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Online Services Account - Terms and Conditions for Fiduciaries

In consideration of your use of a New York State Department of Taxation and Finance (DTF) Online Services account, you agree to the following terms and conditions.

Use of Service

You understand and agree:

  • to provide true, accurate, current and complete information
  • to maintain and update this information to keep it true, accurate, current and complete
  • to certify that the identification number that you provided is in fact the identification number for the Estate or Trust for which you act as a fiduciary
  • to certify that the tax information you have provided is from the Estate or Trust tax return
  • that your fiduciary account username and password are to be used exclusively for the purpose of your fiduciary Online Services account and no other; that you may disable your fiduciary Online Services Account at any time; however, this will not negate any liability on the taxpayer's part to file and pay taxes on a timely basis, as the law requires.

Username and Password Policy

Anyone with knowledge of your username and password can gain access to your account and the restricted tax information contained therein. Accordingly, your username and password must be kept secret, and cannot be given to anyone else, including tax professionals to use for any reason. Tax professionals will be able to gain access to your account through their own username and password when you specifically authorize their access. By agreeing to these Terms and Conditions, you agree to be solely responsible for the confidentiality and use of your username and password. As a condition of use, you must immediately notify DTF (by calling 518-485-7884) if you become aware of any loss or theft of your username and password or any unauthorized use of your username and password. DTF reserves the right to reset any password that may have been compromised.

Preparer and Payment Authorization

You are responsible for ensuring that any tax professional accessing or receiving confidential information, or performing transactions on your behalf (e.g., preparing/filing returns or other tax documents, initiating electronic payments) has been authorized by you to do so. You are further responsible for examining the information provided by a tax professional and verifying that the information submitted is true, accurate and complete. If you pay with a credit or debit card, then the card account holder agrees to, and will be charged, a non-refundable convenience fee, which is in addition to the amount of the tax payment.  See Wells Fargo card payment information to learn more about card payments and the current convenience fee. If you pay via electronic funds withdrawal, the account holder by authorizing an ACH (automated clearing house) transaction is bound by the NACHA (National Automated Clearing House Association) Operating Rules, by operation of law (for consumer accounts), or by specific agreement by accepting these terms and conditions, and making payment from a business account.

Use of Electronic Communication

If you provide Electronic Communication Authorization, you are agreeing to receive the indicated tax-related documents and communications electronically. You understand and agree that DTF will no longer use physical (postal) mail to provide these communications to you. Instead, DTF will send an e-mail that will be general in nature and if sensitive personal information needs to be communicated, DTF will alert you to sign on to the secure Online Services area of the DTF website to access your secure account to receive or provide such information. You further understand and agree that it is your responsibility to log in to Online Services to provide updates to your email address, as necessary, and also to periodically check for new account activity, even if you do not receive an e-mail alerting you to new account activity. DTF will never request that you provide sensitive personal information, such as social security numbers, Taxpayer ID numbers, bank account numbers, PINs, user names, or passwords via email.

Termination of Use

DTF reserves the right, in its sole discretion, and at any time, to terminate your access to your Online Services account without liability to you or any third party. In addition, access to the site may be monitored by DTF.

Unauthorized Use

Actual or attempted unauthorized use of any service offered through an Online Services account may result in criminal and/or civil liability. DTF reserves the right to view, monitor and record activity or use of all services offered through an Online Services account without notice or permission from you. Any information obtained by monitoring, reviewing or recording is subject to review by law enforcement organizations in connection with investigation or prosecution of possible criminal activity while using an Online Services account.

Right to Change Services Offered Through an Online Services Account

DTF may discontinue, edit, delete or change any service offered through an Online Services account, including, but not limited to:

  • restricting availability times
  • restricting compatibility to certain computer software or hardware
  • restricting amounts of use permitted
  • restricting, suspending or terminating a user's right to use any or all of the services offered through an Online Services account at the DTF's sole discretion and without prior notice or liability

No Unlawful Purposes

You agree that you will not use an Online Services account or any information or services related thereto for any unlawful purpose.

Applicable Law

This agreement will be interpreted and enforced in accordance with the laws of New York State.

Use of the NYe-Net

You understand that Online Services Accounts are being run, in part, through the NYe-Net, which is maintained by the New York State Office for Technology (OFT), and that as an additional condition for use of this application, you are required to agree to the Acceptable Use Policy for Users of

Right to Change Terms and Conditions

DTF may change these Terms and Conditions of Use at any time. You are responsible for checking these terms periodically for changes. If you continue to use an Online Services account after we post changes, you are signifying your acceptance of the new terms.

Disclaimer, Privacy and Security Policies

Please make sure you read DTF's disclaimer, privacy, email/phishing and security policies.