If you have at least $10,000 in past due tax liabilities personally assessed against you, the Tax Department is permitted by law to recommend the suspension of your New York State driver license.  Certain taxpayers are exempt from suspension, such as those holding a commercial driver license (CDL), or paying court-ordered child or spousal support.

See TSB-M-13 (4) I, Summary of Budget Bill Personal Income Tax Changes Enacted in 2013 – Effective for Tax Years 2013 and After, for more information.

Suspension process

If you fail to resolve your past due tax liabilities, we may send you a notice giving you 60 days to resolve your debt before we take further action.

If you fail to respond to this notice:

• we will contact the Department of Motor Vehicles (DMV) to request suspension of your New York State driver license, then
• DMV will send you a pre-suspension notice 15 days prior to your suspension effective date; and then
• if you fail to resolve your debt, DMV will suspend your driver license on that date.

How to resolve

To avoid or resolve a suspension, you must:

• pay your debt in full—if your license has already been suspended, we will notify DMV to remove your suspension, or
• set up an installment payment agreement—we will notify DMV to put your suspension on hold. (If you fail to comply with the terms of the agreement, we will notify DMV to remove the hold and resume your license suspension.)

Who is exempt from suspension

You may be exempt from suspension if you:

• have been sent a notice not intended for you,
• have already resolved your debt,
• hold a commercial driver license,
• have wages we currently garnish,
• filed a bankruptcy petition for your past due debt,
• pay court-ordered child or spousal support, or
• are eligible for innocent spouse relief.

If you meet one of the criteria above, contact the Civil Enforcement Division at 518-862-6000 during regular business hours and speak with a representative.

If you need assistance obtaining a restricted license that will allow you to drive for certain purposes, contact the Department of Motor Vehicles for more information about conditional and restricted licenses.