - Personal Income Tax
W A Harriman Campus
Albany, NY 12227

Service of Legal Papers:
Department of Taxation and Finance
ATT: Office of Counsel
Building 9, W.A. Harriman Campus
Albany, NY 12227

Freedom of Information Requests:
Records Access Office
NYS Department of Taxation and Finance
W.A. Harriman Campus
Bldg 9 Room 100
Albany, NY 12227

Criminal Investigations Division:
To report allegations that taxpayers have not filed tax returns, failed to report all their income, failed to register to collect sales tax, failed to register to sell tobacco products or are selling untaxed liquor or motor fuel, write to:

NYS Department of Taxation and Finance
Income Franchise Desk Audit Bureau (IFDAB)
Administration - Information Referrals (IR) Unit
Building 9 Room 449
W.A. Harriman Campus
Albany, NY 12227

Office of Internal Affairs:
To report allegations of impropriety by Department employees, write to:

NYS Department of Taxation and Finance
Office of Internal Affairs
Building 9 - Room 481
W.A. Harriman Campus
Albany, NY 12227

Bankruptcy Information:
To properly notify and/or correspond with the NYS Tax Department regarding all bankruptcy related matters, write to:

New York State Department of Taxation and Finance
Bankruptcy Section
PO Box 5300
Albany, NY 12205-0300

Audit Issues
Correspondence regarding general audit policy or the Audit Division's position on matters that are tax specific should be directed to the following addresses. All responses represent the opinion of the Audit Division and not that of the Office of Counsel or of the Department, unless noted otherwise.

Income/Franchise Field Audit Bureau
Building 9, Room 366
W A Harriman Campus
Albany, NY 12227

Income/Franchise Desk Audit Bureau
Building 9, Room 445
W A Harriman Campus
Albany, NY 12227

Transaction and Transfer Tax Bureau
W A Harriman Campus
Albany, NY 12227

Sales Tax Audit Bureau
Building 9, Room 340
W A Harriman Campus
Albany, NY 12227

Director of Tax Audits
Building 9, Room 302
W A Harriman Campus
Albany, NY 12227

 Office of Real Property Tax Services Regional Offices