An income execution is a type of levy that may be issued against your wages if you fail to resolve your tax debt. We will ask you to voluntarily pay up to 10% of your gross wages each time you're paid. If you don’t make voluntary payments, we'll have your employer automatically deduct up to 10% of your gross wages from your paycheck and send it to us. The income execution remains in effect until the outstanding tax liability is satisfied.
If you share a tax debt with another person, we can order each of you to pay us with a separate income execution.
If you fail to resolve your tax debt, we may proceed with collection action by issuing an income execution. We may file a tax warrant before or after we issue the income execution.
First, we will send the income execution to the address we have on file for you (see Change my address if you need to update yours).
Generally, to comply with the income execution, you must:
- make the first payment within 20 days of receiving our notice; and
- remit 10% of your gross income, or 25% of your disposable earnings, each time you get paid, whether that's weekly, bi-weekly, monthly, and so on. (See Income execution payment calculator to calculate the amount of your required payment).
If you fail to comply with these requirements, we will send the income execution directly to your employer. Your employer will then remit the required payment on your behalf, unless we determine your circumstances fit within the limited exemptions set forth in the New York Civil Practice Law and Rules (CPLR), Article 52.
Once you've paid the total outstanding balance of your income execution (including additional penalties and interest) in full, we will send you and your employer (if applicable) a Release of Income Execution.
How to resolve
You must pay your debt in full to end the income execution payments.
You can make payments:
- online from your bank account using Quick Pay (individuals only, no Online Services account needed);
- online though your Online Services account from your bank account or, for a fee, with a credit or debit card;
- by mail with a check or money order.
- Make your check or money order payable to Commissioner of Taxation and Finance.
- Include your full Income Execution ID number on the check or money order.
- Send your payment to:
NYS ASSESSMENT RECEIVABLES
PO BOX 4128
BINGHAMTON NY 13902-4128
If you are unemployed, or have additional questions, call us at 518-457-5893 during regular business hours to speak with a representative. Be sure to enter your taxpayer ID when prompted.