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Department of Taxation and Finance

Revoking the Employer Compensation Expense Program (ECEP) employer election

If you are an employer who has determined you no longer wish to participate in the ECEP for a calendar year where you have already elected to participate, you may request to revoke your election provided you meet all of the following conditions for that calendar year:

  • You have not made any required Employer Compensation Expense Tax (ECET) payments (EC-1) to the Tax Department for that calendar year.
  • You have not filed any required quarterly ECET returns (EC-100) for that calendar year.
  • You submit your request to revoke your election to participate in the ECEP no later than January 15 of that calendar year.

Note: For employers who elected to participate in calendar year 2020, the deadline to submit your request to revoke was April 15, 2020.

If you wish to revoke an election to participate in the ECEP for a calendar year, you must provide a written request to revoke the election postmarked on or before January 15 of that calendar year that includes all the following information:

  • Electing employer name
  • Electing employer EIN
  • The calendar year for which you are requesting to revoke your election to participate
  • A statement, signed by the individual who authorized the original enrollment, that you request to revoke your election to participate in the ECEP for that year
  • Your contact information

Please mail your written revocation request to the address below. Upon receipt and review of Tax Department records, the department will provide you with correspondence indicating that either your election to participate for the calendar year has been revoked or that you are unable to revoke your election because you complied with aspects of Article 24 for that year, as described above.

NYS DEPT OF TAXATION AND FINANCE
OPTS - PAYROLL TAX ACCOUNT RESOLUTION
ATTN – ECEP ELECTION
WA HARRIMAN CAMPUS
ALBANY NY 12227-8889

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