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Special Circumstances

Special circumstances - PrompTax program enrollment exemptions
If you believe that you aren't required to participate in the PrompTax program for one or more taxes due to hardship, you must submit the appropriate exemption form - with supporting documentation - to the Tax Department.

Withholding tax
File Form TR-371, PrompTax Withholding Tax Statement of Exemption from Mandatory Participation. Include Form NYS-45, as filed for all four quarters of the previous year to document withholding of less than $100,000. Mail this information within 20 calendar days of the postmark date of the Notification of Required Participation to:

NYS TAX DEPARTMENT
PROMPTAX WITHHOLDING TAX
W A HARRIMAN STATE OFFICE CAMPUS
ALBANY NY 12227

You'll receive the Tax Department's determination within 14 calendar days following receipt of your Form TR-371.Once you receive your determination you may challenge your selection for mandatory participation by using one of the two methods below.

  •   You may request a conference with the Bureau of Conciliation and Mediation Services by completing Form CMS-1, Request for Conciliation Conference, and mailing it to the following address:

BUREAU OF CONCILIATION AND MEDIATION SERVICES
NYS TAX DEPARTMENT
W A HARRIMAN STATE OFFICE CAMPUS
ALBANY NY 12227

  •   You may also file challenges to your selection for mandatory participation directly with the Division of Tax Appeals. Access the Division of Tax Appeals' Web site to get copies of Form TA-10, Petition. If the Tax Department determines you aren't eligible for exemption on the basis of your previous year's tax liability, or if your challenge to the selection for mandatory participation isn't sustained, you must enroll within 10 days of such notification.

For guidance on Metropolitan Commuter Transportation Mobility Tax special circumstances see Publication 420, Guide to the Metropolitan Commuter Transportation Mobility Tax.

Sales taxes and petroleum business tax
Mail the appropriate form within 40 calendar days of the postmark date of the Notification of Required Participation.

● Form TR-685, PrompTax - Sales and Compensating Use Tax Request for Hardship Exemption
● Form PR-676, PrompTax - Sales and Compensating Use Tax Request for Materialman Relief
● Form TR-683, PrompTax - Prepaid Sales Tax on Motor Fuel and Diesel Motor Fuel Request for
Hardship Exemption
● Form TR-684, PrompTax - Motor Fuel and Petroleum Business Taxes (Articles 12-A and 13-A)
Request for Hardship Exemption
.

Mail any of these four forms to:

NYS TAX DEPARTMENT
PROMPTAX - SALES TAX
W A HARRIMAN STATE OFFICE CAMPUS
ALBANY NY 12227

 

Updated: